Back Matter

Back Matter

Author(s):
International Monetary Fund
Published Date:
March 2003
    Share
    • ShareShare
    Show Summary Details

    This is implemented statistically as covering affiliates that are majority-owned by a direct investor.

    Washington. D.C., 1993.

    Commission of the European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations and World Bank, Brussels/Luxembourg, New York, Paris, Washington, D.C., 1993.

    United Nations publication, Sales No. E.98.XVII.5.

    United Nations publication, Sales No. E.90.XVII. 11.

    Washington, D. C, 1995.

    See paras. 3.1-3.23 below and annex II.

    See paras. 3.52-3.143 below and annex II.

    See para. 4.9 and box 7.

    See paras. 4.46-4.66 below and table 3.

    See paras. 3.38-3.40 and 4.30-4.36 below.

    See paras. 3.52-3.143 below and annex II.

    See paras. 4.67-4.68 below.

    See paras. 4.44-4.45 below.

    Measurement of the GATS presence of natural persons is an area for further development by international agencies.

    Trade with related enterprises is defined to include trade with all enterprises with which there is a direct investment relationship.

    See paras. 3.36-3.37 below.

    United Nations Conference on Trade and Development, World Investment Report 2000: Foreign Direct Investment and the challenge of Development (New York), 2000.

    United States Bureau of Economic Analysis, The Survey of Current Business (Washington, D.C.), October 2000.

    World Trade Organization, The Results of the Uruguay Round of Multilateral Trade Negotiations: The Legal Texts (Geneva, 1995), annex 1B.

    An annex on MFN exemptions allowed WTO members to list exemptions for measures existing at the date of entry into force of GATS. These exemptions should in principle last no longer than 10 years; they are subject to review and must be (re)negotiated in subsequent trade rounds. New exemptions can be granted only in special circumstances and require a waiver under the WTO Agreement.

    When commitments are “bound” in national schedules, this means that in general they cannot be easily modified or withdrawn; because “unbinding” is a difficult process, the commitments are virtually guaranteed conditions for foreign exporters and investors.

    Commitments are often negotiated bilaterally at the detailed sectoral level, and then extended to all WTO member countries in compliance with the MFN principle; to support the negotiation process, statistical information would thus need to be provided by origin and destination at the most detailed product level.

    The GATS annex on movement of natural persons states: “The Agreement shall not apply to measures affecting natural persons seeking access to the employment market of a Member, nor shall it apply to measures regarding citizenship, residence or employment on a permanent basis,” (see WTO, work cited in footnote 18).

    Brussels, Customs Cooperation Council, 1984.

    United Nations publication, Sales No. E.98.XVII. 16

    United Nations publication, Sales No. E.98.XVH.14.

    Ibid., box 4.

    R.E. Bilsborrow, Graeme Hugo, A.S. Oberai and Hania Zlotnik, Inter national Migration Statistics: Guidelines far Improving Data Collection Systems (Geneva, International Labour Organization, 1997).

    United Nations publication, Sales No. E.01. XVII.9.

    Organisation for Economic Co-operation and Development and Eurostat, OECD Statistics on International Trade in Services (Brussels/Luxembourg and Paris, 2000), appendix 1; may also be accessed at http://www.oecd.org/std/TISclass.pdf.

    Paris, 1996.

    This is the provisional title.

    For a definition of economic territory, see para. 3.4 below.

    Article 1 of GATS, describing the scope of the agreement, excludes services supplied in the exercise of governmental authority, meaning any service that is supplied neither on a commercial basis nor in competition with one or more service suppliers (see annex V).

    The one-year rule does not apply to students, medical patients and employees working in government enclaves, such as embassies and military bases, who remain residents of their economies of origin even if the length of stay in another economy is one year or more.

    For additional detail on direct investment concepts and definitions, see box 7.

    There are some limitations, however, to the assimilation of commercial presence entities to foreign affiliates or to the correspondence between BPM5 service transactions and modes 1, 2 and 4. For example, such limitations relate to the foreign ownership criteria used for the identification of foreign affiliates and to the residence criteria that underpin statistical systems, while GATS legal provisions are not based on these statistical criteria. These limitations are discussed further in the present chapter as well as in chapters III and IV below.

    Washington, D.C., 1996 and 1995, respectively.

    Because embassies and consulates are considered extraterritorial to the economies in which they are located, the compensation received by host country (local) staff is classified as payments of income to residents by nonresidents.

    Related enterprises are those where there exists a direct investment relationship, as described in BPM5 and BD3. BPM5 defines the direct investment relationship as ownership, by a direct investor resident in one economy, of 10 per cent or more of the ordinary shares or voting power (for an incorporated enterprise) or the equivalent (for an unincorporated enterprise) of an enterprise resident of another economy. Further, direct investment enterprises comprise those entities that are either directly or indirectly owned by the direct investor. For further information, see box 7.

    For further discussion on transfer pricing, see BPM5, paras. 97–103.

    See BPM5, paras. 132–138.

    See annex V, part I, article I.

    See paras. 3.139–3.143 below for a more detailed discussion of these issues.

    For a fuller discussion of valuation f.o.b., see BPM5, paras. 219–229.

    Cabotage is the term used to describe transportation between points within a single economic territory; in this context, it refers to the services that are provided by residents to nonresidents or vice versa.

    The term travel, as used in the present Manual, is synonymous with the term travel used in BPM5 and consistent with the term tourism used in the 1993 SNA. It is also related to the term tourism used in the Tourism Satellite Account: Recommended Methodological Framework, jointly published by the World Tourism Organization, Eurostat, OECD and the United Nations (see para. 2.39 above). The differences between the present Manual and BPM5, on the one hand, and TSA on the other hand, relate to expenditure by students and medical patients if they stay in the host economy for one year or more and expenditure by certain types of employees (see annex VII).

    The term traveller used here differs from the TSA definition of visitor primarily in the areas of students residing in other countries for education purposes, patients receiving long-term health care abroad and some aspects of employment abroad.

    At the time of publication of the Manual, the classification of a number of products related to Internet activity, in the area of telecommunications, information services and computing services, was highlighted for ongoing discussion.

    Balance of payments compilers should note that in merchandise trade statistics, the value of goods imported into the host economy for use on the construction site will be included in merchandise imports under the general and special trade systems. Where goods are purchased by the construction enterprise in its home economy and shipped to the construction site, an adjustment must be made to the merchandise trade statistics to exclude the value of any such goods from the balance of payments goods component. If the goods are purchased in the host economy, no such adjustment is necessary.

    Insurance costs up to the customs frontier of the exporting economy are included in the f.o.b. value of the goods exported. In this case, if the insurance services are provided by non-residents of the exporting economy, they should be included in insurance services-debits of the exporting economy and insurance services-credits of the economy that provides the services.

    A more detailed breakdown of the component financial services, appropriate to the particular need to provide data useful for negotiations under GATS, may be developed after publication of the present Manual

    But see the discussion on FISIM in box 5.

    See International Monetary Fund. Financial Derivatives: A Supplement to the Fifth Edition (1993) of the Balance of Payments Manual (Washington. D.C., 2000).

    At the time of preparation of the present Manual, the classification of the provision of software that is downloaded through the Internet was under discussion.

    The classification of the provision of music and film by downloading through the Internet is under discussion at the time of preparation of the present Manual.

    This breakdown is not required for GATS purposes.

    See BPMS, paras. 312 and 358.

    Here, “affiliate” is used synonymously with “direct investment enterprise”, which, following BPM5, is an incorporated or unincorporated enterprise in which a direct investor who is resident in another economy owns 10 per cent or more of the ordinary shares or voting power (for an incorporated enterprise) or the equivalent (for an unincorporated enterprise). As will be explained below, most of the present chapter is concerned with only those affiliates in which the direct investor has a majority ownership interest. These may be termed “majority-owned affiliates”; however, in what follows, these affiliates may—for ease in exposition—also be referred to simply as “affiliates”, where the limitation to the majority-owned subset of affiliates is clear within the context of the discussion.

    Statistical Office of the European Communities (Directorate B, Unit B-5),FATS Task Force Report(January 1997); the task force was formed to consider conceptual and practical issues involved in compilation of statistics on foreign affiliates trade and to design common OECD-Eurostat questionnaires that could be used to collect the data.

    For inward FATS, data are also available for all affiliates, but they are not shown as a part of the annual presentation on services.

    Majority ownership by an associated group of investors acting in concert is considered by the 1993 SNA as an unambiguous indication that the power to control a corporation exists, notwithstanding the diffusion of ownership among multiple institutional units. Specifically, the 1993 SNA notes (paragraph 4.27) that “a small, organised group of shareholders whose combined ownership of shares exceeds 50 per cent of the total is able to control the corporation by acting in concert,” BPM5 and BD3. in defining the “direct investor,” likewise treat the ownership interest held by the members of associated group as equivalent to the same interest held by a single person (see box 7). None of these guidelines offers operational guidance for identifying such an associated group. However, the definition of “associated group” used by the United States in its direct investment data collection system provides examples of criteria that could be considered. By this definition, an associated group consists of “two or more persons who, by the appearance of their actions, by agreement, or by an understanding, exercise or appear to exercise their voting privileges in a concerted manner to influence the management of a business enterprise.” The definition goes on to indicate that the following are deemed to be associated groups: members of the same family, a business enterprise and one or more of its officers or directors, members of a syndicate or joint venture, or a corporation and its domestic subsidiaries.

    These and other special cases will be discussed in detail in the forthcoming OECD manual of economic globalisation indicators.

    For a detailed discussion of the SPE concept and for additional examples, see BD3, annex 3.

    For information on the concept of indirect ownership, ownership chains and company structure generally as they relate to direct investment, see paras. 12–19 of BD3 and paras. 685–692 of the IMF Balance of Payments Compilation Guide.

    BPM5 also recognizes that direct investment transactions not positions) involving parties located in third countries might, following the “transactor” basis of regional allocation, be attributed to those countries; an example of such a transaction would be the sale or purchase by a direct investor in one country of an affiliate located in another country to or from an individual or firm resident in a third country.

    The OECD manual of economic globalisation indicators is also expected to recommend use of an ISIC-based classification of measures of foreign-affiliate operations and performance, but with categories representing goods and services in more even proportions.

    The prototype questionnaire in the Eurostat FATS task force report, the Joint OECD/Eurostat survey on the activity of domestic firms and of foreign affiliates in the service sector, and the United States annual presentation on sales of services by foreign affiliates all are based on all-inclusive industry breakdowns, with a higher level of disaggregation for services than for goods.

    For example, computer services may be provided not only by firms classified in the computer services industry but also by firms classified in computer manufacturing and computer wholesale trading. Similarly (although this is less common in practice), computer services firms may engage in manufacturing or wholesale trade as secondary activities. Statistics shown for the activity “computer services” would misstate the value of the activity by excluding the computer services provided by manufacturers and wholesale traders and by including the manufacturing and wholesale trade activities of computer services firms.

    For example, if legal services were performed only by law firms and law firms tended to perform only legal services, sales recorded under the “legal services” activity would correspond closely to sales of legal services because they would be recorded in a product classification; this is unlike the example in the previous footnote involving computer services.

    In some cases, it might be possible to derive a close proxy for this breakdown by examining data on total sales in conjunction with data on exports; export data may indicate sales to the country of the parent separately from sales to third countries, and local sales may be derived by subtracting these export sales from total sales.

    Such detail would, of course, exclude the transactor-based EBOPS categories for travel and for government services, n.i.e.

    Trade with related enterprises is defined to include trade with all enterprises with which there is a direct investment relationship.

    Annex I. Movement of natural persons supplying services under GATS

    1. Chapter II of the present Manual discusses, among other things, the ways in which modes of supply may be measured statistically. Table 1 shows, for each mode of supply, the existing statistical coverage through BPM5 and FATS statistics. For mode 4, presence of natural persons, partial coverage is provided through BPM5 trade in services (and hence through the statistics described in chap. III). Some further information on employment may be available through supplementary FATS statistics (described in chap. IV) and through information on labour-related flows in BPM5. These topics are discussed in chapter II. However, these sources do not provide complete coverage of mode 4, particularly in the area of employment, nor can the mode 4 related components be separately identified.

    2. Ideally, statistics on mode 4, delivery of services, will be compiled at a level of detail that is compatible with the GATS sectoral classification of services. The present annex thus aims to:

    • Present a detailed definition of mode 4 in the GATS framework;

    • Identify the specific information necessary for discussing mode 4 in the GATS context;

    • Set out the ways in which some of this information may be eventually derived from established statistical systems.

    Finally, some examples are presented on how the presence of natural persons has been addressed in GATS negotiations.

    3. The Manual has noted the difficulties in measuring the value of trade related to mode 4. Thus, the present annex explores the statistics that might be relevant for assessing mode 4 for the purposes of trade negotiations and policy-making, including statistics that will provide only indirect or supplementary information. It builds on the premise that trade in services through mode 4 as it is defined in GATS often takes place through employment and under conditions detailed in the national commitments.

    GATS framework

    4. The growth of trade in services and the internationalization of services production have led to an increase in the movement of natural persons as service providers across borders. a Firms operating internationally need to transfer expertise through the temporary relocation of specialists and professionals.b The development of faster, lower cost transport services and communication networks, as well as improvements in the dissemination of information generally, tend to make the temporary movement of natural persons an increasingly important mode or aspect of trade. Established statistical systems do not include this aspect of trade in services in the scope of trade. Nor can existing mechanisms for administrative reporting of the movement of natural persons across international borders or for direct collection of the necessary information by statistical agencies capture mode 4 activities in a satisfactory manner. As a result, available statistics are scarce and incomplete, and this makes it difficult to get internationally comparable statistics on trade in services according to this mode, in particular on the movement of natural persons across international borders.

    5. Trade in services involving the presence of foreign nationals is defined in GATS as mode 4.c Mode 4 is the supply of service by a supplier from one member country (say, country A) in the territory of any other member (country B) through the presence of natural persons of a member (citizen or resident of country A or any other country except B).d In other words, the definition states that mode 4 is the production, distribution, marketing, sale, or delivery of a service abroad by a natural or juridical person (to the extent a juridical person employs foreign nationals in the host country). The GATS annex on movement of natural persons supplying services under the Agreement describes the movement of natural persons as seeking non-permanent entry to supply services abroad. Thus, GATS refers to the “presence”, which is the stock of foreign service providers at any given period in time, while the GATS annex addresses their “movement”. The GATS annex extends to natural persons of all categoriese who could be engaged with a “temporary” or “non-permanent” status by any service supplier supplying the service—including one present in the host country. For the purposes of national commitments under GATS, “temporary” or “non-permanent” status may be interpreted by each member State and might also differ for different categories of persons.f

    6. This suggests that the Agreement covers natural persons:

    • Who are independent service providers abroad. This is the case where a foreign natural person has the status of a juridical person - for example, as is the case with a number of persons providing professional services: he or she could sell services to the host country company under the agreement or to an individual consumer through mode 4 - for example, as an architect or an accountant. The sale of such services is covered by BPM5 trade in services (i.e., services transactions between residents and non-residents), although these sales are included with sales of such services through other modes of supply;

    • Who are employed abroad by service companies:

      • That are foreign (owned, controlled, or affiliated) companies with some presence in the host country;

      • That are domestically owned firms;

      • That have no lasting presence in the host country, e.g., if a foreign company as a service supplier obtains a contract or is subcontracted to supply services to the host country company and sends its employee(s) to provide the services. The foreign natural persons employed by a foreign-owned company with a service contract would be employees of a non-resident employer.

    In effect, the case (b)(i) is related to trade through commercial establishment (mode 3). However, the GATS commitments allocate to mode 4 that part of a service that involves the presence of natural persons abroad. In either case, services could be supplied for final use as consumption or investment, or as an intermediary product, and could be supplied to an individual consumer or a company.

    7. At present, the value of services provided through mode 4 may be recorded in a number of ways. Some services provided through mode 4 are recorded as part of resident/non-resident transactions in services as described in BPM5 and in chapter III of the present Manual, indistinguishably included with resident/nonresident transactions that take place through other modes of supply. This is discussed further in chapter II of the Manual, which describes some simplified rules of allocation for such services across the modes of supply. The compensation for the provision of labour across national economic boundaries is recorded in BPM5 as compensation of employees in the case where employment is for less than one year. In the case of employment that occurs for more than one year, partial information is available through the BPM5 component workers’ remittances. Compensation of employees and workers’ remittances has been discussed in the main body of the Manual. Some data on services provided through mode 4 may also be available as supplementary information for FATS statistics. Notwithstanding their limited applicability as aggregate measures, these data are often the best approximation available for identifying the relative importance of trade through mode 4, if the country does not have a large permanent resident population of foreign workers. Future development of these statistical measures that could allow the separate identification of the part arising from services activities and remittances by non-permanent workers would lead to a greater compatibility with mode 4.

    8. When a natural person provides a service, it is the value of his or her service or product delivered that is the main variable to be identified and measured, to allow comparisons across the modes of supply and between countries. In the case of services transaction between residents and non-residents, a value of contract or income received may be seen as the best measure for quantifying this type of trade. However, employment does not lend itself to product classification. In addition, as has been noted, more than one mode of supply may be involved in the delivery of a service product, and the allocation of the value of trade according to the modes of supply may be difficult. Other types of statistics that may be used to demonstrate the importance of the movement of persons in the delivery of a service are (a) income of the foreign natural persons temporarily engaged for the delivery of services in all domestic companies or to natural persons directly, and/or (b) the number of these foreign persons.

    9. As underlined above, GATS makes clear that in the GATS trade sense mode 4 does not represent international migration as commonly defined. The key differentiating factor is the GATS notion that the presence of natural persons is not for permanent employment in the receiving country - as self-employed or by an establishment located there - but for the purpose of temporarily supplying a service there. When the service product has been delivered, the presence is to be terminated and the natural person should leave the country. Hence the temporary nature of the movement as well as of the contact between the service provider and the consumer of the service is a key criterion for this mode of supply.

    10. A one-year rule for residency for persons as well as establishments is used in BPM5, the 1993 SNA and the recommendations concerning international migration. Applying this rule of thumb means that whether and how foreign nationals’ economic activities are attributed statistically to the economies of the sending and receiving countries will depend on the length of their stay in the host country. However, the one-year cut-off point adopted in the statistical frameworks does not correspond to the meaning of a “temporary stay” adopted in GATS. As a result, the available statistical information on economic activities of residents will contain elements related to the temporary (in the GATS sense) presence. Thus, from the point of view of trade policy, the one-year rule for residency and the related statistics are not very satisfactory.

    11. It should be noted that although the GATS agreement covers all categories of persons who deliver a service while resident in another WTO member country, so far, for the majority of member countries, GATS commitments have been made only for business visitors and investment-related visits. These commitments include high-level managers as well as specialists with unique knowledge, normally not available locally. Foreign seasonal and short-term workers in, for example, agriculture, hotel and catering, or construction have not been included so far in a WTO member country’s commitment under GATS, even if they do not obtain residence status in the country and thus satisfy the GATS criteria. This is because national legislation will tend to see them as “non-resident employees” of those engaging them, and their provision of labour services is not seen as being part of international trade. The interest of policy makers and trade negotiators would be to identify in the statistics all foreign nationals who are delivering service products of the type for which commitments are being made or that might be made in the future, as well as, and separately from, statistics on foreigners employed “directly” with a resident and nonresident status. Together, such statistics will provide good indicators of the extent to which the domestic economy is dependent on foreign workers as well as the participation of foreign expertise in delivering services. Such information could provide the basis for policy makers to adjust other regulatory measures if necessary -for example, to remove obstacles or facilitate employment conditions for certain categories of persons.

    12. CPC provides the basis for classifying different services as products of economic activities, including those delivered by foreign natural persons supplying services in the compiling economy. To establish a link between the characteristics of those persons representing the movement of natural persons and the product classification is of particular relevance because CPC will serve as a guideline for the elaboration of the future classifications for specific aspects of the economy, including international trade in services.

    13. In the absence of direct observations on the provision of services through mode 4, more than one statistical measure could be used to demonstrate to what extent the presence of natural persons is involved in the delivery of services. The statistical classification systems identified below will be considered in order to establish to what extent they could provide information related to services trade on the number of foreign persons who are employed on a non-permanent basis in the host economy’s service industries in their respective occupational groupings and their value added to the host economy.

    ILO International Standard Classification of Occupationsg

    14. As a first approximation, occupational groups may be used to distinguish between the different categories of services provided by foreign nationals. The ILO International Standard Classification of Occupations (ISCO-88) provides a sound basis for international comparability of statistics on the categories of foreign natural persons who are participating in the delivery of traded services. This framework may be used for conducting negotiations concerning mode 4 as wellh. The availability of statistical information on employment in all or the selected categories—for example, from the latest population census or a labour force survey—could allow negotiators to understand their significance and thus better focus the negotiations and advance liberalization of market access for those categories and groups of persons that are relatively more important for the international trade in services. Further work will have to be done, however, to identify the main occupational groups included or likely to be included in the commitments in the future rounds of negotiations -that is, to establish the most relevant links between ISCO-88 and CPC categories - and to investigate how to collect the necessary information reliably and effectively.

    Classification according to industry

    15. The lack of statistical information on the distribution of foreign employment according to occupation might necessitate the use of data on foreign employment on the basis of the economic activity of the importing or exporting units. The question of how to make the best use of the United Nations classification system for economic activity (ISIC) as a tool for this purpose needs to be investigated further.i

    Classification according to status of employment

    16. A number of WTO members have included “independent service providers” in their GATS-specific commitments. To identify foreign nationals as “independent service providers,” reference may be made to the criteria used in the 1993 SNA or the International Classification of Status in Employment (ICSE-93). ICSE-93 describes five substantive groupsj and outlines a number of subcategories, some of which may be relevant in the context of trade in services. The main criteria used to define the groups of this classification are the type of economic risk and authority between the person and the job and the type of authority over the establishment. In principle, the criteria correspond to those used in the 1993 SNA for the corresponding variable used to classify the household sector units according to main source of income (see para. 4.151 of the 1993 SNA).

    Movement of persons and FATS statistics

    17. A resident employer could be either a host country-owned or a foreign-owned establishment. The majority of GATS-specific commitments cover the movement of persons for intra-corporate transfers, especially in the senior management/executive positions. In some cases, this also involves specialists, the categories of which may be expanded in the future. The framework of FATSk is best positioned to provide information that is particularly relevant for commitments made in this area. The data on foreign employees as the share of the total number of persons employed—and the associated compensation—are likely to throw light on the implementation and real impact of GATS commitments. In particular, it would be very useful if those foreign employees who are engaged on short- or fixed-term contracts and those who are border workers on any type of contract could be identified separately. The measure of compensation may provide a reasonably good approximation of the importance of foreign expertise in the delivery of services to the host economy, in particular if the concern is more with the changes taking place than with the overall levels. The availability of information on employment of foreign service-providers according to ISCO categories would be particularly relevant for negotiations.

    18. In principle, this information is sought for all non-permanent employment, including seasonal and short-term, in all services sectors as established by GATS.l Residence status under mode 4 is not subject to negotiations and is outside the scope of GATS. However, residence status could be used to differentiate non-permanent from temporary employment. A common understanding could be adopted on this basis as in other statistical classification systems.

    Movement of persons and BPM5

    19. As described in paragraph 7 above, BPM5 m provides several measures related to the movement of natural persons. Although BPM5 recommends a breakdown of resident/non-resident trade in services by component (a breakdown that is further broken down in the present Manual), it does not recommend any breakdown of compensation of employees or workers’ remittances according to the services components or activities. The definition of residency for data collection in the 1993 SNA and BPM5 stems from the need for consistent statistical practice throughout all statistics within a country and between countries. These and other international statistical frameworks, such as the Recommendations on Statistics of International Migration, Revision 1, specify one year as the threshold for determining “residency” for both natural and institutional persons. However, because GATS commitments made by member countries are generally based on criteria contained in national laws and regulations, both commitments and national statistics are normally derived from the same framework of definitions. As a result, when available from administrative sources, statistical data on the movement of persons in accordance with GATS can often be expected to be compatible with the national commitments made.

    20. BPM5 labour-related payment flows do not distinguish between compensation of persons working in the service-producing activities and those working in other industries. BPM5 records the earnings of nonresidents as compensation of employees, while their expenditure in the host economy is placed in the travel component. Compensation of employees comprises wages, salaries and other compensation received by individuals - from employing enterprises resident in economies other than that in which the employee is resident - for work performed for residents of those economies. Compensation of employees is classified within income in BPM5, but it reflects mode 4-related trade in services. This measure tends to underestimate mode 4-related trade because it covers only persons employed by employers resident in the host economy. In addition, the specification of a one-year benchmark is not formally established in GATS and may lead to an over- or under-estimation relative to the national commitments. Compensation of employees broken down according to the services activities would be especially important in obtaining additional detail for mode 4-related statistics.

    21. Individuals who stay abroad for one year or more, or who intend to do so, are regarded in the 1993 SNA and BPM5 as residents of the foreign economy, so their earnings and expenditures are not recorded in the balance of payments because these flows are domestic transactions within that foreign economy.nWorkers’ remittances in BPM5 are goods and financial instruments transferred by migrants living and working in new economies to residents of economies in which the migrant formerly resided.

    22. Workers’ remittances as information on mode 4 trade in services refers in principle to the residual of income earned in the migrants’ new economies after allowance for expenditure and savings of the migrants in their new home economies. In that sense, workers’ remittances underestimates the value of services supplied through mode 4, Though remittances record transfers by residents in the BPM5 sense, these are not necessarily residents in the GATS sense because GATS does not provide precise guidelines for the definition of temporary presence and most member countries’ commitments refer to a several years of stay for a few categories of persons. However, including all resident workers leads to the overestimation of the mode 4-related trade flows. However, workers’ remittances may serve as a useful complement to the information provided by compensation of employees. In addition, this measure may be used as a proxy not for identifying the mode 4-related trade as such but to establish in which mode of supply a particular country holds comparative advantage.

    Other relevant information

    23. Some WTO members have referred to the regulations used to grant work permits in their GATS schedules of commitments, even though specific numbers of work permits have not been subjected to multilateral trade negotiations. Thus, statistics on the number and type of work permits granted and currently valid (e.g., by duration and occupation) would be of great interest to trade negotiators.

    24. Some countries may be able to obtain relevant information from government-run social security systems and national health insurance schemes, although they normally only cover resident foreigners who are economically active. Statistics on arrivals and departures monitored by immigration or tourism authorities may provide information about foreign nationals concerning their origin/destination, length of stay, purpose of visit etc.

    Population censuses and household surveys

    25. Statistics from population censuses are of limited usefulness for obtaining information relevant to mode 4 because they are produced at long intervals and the results are available too late to help monitoring the current or recent developments with respect to the presence of foreign workers, in particular those present (or absent) only for a limited period. In addition, both the population census and household surveys are frequently limited to the resident population, and therefore do not cover short-term visitors involved in trade in services.

    Elements of trade-related movement of persons in existing United Nations recommendations on statistics

    26. No existing statistical system satisfactorily captures the temporary presence of natural persons abroad from the trade perspective. The United Nations framework for the characterization of different categories of international migration o refers to categories of international migrants and non-migrants, some of which may be relevant to GATS mode 4 if in each case the period of stay is restricted—that is, non-permanent and related to the supply of service product. A part of that framework is set out below.

    Non-migrant categories

    27. Foreign border workers: foreigners granted the permission to be employed on a continuous basis in the receiving country provided they depart at regular and short intervals (daily or weekly) from that country.

    28. Visitors (from abroad to the country): foreigners admitted for short stays for purposes of leisure, recreation, holidays; visits to friends and relatives; business or professional activities not remunerated from within the receiving country; health treatment; and religious pilgrimages.

    29. Foreign business travellers: foreign persons on short visits related to business or professional activities not remunerated from within the country of arrival, whose length of stay is restricted and cannot surpass 12 months.

    Foreigners admitted for employment

    30. Migrant workers: persons admitted by a country other than their own for the explicit purpose of exercising an economic activity remunerated from within the receiving country. Some countries distinguish several categories of migrant workers, including (a) seasonal migrant workers, (b) contract workers, (c) project-tied workers and (d) temporary migrant workers.

    31. Migrants having the right to free establishment or movement: foreigners who have the right to enter, stay and work within the territory of a state other than their own by virtue of an agreement or treaty concluded between their state of citizenship and the state they enter.

    32. Migrants for settlement: foreigners who are granted permission to stay for a lengthy or unlimited period and who are subject to virtually no limitations regarding the exercise of an economic activity:

    • Employment-based: foreigners who are selected for long-term settlement because of their qualifications and prospects in the receiving country’s labour market but who are not admitted expressly to exercise a particular economic activity;

    • Entrepreneurs and investors: foreigners who are granted the right to long-term settlement in a country on condition that they invest a minimum sum of money or create new productive activities in the receiving country.

    Elements of mode 4 GATS commitments

    33. The examples listed in box A.1 are not exhaustive but indicate the types of commitments that selected countries have made under mode 4 in their national schedules of commitments under GATS.

    Box A.1.Examples of the types of GATS commitments in mode 4

    Categories of persons

    Temporary stay of a natural person who falls in one of the following categories:

    Example 1: Intra-corporate transfers

    For all legal purposes, senior and specialized personnel must establish residence in country A.

    Senior personnel are those executives who come under the direct supervision of the board of directors of the enterprise established in country A and who:

    • Direct the management of the organization or one of its departments or subdivisions;

    • Supervise and control the work of other supervisory, professional or managerial employees;

    • Are personally authorized to hire and fire or recommend hiring and firing or other personnel actions.

    Example 2: Specialized personnel are those highly qualified persons who are indispensable to the supply of the service because of their professional knowledge or:

    • Possession of qualifications for a particular type of work or activity requiring specialized technical expertise;

    • Proprietary knowledge of the organization’s services, research equipment, techniques or management;

    • The non-availability of such specialized personnel in country A.

    Providers of services are admitted temporarily, for a period of two years, which can be extended for two more years. Personnel admitted under these conditions will be subject to the provisions of the labour and social security legislation in force.

    Example 3: Business visitors

    A natural person who stays in country A without acquiring remuneration from within country A and without engaging in making direct sales to the general public or supplying services, for the purposes of participating in business meetings, business contacts, including negotiations for the sale of services and/or other similar activities, including those to prepare for establishing a commercial presence in country A. Entry and stay shall be for an initial period of 6 months and up to a maximum of 12 months.

    Type of employer

    Example 1: Foreign specialized technicians and highly qualified professionals may work under a temporary contract with legal entities, whether of national or foreign capital, established in country A.

    Example 2: The natural persons are engaged in the supply of a service on a temporary basis as employees of a juridical person, who has no commercial presence in country A.

    Categories of occupations

    Examples:

    • Legal services supplied by a lawyer or attorney;

    • Accounting, auditing and bookkeeping services supplied by an accountant;

    • Auditor;

    • Medical doctors and dentists;

    • Fashion models and speciality occupations;

    • Taxation services supplied by a tax accountant;

    • Foreign legal consultant;

    • Urban planner;

    • Senior computer specialist;

    • Computer scientists;

    • Systems analysts;

    • Programmers;

    • Software document analysts;

    • Field engineers;

    • Travel tour managers.

    Number of permits, annual

    Example: Up to 65,000 persons annually on a worldwide basis in occupations consisting of (a) fashion models who are of distinguished merit and ability; and (b) persons engaged in a speciality occupation, requiring (i) theoretical and practical application of a body of highly specialized knowledge, and (ii) attainment of a bachelor’s or higher degree in the speciality (or its equivalent) as a minimum for entry into the occupation in country A. Entry for persons named in this section is limited to three years.

    Notes

    Some illustrative data for the Asia and Pacific region are provided in Philippe Garnier, “International trade in services: a growing trend among highly skilled migrants with special reference to Asia”, Asia and Pacific Migration Journal, vol. 5, No. 4 (1996).

    The importance of mode 4 for private business has been emphasized in the Recommendations of the World Services Congress 99, 1–3 November 1999, Atlanta.

    Throughout the present annex, reference is made to the articles and provisions of the General Agreement on Trade in Services (World Trade Organization, The Results of the Uruguay Round of Multilateral Trade Negotiations: The Legal Texts (Geneva, 1995), annex IB).

    This would imply nationals working for the foreign affiliate, which is not part of trade in GATS mode 4.

    Natural persons performing particular services in any of the services sectors and of any skill level.

    The GATS Annex is very clear that GATS does not apply to measures affecting natural persons seeking access to the employment market of a member, nor shall it apply to measures regarding citizenship, residence or employment on a permanent basis, nor shall it prevent a member from applying measures to regulate the entry of natural persons into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of and to ensure the orderly movement of natural persons across its borders. In addition, the sole fact of requiring a visa for natural persons of certain members and not for those of others shall not be regarded as nullifying or impairing benefits under specific commitment.

    Geneva, 1990.

    Some examples of CPC categories that correspond to the classification of ISCO-88 and are covered by the commitments are legal professionals (ISCO 242 and CPC 861), accountants (ISCO 2411 and CPC 862), engineering professionals (part of ISCO 214 and CPC 8672), architectural professionals (ISCO 2141 and CPC 8671) and medical professionals (ISCO 222 and 223a.o. and CPC 9312).

    This is also discussed in the Manual.

    The five substantive groups are (a) employees, among whom “employees with stable contracts’” may be distinguished; (b) employers; (c) own-account workers; (d) members of producers’ cooperatives; and (e) contributing family workers, A sixth category is workers not classified by status.

    For more detailed discussion of FATS, see the main text of the present Manual.

    This is also discussed in the main text of the Manual.

    The one-year rule does not apply to students, medical patients and employees working in government enclaves, such as embassies and military bases, who remain residents of their economies of origin even if the length of stay in another economy is one year or more.

    United Nations, Recommendations on Statistics of International Migration, Revision 1

    Annex II. Extended Balance of Payments Services Classification

    The present annex sets out the components of EBOPS and relates these to the components of BPM5 and the Joint Classification of the OECD and Eurostat. For each component:

    • An X in the first column indicates that the component is a BPM5 standard component;

    • An X in the second column indicates that the component is a BPM5 supplementary item;

    • An X in the third column indicates that the component is a BPM5 memorandum item;

    • An X in the fourth column indicates that the component is a component of the Joint Classification;

    • The three digit number in the fifth column identifies the internationally accepted code for reporting balance of payments components.

    Extended Balance of Payments Services Classification
    BPM5 standard componentsBPM5 supplementary itemsBPM5 memorandum itemsJoint Classification componentsInternationally accepted codes
    Component
    1 TransportationXX205
    1.1 Sea transportXX206
    1.1.1 PassengerXX207
    1.1.2 FreightXX208
    1.1.3 OtherXX209
    1.2 Air transportXX210
    1.2.1 PassengerXX211
    1.2.2 FreightXX212
    1.2.3 OtherXX213
    1.3 Other transportXX214
    1.3.1 PassengerXX215
    1.3.2 FreightXX216
    1.3.3 OtherXX217
    Extended classification of other transport
    1.4 Space transportX218
    1.5 Rail transportX219
    1.5.1 PassengerX220
    1.5.2 FreightX221
    1.5.3 OtherX222
    1.6 Road transportX223
    1.6.1 PassengerX224
    1.6.2 FreightX225
    1.6.3 OtherX226
    1.7 Inland waterway transportX227
    1.7.1 PassengerX228
    1.7.2 FreightX229
    1.7.3 OtherX230
    1.8 Pipeline transport and electricity transmissionX231
    1.9 Other supporting and auxiliary transport servicesX232
    2 TravelXX236
    2.1 Business travelXX237
    2.1.1 Expenditure by seasonal and border workersX238
    2.1.2 OtherX239
    2.2 Personal travelXX240
    2.2.1 Health-related expenditureXX241
    2.2.2 Education-related expenditureXX242
    2.2.3 OtherXX243
    3 Communications servicesXX245
    3.1 Postal and courier servicesX246
    3.2 Telecommunications servicesX247
    4 Construction servicesX249
    4.1 Construction abroadX250
    4.2 Construction in the compiling economyX251
    5 Insurance servicesXX253
    5.1 Life insurance and pension fundingX254
    5.2 Freight insuranceX255
    5.3 Other direct insuranceX256
    5.4 ReinsuranceX257
    5.5 Auxiliary servicesX258
    6 Financial servicesXX260
    7 Computer and information servicesXX262
    7.1 Computer servicesX263
    7.2 Information servicesX264
    7.2.1 News agency services889
    7.2.2 Other information provision services890
    8 Royalties and license feesXX266
    8.1 Franchises and similar rights891
    8.2 Other royalties and license fees892
    9 Other business servicesXX268
    9.1 Merchanting and other trade-related servicesXX269
    9.1.1 MerchantingX270
    9.1.2 Other trade-related servicesX271
    9.2 Operational leasing servicesXX272
    9.3 Miscellaneous business, professional, and technical servicesXX273
    9.3.1 Legal, accounting, management consulting, and public relationsXX274
    9.3.1.1 Legal servicesX275
    9.3.1.2 Accounting, auditing, bookkeeping, and tax consulting servicesX276
    9.3.1.3 Busincss and management consulting and public relations servicesX277
    9.3.2 Advertising, market research, and public opinion pollingXX278
    9.3.3 Research and developmentXX279
    9.3.4 Architectural, engineering, and other technical servicesXX280
    9.3.5.2 Agricultural, mining, and on-site processing servicesXX281
    9.3.5 Waste treatment and depollutionX282
    9.3.5 Agricultural, mining, and other on-site processing servicesX283
    9.3.6 Other business servicesXX284
    9.3.7 Services between related enterprises, n.i.e.X285
    10 Personal, cultural, and recreational servicesXX287
    10.1 Audiovisual and related servicesXX288
    10.2 Other personal, cultural, and recreational servicesXX289
    10.2.1 Education services895
    10.2.2 Health services896
    10.2.3 Other897
    11 Government services, n.i.e.XX291
    11.1 Embassies and consulatesX292
    11.2 Military units and agenciesX293
    11.3 Other government servicesX294
    Memorandum items
    BPM5 standard componentsBPM5 supplementary itemsBPM5 memorandum itemsJoint Classification componentsInternationally accepted codes
    1 Freight transportation on merchandise, valued on a transaction basisX950
    1.1 Sea freightX951
    1.2 Air freightX952
    1.3 Other freightX858
    1.4 Space freight862
    1.5 Rail freight863
    1.6 Road freightX953
    1.7 Inland waterway freight865
    1.8 Pipeline freight868
    2 Travel
    2.1 Expenditure on goods956
    2.2 Expenditure on accommodation and food and beverage serving servicesX957
    2.3 All other travel expenditure871
    3 Gross insurance premiumsXX960
    3.1 Gross premiums—life insurance972
    3.2 Gross premiums—freight insurance974
    3.3 Gross premiums—other direct insurance976
    4 Gross insurance claimsXX961
    4.1 Gross claims—life insurance973
    4.2 Gross claims—freight insurance975
    4.3 Gross claims—other direct insurance977
    5 Financial intermediation services indirectly measured (FISIM)887
    6 Financial services including FISIM888
    7 Merchanting gross flowsX962
    8a Audiovisual transactions894

    Notes

    This item consists of a range of services and other transactions relating to audiovisual activities; included are services that may included in either audiovisual services or royalties and license fees, and also the acquisition and disposal of non-produced, n financial assets relating to audiovisual activities, such as patents, copyrights, trademarks and franchises.

    Annex III. EBOPS – CPC, Version 1.0 - GNS/W/120 correspondence tables

    1. The present Annex provides correspondence tables for two major international classifications, that is, EBOPS as described in the present Manual and CPC, Version 1.0. In addition, a link is provided to the GNS/W/120 classification. There are two correspondence tables: the first shows EBOPS as the primary classification, with links to CPC, Version 1.0 and thence to GNSAV/120, while the second shows GNS/W/120 as the primary classification, with links through CPC Version 1.0, to EBOPS.

    2. The first of these correspondence tables is presented in the Manual in order to define more precisely the balance of payments services components recommended in EBOPS, through their detailed description using CPC, Version 1.0. It also provides a conceptual link between EBOPS components and specific services identified within the GATS through their common association with the CPC, Version 1.0.a The inclusion of the second table allows users of the GNS/W/120 list to see how the various items from the list are described and classified statistically.

    3. As EBOPS, CPC, Version 1.0 and GNS/W/120 each have slightly different coverage, a number of links in the table are marked as N/A, indicating that the particular service is not within the scope of that classification. Examples are the repairs of machinery, which are covered in CPC, Version 1.0 but are not, in general, included in EBOPS and government services, which are generally not covered in the GNS list but are included in CPC, Version 1.0 and EBOPS. A number of EBOPS components cannot be corresponded in part or sometimes at all with CPC, Version 1.0; these are footnoted in the annex and further explanation may be found in chapter 3 of the Manual.

    4. In table A.III.1, an asterisk (*) next to a CPC code indicates either that the code is allocated to more than one EBOPS component or that part of the CPC code is not covered by the EBOPS component. In the particular case of repairs and maintenance, CPC generally combines these within CPC codes; however, repair services are for the most part excluded from EBOPS, although maintenance services are included.

    5. Similarly, in table A.III.2, an asterisk (*) next to a CPC code indicates either that the code is allocated to more than one GNS/W/120 component or that part of the CPC code is not covered by the GNSAV/120 component.

    6. EBOPS and the GNSAV/120 list are more aggregated than CPC; thus, partial links as described above are not specially marked for EBOPS components or GNS components since such action would apply to most EBOPS or GNS components.

    7. Further work is intended by IMF and the United Nations Statistics Division on increased convergence of EBOPS and CPC as a way to improve the harmonization of statistics compiled on services that are domestically produced with those that are internationally negotiated and traded.

    Table A.III.1.EBOPS - CPC, Version 1.0 - GNS/W/120 correspondence
    EBOPS
    CPC, Version 1.0GNS/W/120
    205Transportation servicesTransportation services comprises components 206: Sea transport, 210: Air transport, and 214: Other transport
    206Sea transportSea transport comprises subcomponents 207: Sea transport, passenger, 208: Sea transport, freight, and 209: Sea transport, other
    207Sea transport, passenger
    65111Coastal and transoceanic water transport services of passengers by ferries11. Transport ServicesA. Maritime Transport Servicesa. Passenger transportation
    65119Other coastal and transoceanic water transport services of passengers11. Transport ServicesA. Maritime Transport Servicesa. Passenger transportation
    65130 *Rental services of vessels for coastal and transoceanic water transport with operator11. Transport ServicesA. Maritime Transport Servicesc. Rental of vessels with crew
    208Sea transport, freight
    65121Coastal and transoceanic water transport services of refrigerated freight by refrigerator vessels11. Transport ServicesA. Maritime Transport Servicesb. Freight transportation
    65122Coastal and transoceanic water transport services of bulk liquid freight by tankers11. Transport ServicesA. Maritime Transport Servicesb. Freight transportation
    65123Coastal and transoceanic water transport services of containerized freight by container ships11. Transport ServicesA. Maritime Transport Servicesb. Freight transportation
    65129Other coastal and transoceanic water transport services of other freight11. Transport ServicesA. Maritime Transport Servicesb. Freight transportation
    65130 *Rental services of vessels for coastal and transoceanic water transport with operator11. Transport ServicesA. Maritime Transport Servicesc. Rental of vessels with crew
    209Sea transport, other
    65140Towing and pushing services on coastal and transoceanic waters11. Transport ServicesA. Maritime Transport Servicese. Pushing and towing services
    67610 *Port and waterway operation services (excl. cargo handling)11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    67620 *Pilotage and berthing services11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    67630 *Vessel salvage and refloating services11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    67690 *Other supporting services for water transport11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    87149 *Maintenance and repair services of other transport equipment11. Transport ServicesA. Maritime Transport Servicesd. Maintenance and repair of vessels
    210Air transportAir transport comprises subcomponents 211: Air transport, passenger, 212: Air transport, freight, and 213: Air transport, other
    211Air transport, passenger
    66110Scheduled air transport services of passengers11. Transport ServicesC. Air Transport Servicesa. Passenger transportation
    66120Non-scheduled air transport services of passengers11. Transport ServicesC. Air Transport Servicesa. Passenger transportation
    66400 *Rental services of aircraft with operator11. Transport ServicesC. Air Transport Servicesc. Rental of aircraft with crew
    212Air transport, freight
    66210Air transport services of letters and parcels11. Transport ServicesC. Air Transport Servicesb. Freight transportation
    66290Air transport services of other freight11. Transport ServicesC. Air Transport Servicesb. Freight transportation
    66400 *Rental services of aircraft with operator11. Transport ServicesC. Air Transport Servicesc. Rental of aircraft with crew
    213Air transport, other
    67710Airport operation services (excl. cargo handling)11. Transport ServicesC. Air Transport Servicese. Supporting services for air transport
    67720Air traffic control services11. Transport ServicesC. Air Transport Servicese. Supporting services for air transport
    67790 *Other supporting services for air or space transport11. Transport ServicesC. Air Transport Servicese. Supporting services for air transport
    87149 *Maintenance and repair services of other transport equipment11. Transport ServicesC. Air Transport Servicesd. Maintenance and repair of aircraft
    214Other transportOther transport comprises subcomponents 215: Other transport, passenger, 216: Other transport, freight, and 217: Other transport, other
    215Other transport, passengerOther transport, passenger comprises subcomponents 220: Rail transport, passenger, 224: Road transport, passenger, and 228: Inland waterway transport, passenger
    216Other transport, freightOther transport, freight comprises subcomponents 221: Rail transport, freight, 225: Road transport, freight, and 229: Inland waterway transport, freight
    217Other transport, otherOther transport, other comprises subcomponents 218: Space transport, 222: Rail transport, other, 226: Road transport, other, 230: Inland waterway transport, other, 231: Pipeline transport and electricity transmission, and 232: Other supporting and auxiliary transport services
    218Space transport
    66300Transport services via space11. Transport ServicesD. Space Transport
    67790 *Other supporting services for air or space transportN/A
    219Rail transportRail transport comprises subcomponents 220: Rail transport, passenger, 221: Rail transport, freight, and 222: Rail transport, other
    220Rail transport, passenger
    64111Interurban railway transport services of passengers11. Transport ServicesE. Rail Transport Servicesa. Passenger transportation
    64112Urban and suburban railway transport services of passengers11. Transport ServicesE. Rail Transport Servicesa. Passenger transportation
    221Rail transport, freight
    64121Railway transport services of freight by refrigerator cars11. Transport ServicesE. Rail Transport Servicesb. Freight transportation
    64122Railway transport services of freight by tanker cars11. Transport ServicesE. Rail Transport Servicesb. Freight transportation
    64123Railway transport services of containerized freight by flat cars11. Transport ServicesE. Rail Transport Servicesb. Freight transportation
    64124Railway transport services of letters and parcels11. Transport ServicesE. Rail Transport Servicesb. Freight transportation
    64129Other railway transport services of freight11. Transport ServicesE. Rail Transport Servicesb. Freight transportation
    222Rail transport, other
    64130Railway pushing or towing services11. Transport ServicesE. Rail Transport Servicesc. Pushing and towing services
    67400Supporting services for railway transport11. Transport ServicesE. Rail Transport Servicese. Supporting services for rail transport
    87149 *Maintenance and repair services of other transport equipment11. Transport ServicesE. Rail Transport Servicesd. Maintenance and repair of rail transport equipment
    223Road transportRoad transport comprises subcomponents 224: Road transport, passenger, 225: Road transport, freight, and 226: Road transport, other
    224Road transport, passenger
    64211Urban and suburban scheduled road transport services of passengers11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64212Urban and suburban special purpose scheduled road transport services of passengers11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64213Interurban scheduled road transport services of passengers11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64214Interurban special purpose scheduled road transport services of passengers11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64219Other scheduled road transport services of passengers n.e.c.11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64221Taxi services11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64222Rental services of passenger cars with operator11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64223Rental services of buses and coaches with operator11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64224Road transport services of passengers by man- or animal-drawn vehicles11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64229Other non-scheduled road transport services of passengers n.e.c.11. Transport ServicesF. Road Transport Servicesa. Passenger transportation
    64250 *Rental services of trucks with operator11. Transport ServicesF. Road Transport Servicesc. Rental of commercial vehicles with operator
    225Road transport, freight
    64231Road transport services of freight by refrigerator vehicles11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64232Road transport services of freight by tank trucks or semitrailers11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64233Road transport services of containerized freight by trucks equipped with a container chassis11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64234Road transport services of freight by man- or animal-drawn vehicles11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64235Moving services of household and office furniture and other goods11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64236Road transport services of letters and parcels11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64239Other road transport services of freight11. Transport ServicesF. Road Transport Servicesb. Freight transportation
    64250 *Rental services of trucks with operator11. Transport ServicesF. Road Transport Servicesc. Rental of commercial vehicles with operator
    226Road transport, other
    67510Bus station services11. Transport ServicesF. Road Transport Servicese. Supporting services for road transport services
    67520Highway, bridge and tunnel operation services11. Transport ServicesF. Road Transport Servicese. Supporting services for road transport services
    67530Parking lot services11. Transport ServicesF. Road Transport Servicese. Supporting services for road transport services
    67590Other supporting services for road transport11. Transport ServicesF. Road Transport Servicese. Supporting services for road transport services
    87141 *Maintenance and repair services of motor vehicles11. Transport ServicesF. Road Transport Servicesd. Maintenance and repair of road transport equipment
    87142 *Maintenance and repair services of motorcycles and snowmobilesN/A
    87143 *Maintenance and repair services of trailers, semitrailers and other motor vehicles n.e.c.11. Transport ServicesF. Road Transport Servicesd. Maintenance and repair of road transport equipment
    227Inland waterway transportInland waterway transport comprises subcomponents 228: Inland waterway transport, passenger, 229: Inland waterway transport, freight, and 230: Inland waterway transport, other
    228Inland waterway transport, passenger
    65211Inland water transport services of passengers by ferries11. Transport ServicesB. Internal Waterways Transporta. Passenger transportation
    65219Other inland water transport services of passengers11. Transport ServicesB. Internal Waterways Transporta. Passenger transportation
    65230 *Rental services of inland water vessels with operator11. Transport ServicesB. Internal Waterways Transportc. Rental of vessels with crew
    229Inland waterway transport, freight
    65221Inland water transport services of freight by refrigerator vessels11. Transport ServicesB. Internal Waterways Transportb. Freight transportation
    65222Inland water transport services of freight by tankers11. Transport ServicesB. Internal Waterways Transportb. Freight transportation
    65229Other inland water transport services of freight11. Transport ServicesB. Internal Waterways Transportb. Freight transportation
    65230 *Rental services of inland water vessels with operator11. Transport ServicesB. Internal Waterways Transportc. Rental of vessels with crew
    230Inland waterway transport, other
    65240Towing and pushing services on inland waters11. Transport ServicesB. Internal Waterways Transporte. Pushing and towing services
    67610 *Port and waterway operation services (excl. cargo handling)11. Transport ServicesB. Internal Waterways Transportf. Supporting services for internal waterway transport
    67620 *Pilotage and berthing services11. Transport ServicesB. Internal Waterways Transportf. Supporting services for internal waterway transport
    67630 *Vessel salvage and refloating services11. Transport ServicesB. Internal Waterways Transportf. Supporting services for internal waterway transport
    67690 *Other supporting services for water transport11. Transport ServicesB. Internal Waterways Transportf. Supporting services for internal waterway transport
    231Pipeline transport and electricity transmission
    64310Transport services via pipeline of petroleum and natural gas11. Transport ServicesG. Pipeline Transporta. Transportation of fuels
    64390Transport services via pipeline of other goods11. Transport ServicesG. Pipeline Transportb. Transportation of other goods
    69110 *Electricity transmission and distribution servicesN/A
    232Other supporting and auxiliary transport services
    67110Container handling services11. Transport ServicesH. Services auxiliary to all modes of transporta. Cargo-handling services
    67190Other cargo handling services11. Transport ServicesH. Services auxiliary to all modes of transporta. Cargo-handling services
    67210Refrigerated storage services11. Transport ServicesH. Services auxiliary to all modes of transportb. Storage and warehouse services
    67220Bulk liquid or gas storage services11. Transport ServicesH. Services auxiliary to all modes of transportb. Storage and warehouse services
    67290Other storage or warehousing services11. Transport ServicesH. Services auxiliary to all modes of transportb. Storage and warehouse services
    67300Navigational aid services11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    11. Transport ServicesB. Internal Waterways Transportf. Supporting services for internal waterway transport
    67910Freight transport agency services and other auxiliary freight transport services11. Transport ServicesH. Services auxiliary to all modes of transportc. Freight transport agency services
    11. Transport ServicesH. Services auxiliary to all modes of transportd. Other
    67990Other supporting transport services n.e.c.11. Transport ServicesH. Services auxiliary to all modes of transportd. Other
    87149 *Maintenance and repair services of other transport equipment11. Transport ServicesA. Maritime Transport Servicesd. Maintenance and repair of vessels
    11. Transport ServicesB. Internal Waterways Transportd. Maintenance and repair of vessels
    11. Transport ServicesC. Air Transport Servicesd. Maintenance and repair of aircraft
    11. Transport ServicesE. Rail Transport Servicesd. Maintenance and repair of rail transport equipment
    236Travel b
    245Communications servicesCommunications services comprises subcomponents 246: Postal and courier services, and 247: Telecommunication services
    246Postal and courier services
    64240Miscellaneous local delivery services2. Communication ServicesB. Courier services
    68111Postal services related to letters2. Communication ServicesA. Postal services
    68112Postal services related to parcels2. Communication ServicesA. Postal services
    68113Post office counter services2. Communication ServicesA. Postal services
    68119Other postal services2. Communication ServicesA. Postal services
    68120Courier services2. Communication ServicesB. Courier services
    247Telecommunications services
    84110Wired telecommunications services2. Communication ServicesC. Telecommunication servicesa. Voice telephone services
    2. Communication ServicesC. Telecommunication servicesb. Packet-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesc. Circuit-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesd. Telex services
    2. Communication ServicesC. Telecommunication servicese. Telegraph services
    2. Communication ServicesC. Telecommunication servicesf. Facsimile services
    2. Communication ServicesC. Telecommunication servicesg. Private leased circuit services
    2. Communication ServicesC. Telecommunication servicesh. Electronic mail
    2. Communication ServicesC. Telecommunication servicesi. Voice mail
    2. Communication ServicesC. Telecommunication servicesj. On-line information and data retrieval
    2. Communication ServicesC. Telecommunication servicesk. Electronic data interchange (EDI)
    2. Communication ServicesC. Telecommunication servicesl. Enhanced/value added facsimile services, incl. store and forward, store and retrieve
    2. Communication ServicesD. Audiovisual servicesd. Radio and television transmission services
    84120Wireless telecommunications services2. Communication ServicesC. Telecommunication servicesa. Voice telephone services
    2. Communication ServicesC. Telecommunication servicesb. Packet-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesc. Circuit-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesd. Telex services
    2. Communication ServicesC. Telecommunication servicese. Telegraph services
    2. Communication ServicesC. Telecommunication servicesf. Facsimile services
    2. Communication ServicesC. Telecommunication servicesg. Private leased circuit services
    2. Communication ServicesC. Telecommunication servicesh. Electronic mail
    2. Communication ServicesC. Telecommunication sen/icesi. Voice mail
    2. Communication ServicesC. Telecommunication servicesj. On-line information and data retrieval
    2. Communication ServicesC. Telecommunication servicesk. Electronic data interchange (EDI)
    2. Communication ServicesC. Telecommunication servicesl. Enhanced/value added facsimile services, incl. store and forward, store and retrieve
    2. Communication ServicesD. Audiovisual servicesd. Radio and television transmission services
    84130Satellite telecommunications services2. Communication ServicesC. Telecommunication servicesb. Packet-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesc. Circuit-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesd. Telex services
    2. Communication ServicesC. Telecommunication servicesf. Facsimile services
    2. Communication ServicesC. Telecommunication servicesg. Private leased circuit services
    2, Communication ServicesC. Telecommunication servicesh. Electronic mail
    2. Communication ServicesC. Telecommunication servicesi. Voice mail
    2. Communication ServicesC. Telecommunication servicesj. On-line information and data retrieval
    2. Communication ServicesC. Telecommunication servicesk. Electronic data interchange (EDI)
    2. Communication ServicesC. Telecommunication servicesl. Enhanced/value added facsimile services, incl. store and forward, store and retrieve
    2. Communication ServicesD. Audiovisual servicesd. Radio and television transmission services
    84200On-line access services2. Communication ServicesC. Telecommunication servicesb. Packet-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesc. Circuit-switched data transmission services
    2. Communication ServicesC. Telecommunication servicesd. Telex services
    2. Communication ServicesC. Telecommunication servicesg. Private leased circuit services
    2. Communication ServicesC. Telecommunication servicesh. Electronic mail
    2. Communication ServicesC. Telecommunication servicesi. Voice mail
    2. Communication ServicesC. Telecommunication servicesj. On-line information and data retrieval
    2. Communication ServicesC. Telecommunication servicesk. Electronic data interchange (EDI)
    2. Communication ServicesC. Telecommunication servicesl. Enhanced/value added facsimile services, incl. store and forward, store and retrieve
    249Construction services c
    250Construction abroad
    251Construction in the compiling economy
    54111General construction services of one- and two-dwelling buildings3. Construction and related engineering servicesA. General construction work for buildings
    54112General construction services of multi-dwelling buildings3. Construction and related engineering servicesA. General construction work for buildings
    54121General construction services of industrial buildings3. Construction and related engineering servicesA. General construction work for buildings
    54122General construction services of commercial buildings3. Construction and related engineering servicesA. General construction work for buildings
    54129General construction services of other non-residential buildings3. Construction and related engineering servicesA. General construction work for buildings
    3. Construction and related engineering servicesB. General construction work for civil engineering
    54210General construction services of highways (except elevated highways), streets, roads, railways and airfield runways3. Construction and related engineering servicesB. General construction work for civil engineering
    3. Construction and related engineering servicesD. Building completion and finishing work
    54220General construction services of bridges, elevated highways, tunnels and subways3. Construction and related engineering servicesB. General construction work for civil engineering
    54230General construction services of harbours, waterways, dams, irrigation and other water works3. Construction and related engineering servicesB. General construction work for civil engineering
    54241General construction services of long distance pipelines3. Construction and related engineering servicesB. General construction work for civil engineering
    54242General construction services of long distance communication and power lines (cables)3. Construction and related engineering servicesB. General construction work for civil engineering
    54251General construction services of local pipelines3. Construction and related engineering servicesB. General construction work for civil engineering
    54252General construction services of local cables and related works3. Construction and related engineering servicesB. General construction work for civil engineering
    54260General construction services of mines and industrial plant3. Construction and related engineering servicesB. General construction work for civil engineering
    54270General construction services of outdoor sport and recreation facilities3. Construction and related engineering servicesB. General construction work for civil engineering
    54290General construction services of other engineering works n.e.c.3. Construction and related engineering servicesB. General construction work for civil engineering
    54310Demolition services3. Construction and related engineering servicesE. Other
    54320Site formation and clearance services1. Business ServicesF. Other Business Servicesh. Services incidental to mining
    3. Construction and related engineering servicesE. Other
    54330Excavating and earth moving services3. Construction and related engineering servicesE. Other
    54341Water well drilling services3. Construction and related engineering servicesE. Other
    54342Septic system installation services3. Construction and related engineering servicesC. Installation and assembly work
    54400Assembly and erection of prefabricated constructions3. Construction and related engineering servicesC. Installation and assembly work
    54511Pile driving services3. Construction and related engineering servicesE. Other
    54512Foundation services3. Construction and related engineering servicesE. Other
    54521Building framing services3. Construction and related engineering servicesE. Other
    54522Roof framing services3. Construction and related engineering servicesE. Other
    54530Roofing and water proofing services3. Construction and related engineering servicesE. Other
    54540Concrete services3. Construction and related engineering servicesE. Other
    54550Structural steel erection services3. Construction and related engineering servicesE. Other
    54560Masonry services3. Construction and related engineering servicesE. Other
    54570Scaffolding services3. Construction and related engineering servicesE. Other
    54590Other special trade construction services3. Construction and related engineering servicesE. Other
    54611Electrical wiring and fitting services3. Construction and related engineering servicesC. Installation and assembly work
    54612Fire alarm installation services3. Construction and related engineering servicesC. Installation and assembly work
    54613Burglar alarm system installation services3. Construction and related engineering servicesC. Installation and assembly work
    54614Residential antenna installation services3. Construction and related engineering servicesC. Installation and assembly work
    54619Other electrical installation services3. Construction and related engineering servicesC. Installation and assembly work
    54621Water plumbing services3. Construction and related engineering servicesC. Installation and assembly work
    54622Drain laying services3. Construction and related engineering servicesC. Installation and assembly work
    54631Heating installation services3. Construction and related engineering servicesC. Installation and assembly work
    54632Ventilation and air conditioning installation services3. Construction and related engineering servicesC. Installation and assembly work
    54640Gas fitting installation services3. Construction and related engineering servicesC. Installation and assembly work
    54650Insulation services3. Construction and related engineering servicesC. Installation and assembly work
    54691Lift and escalator installation services3. Construction and related engineering servicesC. Installation and assembly work
    54699Other installation services n.e.c.3. Construction and related engineering servicesC. Installation and assembly work
    54710Glazing services3. Construction and related engineering servicesD. Building completion and finishing work
    54720Plastering services3. Construction and related engineering servicesD. Building completion and finishing work
    54730Painting services3. Construction and related engineering servicesD. Building completion and finishing work
    54740Floor and wall tiling services3. Construction and related engineering servicesD. Building completion and finishing work
    54750Other floor laying, wall covering and wall papering services3. Construction and related engineering servicesD. Building completion and finishing work
    54760Wood and metal joinery and carpentry services3. Construction and related engineering servicesD. Building completion and finishing work
    54770Fencing and railing services3. Construction and related engineering servicesC. Installation and assembly work
    54790Other building completion and finishing services3. Construction and related engineering servicesD. Building completion and finishing work
    54800Renting services related to equipment for construction or demolition of buildings or civil engineering works, with operator3. Construction and related engineering servicesE. Other
    253Insurance servicesInsurance services comprises subcomponents 254: Life insurance and pension funding, 255: Freight insurance, 256: Other direct insurance, 257: Reinsurance, and 258: Insurance services, auxiliary services
    254Life insurance and pension funding
    71311Life insurance and individual pension services7. Financial servicesA. All insurance and insurance-related servicesa. Life, accident and health insurance services
    71312Group pension services7. Financial servicesA. All insurance and insurance-related servicesa. Life, accident and health insurance services
    71531 *Portfolio management services7. Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    255Freight insurance
    71333Freight insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    256Other direct insurance
    71320Accident and health insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71331Motor vehicle insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71332Marine, aviation, and other transport insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71334Other property insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71335General liability insurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71336Credit and surety insurance services7. Financial servicesA. All insurance and insurance-related servicesc. Reinsurance and retrocession
    71339Other non-life insurance services7. Financial servicesA. All Insurance and insurance-related servicesb. Non-life insurance services
    7. Financial servicesA. All insurance and insurance-related servicesc. Reinsurance and retrocession
    71531 *Portfolio management services7. Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    257Reinsurance
    71410Life reinsurance services7. Financial servicesA. All insurance and insurance-related servicesa. Life, accident and health insurance services
    71420Accident and health reinsurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    71430Other non-life reinsurance services7. Financial servicesA. All insurance and insurance-related servicesb. Non-life insurance services
    7. Financial servicesA. All insurance and insurance-related servicesc. Reinsurance and retrocession
    258Insurance services, auxiliary services
    71610Insurance brokerage and agency services7. Financial servicesA. All insurance and insurance-related servicesd. Services auxiliary to insurance (including broking and agency services)
    71620Insurance claims adjustment services7. Financial servicesA. All insurance and insurance-related servicesd. Services auxiliary to insurance (including broking and agency services)
    71630Actuarial services7. Financial servicesA. All insurance and insurance-related servicesd. Services auxiliary to insurance (including broking and agency services)
    71690Other services auxiliary to insurance and pensions7. Financial servicesA. All insurance and insurance-related servicesd. Services auxiliary to insurance (including broking and agency services)
    260Financial services d
    71100 *Financial intermediation services, except investment banking, insurance services and pension services7. Financial ServicesB. Banking and other financial servicesa. Acceptance of deposits and other repayable funds from the public
    7. Financial ServicesB. Banking and other financial servicesb. Lending of all types, incl., inter alia, consumer credit, mortgage credit, factoring and financing of commercial transaction
    7. Financial ServicesB. Banking and other financial servicesc. Financial leasing
    7. Financial ServicesB. Banking and other financial servicese. Guarantees and commitments
    7. Financial ServicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    7. Financial ServicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    N/A
    71200Investment banking services7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71511Mergers and acquisition services7. Financial servicesB. Banking and other financial servicese. Guarantees and commitments
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71512Corporate finance and venture capital services7. Financial servicesB. Banking and other financial servicese. Guarantees and commitments
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71519Other services related to investment banking7. Financial servicesB. Banking and other financial servicese. Guarantees and commitments
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71521Securities brokerage services7. Financial servicesB. Banking and other financial servicesf. Trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise, the following: transferable securities
    7. Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    71522Commodity brokerage services7. Financial servicesB. Banking and other financial servicesf. Trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise, the following: transferable securities
    7, Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    71523Processing and clearing services of securities transactions7. Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    71531 *Portfolio management services7. Financial servicesB. Banking and other financial servicesg. Participation in issues of all kinds of securities, incl. under-writing and placement as agents (whether publicly or privately) and provision of service related to such issues
    7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71532Trust services7. Financial servicesB. Banking and other financial servicesi. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services
    71533Custody services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    7. Financial servicesB. Banking and other financial servicesl. Provision and transfer of financial information, and financial data processing and related software by providers of other financial services
    71541Financial market operational services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    7. Financial servicesB. Banking and other financial servicesl. Provision and transfer of financial information, and financial data processing and related software by providers of other financial services
    71542Financial market regulatory services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    7. Financial services8. Banking and other financial servicesl. Provision and transfer of financial information, and financial data processing and related software by providers of other financial services
    71549Other financial market administration services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    71551Financial consultancy services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article IB of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    71552Foreign exchange services7. Financial servicesB. Banking and other financial servicesf. Trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise, the following: foreign exchange
    7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    71553Financial transactions processing and clearinghouse services7. Financial servicesB. Banking and other financial servicesd. All payment and money transmission services
    7. Financial servicesB. Banking and other financial servicesf. Trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise, the following:

    - money market instruments (cheques, bills, certificate of deposits, etc.),

    - derivative products incl., but not limited to, futures and options,

    - exchange rate and interest rate instruments, including products such as swaps, forward rate agreements, etc.,

    - other negotiable instruments and financial assets, incl. bullion
    7. Financial servicesB. Banking and other financial servicesh. Money broking
    7. Financial servicesB. Banking and other financial servicesj. Settlement and clearing services for financial assets, incl. securities, derivative products and other negotiable instruments
    7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    71559Other services auxiliary to financial intermediation n.e.c.7. Financial ServicesB. Banking and other financial servicesa. Acceptance of deposits and other repayable funds from the public
    7. Financial ServicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    85400 *Packaging services7. Financial servicesB. Banking and other financial servicesk. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy
    262Computer and information servicesComputer and information services comprises subcomponents 263: Computer services, and 264: Information services
    263Computer services
    83141Hardware consultancy services1. Business ServicesB. Computer and Related Servicesa. Consultancy services related to the installation of computer hardware
    83142Software consultancy services1. Business ServicesB. Computer and Related Servicesb. Software implementation services
    83149Other computer consultancy services1. Business ServicesB. Computer and Related Servicesb. Software implementation services
    1. Business ServicesB. Computer and Related Servicese. Other
    83150Computer facilities management services1. Business ServicesB. Computer and Related Servicesc. Data processing services
    2. Communication ServicesC. Telecommunication servicesn. On line information and/or data processing (including transaction processing)
    83160Systems maintenance services1. Business ServicesB. Computer and Related Servicesb. Software implementation services
    85960Data processing services1. Business ServicesB. Computer and Related Servicesc. Data processing services
    2. Communication ServicesC. Telecommunication servicesn. On line information and/or data processing (including transaction processing)
    87130Computer hardware servicing, repair and maintenance1. Business ServicesB. Computer and Related Servicese. Other
    1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    92900 *Other education and training services1. Business ServicesB. Computer and Related Servicese. Other
    264Information servicesInformation services comprises subcomponents 889: News agency services, and 890: Other information provision services
    889News agency services
    84410News agency services to newspapers and periodicals10. Recreational, Cultural and Sporting ServicesB. News Agency Services
    84420News agency services to audio-visual media10. Recreational, Cultural and Sporting ServicesB. News Agency Services
    890Other information provision services e
    84300On-line information provision services1. Business ServicesB. Computer and Related Servicesd. Database services
    266Royalties and license fees f,g
    51210 *PatentsN/A
    51220 *TrademarksN/A
    51230 *CopyrightsN/A
    51290 *Other non-financial intangible assets4. Distribution ServicesD. Franchising
    268Other business servicesOther business services comprises subcomponents 269: Merchanting and other trade-related services, 272: Operational leasing services, and 273: Miscellaneous business, professional, and technical services
    269Merchanting and other trade-related servicesMerchanting and other trade-related services comprises subcomponents 270: Merchanting, and 271: Other trade-related services
    270Merchanting h
    N/A4. Distribution ServicesB. Wholesale trade services
    N/A4. Distribution ServicesC. Retailing services
    271Other trade-related services
    6121Wholesale trade services on a fee or contract basis, of agricultural raw materials and live animals4. Distribution ServicesA. Commission agents’ services
    6122Wholesale trade services on a fee or contract basis, of food, beverages and tobacco4. Distribution ServicesA. Commission agents’ services
    6123Wholesale trade services on a fee or contract basis, of textiles, clothing and footwear4. Distribution ServicesA. Commission agents’ services
    6124Wholesale trade services on a fee or contract basis, of household appliances, articles and equipment4. Distribution ServicesA. Commission agents’ services
    6125Wholesale trade services on a fee or contract basis, of miscellaneous consumer goods4. Distribution ServicesA. Commission agents’ services
    6126Wholesale trade services on a fee or contract basis, of construction materials and hardware4. Distribution ServicesA. Commission agents’ services
    6127Wholesale trade services on a fee or contract basis, of chemical and pharmaceutical products4. Distribution ServicesA. Commission agents’ services
    61281Wholesale trade services on a fee or contract basis, of motor vehicles, motorcycles, snowmobiles and related parts and accessories4. Distribution ServicesC. Retailing services
    61282Wholesale trade services on a fee or contract basis, of other transport equipment, except bicycles4. Distribution ServicesA. Commission agents’ services
    61283Wholesale trade services on a fee or contract basis, of office machinery and equipment including office furniture4. Distribution ServicesA. Commission agents’ services
    61284Wholesale trade services on a fee or contract basis, of computers and packaged software4, Distribution ServicesA. Commission agents’ services
    61285Wholesale trade services on a fee or contract basis, of agricultural, lawn and garden machinery and equipment including tractors4. Distribution ServicesA. Commission agents’ services
    61286Wholesale trade services on a fee or contract basis, of mining, construction and civil engineering machinery and equipment4. Distribution ServicesA. Commission agents’ services
    61287Wholesale trade services on a fee or contract basis, of other industry specific machinery and equipment and related operating supplies4. Distribution ServicesA. Commission agents’ services
    61289Wholesale trade services on a fee or contract basis, of other machinery and equipment n.e.c.4. Distribution ServicesA. Commission agents’ services
    N/A
    6129Wholesale trade services on a fee or contract basis, of other products4. Distribution ServicesA. Commission agents’ services
    272Operational leasing services
    73111Leasing or rental services concerning cars and light vans without operator1. Business ServicesE. Rental/Leasing Services without Operatorsc. Relating to other transport equipment
    73112Leasing or rental services concerning goods transport motor vehicles without operator1. Business ServicesE. Rental/Leasing Services without Operatorsc. Relating to other transport equipment
    73113Leasing or rental services concerning railroad vehicles without operator1. Business ServicesE. Rental/Leasing Services without Operatorsc. Relating to other transport equipment
    73114Leasing or rental services concerning other land transport equipment without operator1. Business ServicesE. Rental/Leasing Services without Operatorsc. Relating to other transport equipment
    73115Leasing or rental services concerning vessels without operator1. Business ServicesE. Rental/Leasing Services without Operatorsa. Relating to ships
    73116Leasing or rental services concerning aircraft without operator1. Business ServicesE. Rental/Leasing Services without Operatorsb. Relating to aircraft
    73117Leasing or rental services of containers1. Business ServicesE. Rental/Leasing Services without Operatorsc. Relating to other transport equipment
    73121Leasing or rental services concerning agricultural machinery and equipment without operator1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73122Leasing or rental services concerning construction machinery and equipment without operator1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73123Leasing or rental services concerning office machinery and equipment (excl. computers) without operator1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73124Leasing or rental services concerning computers without operator1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73125Leasing or rental services concerning telecommunications equipment without operator1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73129Leasing or rental services concerning other machinery and equipment without operator n.e.c.1. Business ServicesE. Rental/Leasing Services without Operatorsd. Relating to other machinery and equipment
    73210Leasing or rental services concerning televisions, radios, video cassette recorders and related equipment and accessories1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73230Leasing or rental services concerning furniture and other household appliances1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73240Leasing or rental services concerning pleasure and leisure equipment1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73250Leasing or rental services concerning household linen1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73260Leasing or rental services concerning textiles, clothing and footwear1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73270Leasing or rental services concerning do-it-yourself machinery and equipment1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    73290Leasing or rental services concerning other goods n.e.c.1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    273Miscellaneous business, professional, and technical servicesMiscellaneous business, professional, and technical services comprises subcomponents 274: Legal, accounting, management consulting and public relations, 278: Advertising, market research, and public opinion polling, 279: Research and development, 280: Architectural, engineering, and other technical services, 281: Agricultural, mining and on-site processing services, 284: Other business services, and 285: Services between affiliated enterprises n.i.e.
    274Legal, accounting, management consulting and public relationsLegal, accounting, management consulting and public relations comprises subcomponents 275: Legal services, 276: Accounting, auditing, book-keeping and fax consulting services, and 277: Business and management consultancy and public relations services
    275Legal services
    82111Legal advisory and representation services concerning criminal law1. Business ServicesA. Professional Servicesa. Legal services
    82119Legal advisory and representation services in judicial procedures concerning other fields of law1. Business ServicesA. Professional Servicesa. Legal services
    82120Legal advisory and representation services in statutory procedures of quasi-judicial tribunals, boards, etc.1. Business ServicesA. Professional Servicesa. Legal services
    82130Legal documentation and certification services1. Business ServicesA. Professional Servicesa. Legal services
    82191Arbitration and conciliation services1. Business ServicesF. Other Business Servicesd. Services related to management consulting
    82199Other legal services n.e.c.1. Business ServicesA. Professional Servicesa. Legal services
    276Accounting, auditing, book-keeping and tax consulting services
    82211Financial auditing services1. Business ServicesA. Professional Servicesb. Accounting, auditing and bookkeeping services
    82212Accounting review services1. Business ServicesA. Professional Servicesb. Accounting, auditing and bookkeeping services
    82213Compilation of financial statements services1. Business ServicesA. Professional Servicesb. Accounting, auditing and bookkeeping services
    82219Other accounting services1. Business ServicesA. Professional Servicesb. Accounting, auditing and bookkeeping services
    82220Book-keeping services, except tax returns1. Business ServicesA. Professional Servicesb. Accounting, auditing and bookkeeping services
    82310Corporate tax planning and consulting services1. Business ServicesA. Professional Servicesc. Taxation services
    82320Corporate tax preparation and review services1. Business ServicesA. Professional Servicesc. Taxation services
    82330Individual tax preparation and planning services1. Business ServicesA. Professional Servicesc. Taxation services
    82400Insolvency and receivership services1. Business ServicesA. Professional Servicesa. Legal services
    277Business and management consulting and public relations services
    83111General management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83112Financial management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83113Human resources management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83114Marketing management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83115Production management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83119Other management consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83121Public relations services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83129Other business consulting services1. Business ServicesF. Other Business Servicesc. Management consulting services
    83190 *Other management services, except construction project management services1. Business ServicesF. Other Business Servicesd. Services related to management consulting
    278Advertising, market research, and public opinion polling
    83610Planning, creating and placement services of advertising1. Business ServicesF. Other Business Servicesa. Advertising services
    83620Purchase or sale of advertising space or time, on commission1. Business ServicesF. Other Business Servicesa. Advertising services
    83690Other advertising services1. Business ServicesF. Other Business Servicesa. Advertising services
    83700Market research and public opinion polling services1. Business ServicesF. Other Business Servicesb. Market research and public opinion polling services
    85970Trade fair and exhibition organization services1. Business ServicesF. Other Business Servicess. Convention services
    279Research and development
    81110Research and experimental development services in physical sciences1. Business ServicesC. Research and Development Servicesa. R&D services on natural sciences
    81120Research and experimental development services in chemistry and biology1. Business ServicesC. Research and Development servicesa. R&D services on natural sciences
    81130Research and experimental development services in engineering and technology1. Business ServicesC. Research and Development Servicesa. R&D services on natural sciences
    81140Research and experimental development services in agricultural sciences1. Business ServicesC. Research and Development Servicesa. R&D services on natural sciences
    81150Research and experimental development services in medical sciences and pharmacy1. Business ServicesC. Research and Development Servicesa. R&D services on natural sciences
    81190Research and experimental development services in other natural sciences1. Business ServicesC, Research and Development Servicesa. R&D services on natural sciences
    81210Research and experimental development services in cultural sciences, sociology and psychology1. Business ServicesC. Research and Development Servicesb. R&D services on social sciences and humanities
    81220Research and experimental development services in economics1. Business ServicesC. Research and Development Servicesb. R&D services on social sciences and humanities
    81230Research and experimental development services in law1. Business ServicesC. Research and Development Servicesb. R&D services on social sciences and humanities
    81240Research and experimental development services in linguistics and languages1. Business ServicesC. Research and Development Servicesb. R&D services on social sciences and humanities
    81290Research and experimental development services in other social sciences and humanities1. Business ServicesC. Research and Development Servicesb. R&D services on social sciences and humanities
    81300Interdisciplinary research and experimental development services1. Business ServicesC. Research and Development Servicesc. Interdisciplinary R&D services
    280Architectural, engineering, and other technical services
    83131Environmental consulting services1. Business ServicesA. Professional Servicese. Engineering services
    83211Architectural advisory and pre-design services1. Business ServicesA. Professional Servicesd. Architectural services
    3. Construction and related engineering servicesE. Other
    83212Architectural design and contract administration services1. Business ServicesA. Professional Servicesd. Architectural services
    83219Other architectural services1. Business ServicesA. Professional Servicesd. Architectural services
    83221Urban planning services1. Business ServicesA. Professional Servicesg. Urban planning and landscape architectural services
    83222Landscape architectural services1. Business ServicesA. Professional Servicesg. Urban planning and landscape architectural services
    83311Integrated engineering services for buildings1. Business ServicesA. Professional Servicesf. Integrated engineering services
    83312Integrated engineering services for civil engineering works1. Business ServicesA. Professional Servicesf. Integrated engineering services
    83313Integrated engineering services for industrial plant and processes1. Business ServicesA. Professional Servicesf. Integrated engineering services
    83319Integrated engineering services for other projects1. Business ServicesA. Professional Servicesf. Integrated engineering services
    83321Project management services concerning construction of buildings1. Business ServicesA. Professional Servicese. Engineering services
    83322Project management services concerning construction of civil engineering works1. Business ServicesA. Professional Servicese. Engineering services
    83323Project management services concerning construction of industrial plant and processes1. Business ServicesA. Professional Servicese. Engineering services
    83329Project management services concerning construction of other projects1. Business ServicesA. Professional Servicese. Engineering services
    83331Engineering advisory and pre-design services for buildings1. Business ServicesA. Professional Servicese. Engineering services
    3. Construction and related engineering servicesE. Other
    83332Engineering advisory and pre-design services for civil engineering works1. Business ServicesA. Professional Servicese. Engineering services
    3. Construction and related engineering servicesE. Other
    83333Engineering advisory and pre-design services for industrial plant and processes1. Business ServicesA. Professional Servicese. Engineering services
    3. Construction and related engineering servicesE. Other
    83339Engineering advisory and pre-design services for other projects1. Business ServicesA. Professional Servicese. Engineering services
    3. Construction and related engineering servicesE. Other
    83341Engineering design services for buildings1. Business ServicesA. Professional Servicese. Engineering services
    83342Engineering design services for civil engineering works1. Business ServicesA. Professional Servicese. Engineering services
    83343Engineering design services for industrial plant and processes1. Business ServicesA. Professional Servicese. Engineering services
    83349Engineering design services for other projects1. Business ServicesA. Professional Servicese. Engineering services
    83351Engineering services for buildings during the construction and installation phase1. Business ServicesA. Professional Servicese. Engineering services
    83352Engineering services for civil engineering works during the construction and installation phase1. Business ServicesA. Professional Servicese. Engineering services
    83353Engineering services for industrial plant and processes during the construction and installation phase1. Business ServicesA. Professional Servicese. Engineering services
    83359Engineering services for other projects during the construction and installation phase1. Business ServicesA. Professional Servicese. Engineering services
    83391Other engineering services for buildings1. Business ServicesA. Professional Servicese. Engineering services
    83392Other engineering services for civil engineering works1. Business ServicesA. Professional Servicese. Engineering services
    83393Other engineering services for industrial plant and processes1. Business ServicesA. Professional Servicese. Engineering services
    83399Other engineering services for other projects1. Business ServicesA. Professional Servicese. Engineering services
    83510Geological, geophysical and other prospecting services1. Business ServicesF. Other Business Servicesm. Related scientific and technical consulting
    83520Subsurface surveying services1. Business ServicesF. Other Business Servicesm. Related scientific and technical consulting services
    83530Surface surveying services1. Business ServicesF. Other Business Servicesm. Related scientific and technical consulting services
    83540Map making services1. Business ServicesF. Other Business Servicesm. Related scientific and technical consulting services
    83550Weather forecasting and meteorological services1. Business ServicesF. Other Business Servicesm. Related scientific and technical consulting services
    83561Composition and purity testing and analysis services1. Business ServicesF. Other Business Servicese. Technical testing and analysis services
    83562Testing and analysis services of physical properties1. Business ServicesF. Other Business Servicese. Technical testing and analysis services
    83563Testing and analysis services of integrated mechanical and electrical systems1. Business ServicesF. Other Business Servicese. Technical testing and analysis services
    83564Technical inspection services of road transport vehicles1. Business ServicesF. Other Business Servicese. Technical testing and analysis services
    83569Other technical testing and analysis services1. Business ServicesF. Other Business Servicese. Technical testing and analysis services
    83990All other professional, scientific and technical services n.e.c.1. Business ServicesF. Other Business Servicest. Other
    281Agricultural, mining and on-site processing servicesAgricultural, mining and on-site processing services comprises subcomponents 282: Waste treatment and depollution, and 283: Agricultural, mining, and other on-site processing services
    282Waste treatment and depollution
    86931Metal waste and scrap recycling services, on a fee or contract basis1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86932Non-metal waste and scrap recycling services, on a fee or contract basis1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    94110Sewage treatment services6. Environmental ServicesA. Sewage services
    94120Tank emptying and cleaning services6. Environmental ServicesA. Sewage services
    94211Non-hazardous waste collection services6. Environmental ServicesB. Refuse disposal services
    94212Non-hazardous waste treatment and disposal services6. Environmental ServicesB. Refuse disposal services
    94221Hazardous waste collection services6. Environmental ServicesB. Refuse disposal services
    94222Hazardous waste treatment and disposal services6. Environmental ServicesB. Refuse disposal services
    94310Sweeping and snow removal services6. Environmental ServicesC. Sanitation and similar services
    94390Other sanitation services6. Environmental ServicesC. Sanitation and similar services
    94900Other environmental protection services n.e.c.6. Environmental ServicesD. Other
    283Agricultural, mining, and other on-site processing services
    86111Agricultural services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86112Gardening and landscaping services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86121Farm animal husbandry services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86129Other animal husbandry services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86130Hunting services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86140Forestry and logging services1. Business ServicesF. Other Business Servicesf. Services incidental to agriculture, hunting and forestry
    86150Fishing services1. Business ServicesF. Other Business Servicesg. Services incidental to fishing
    86210Mining services1. Business ServicesF. Other Business Servicesh. Services incidental to mining
    86311Food and beverage manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86312Tobacco manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86321Textile manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86322Wearing apparel manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86323Leather product manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86330Wood and cork, except furniture, and straw and plaiting material manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86340Paper and paper product manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86350Coke, refined petroleum product and nuclear fuel manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86360Chemical and chemical product manufacturing services1. Business ServicesF. Other Business ServicesI. Services incidental to manufacturing
    86370Rubber and plastic products manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86380Non-metallic mineral product manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86390Other manufacturing services, except of metal products, machinery and equipment1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86411Metal casting services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86419Other basic metal manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86421Metal forging, pressing, stamping and roll forming services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86422Metal treatment and coating services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86423General mechanical engineering services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86429Other fabricated metal product manufacturing services and metal working services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86431Motor vehicle, trailer and semitrailer manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86439Other transport equipment manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86441Office, accounting and computing machinery manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86442Electrical machinery and apparatus manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86443Radio, television and communication equipment and apparatus manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86444Medical precision and optical instrument, watch and clock manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86449Other machinery and equipment manufacturing services1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    93220Veterinary services for livestock1. Business ServicesA. Professional Servicesi. Veterinary services
    93290Other veterinary services1. Business ServicesA. Professional Servicesi. Veterinary services
    284Other business services
    67811Travel agency services i9. Tourism and travel related servicesB. Travel agencies and tour operators services
    67812Tour operator services i9. Tourism and travel related servicesB. Travel agencies and tour operators services
    67813Tourist information services i9. Tourism and travel related servicesB. Travel agencies and tour operators services
    67820Tourist guide services i9. Tourism and travel related servicesC. Tourist guides services
    69110 *Electricity transmission and distribution servicesN/A
    69120Gas distribution services through mainsN/A
    69210Water, except steam and hot water, distribution services through mainsN/A
    69220Steam and hot water distribution services through mainsN/A
    72111Renting or leasing services involving own or leased residential property1. Business ServicesD. Real Estate Servicesa. Involving own or leased property
    72112Renting or leasing services involving own or leased nonresidential property1. Business ServicesD. Real Estate Servicesa. Involving own or leased property
    72211Residential property management services on a fee or contract basis1. Business ServicesD. Real Estate Servicesb. On a fee or contract basis
    72212Non-residential property management services on a fee or contract basis1. Business ServicesD. Real Estate Servicesb. On a fee or contract basis
    83139Other scientific and technical consulting services n.e.c.1. Business ServicesA. Professional Servicese. Engineering services
    83410Interior design services1. Business ServicesF. Other Business Servicest. Other
    83490Other specialty design services1. Business ServicesF. Other Business Servicesa. Advertising services
    1. Business ServicesF. Other Business Servicest. Other
    83811Portrait photography services1. Business ServicesF. Other Business Servicesp. Photographic services
    83812Advertising and related photography services1. Business ServicesF. Other Business Servicesp. Photographic services
    83813Action photography services1. Business ServicesF. Other Business Servicesp. Photographic services
    83814Specialty photography services1. Business ServicesF. Other Business Servicesp. Photographic services
    83815Restoration, copying and retouching services of photography1. Business ServicesF. Other Business Servicesp. Photographic services
    83819Other photographic services1. Business ServicesF. Other Business Servicesp. Photographic services
    83820Photography processing services1. Business ServicesF. Other Business Servicesp. Photographic services
    83910Translation and interpretation services1. Business ServicesF. Other Business Servicest. Other
    85111Executive search services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85112Employment agency services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85121Supply of office support personnel services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85122Supply of domestic help personnel services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85123Supply of other commercial or industrial workers services1. Business servicesF. Other Business Servicesk. Placement and supply services of personnel
    85124Supply of medical personnel services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85129Supply of other personnel services1. Business ServicesF. Other Business Servicesk. Placement and supply services of personnel
    85210Investigation services1. Business ServicesF. Other Business Servicesl. Investigation and security
    85220Security consultation services1. Business ServicesF. Other Business Servicesl. investigation and security
    85230Alarm monitoring services1. Business ServicesF. Other Business Servicesl. Investigation and security
    85240Armoured car services1. Business ServicesF. Other Business Servicesl. Investigation and security
    85250Guard services1. Business ServicesF. Other Business Servicesl. Investigation and security
    85290Other security services1. Business ServicesF. Other Business Servicesl. investigation and security
    85310Disinfecting and exterminating services1. Business ServicesF. Other Business Serviceso. Building-cleaning services
    11. Transport ServicesA. Maritime Transport Servicesf. Supporting services for maritime transport
    11. Transport ServicesC. Air Transport Servicese. Supporting services for air transport
    85320Window cleaning services1. Business ServicesF. Other Business Serviceso. Building-cleaning services
    85330General cleaning services1. Business ServicesF. Other Business Serviceso. Building-cleaning services
    85340Specialized cleaning services1. Business ServicesF. Other Business Serviceso. Building-cleaning services
    85400 *Packaging services1. Business ServicesF. Other Business Servicesq. Packaging services
    85910Credit reporting services1. Business ServicesF. Other Business Servicest. Other
    85920Collection agency services1. Business ServicesF. Other Business Servicest. Other
    85930Telephone answering services1. Business ServicesF. Other Business Servicest. Other
    85940Duplicating services1. Business ServicesF. Other Business Servicest. Other
    85950Mailing list compilation and mailing services1. Business ServicesF. Other Business Servicest. Other
    85990Other support services n.e.c.1. Business ServicesB. Computer and Related Servicese. Other
    1. Business ServicesF. Other Business Servicest. Other
    10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    86221Electricity transmission and distribution services (on a fee or contract basis)1. Business ServicesF. Other Business Servicesj. Services incidental to energy distribution
    86222Gas distribution services through mains (on a fee or contract basis)1. Business ServicesF. Other Business Servicesj. Services incidental to energy distribution
    86223Water distribution services through mains (on a fee or contract basis)1. Business ServicesF. Other Business Servicesj. Services incidental to energy distribution
    86224Steam and hot water distribution services through mains (on a fee or contract basis)1. Business ServicesF. Other Business Servicesj. Services incidental to energy distribution
    86510Installation services of turnkey projects1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86520Installation services of fabricated metal products, except machinery and equipment1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86530Installation services of machinery and equipment n.e.c.1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86540Installation services of office and computing machinery1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86550Installation services of electrical machinery and apparatus n.e.c.1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86560Installation services of radio, television and communications equipment and apparatus1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86570Installation services of professional medical, precision and optical instruments1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86590Installation services of other goods n.e.c.1. Business ServicesF. Other Business Servicesi. Services incidental to manufacturing
    86910Publishing, on a fee or contract basis1. Business ServicesF. Other Business Servicesr. Printing, publishing
    86921Printing services and services related to printing, on a fee or contract basis1. Business ServicesF. Other Business Servicesr. Printing, publishing
    86922Reproduction services of recorded media, on a fee or contract basis1. Business ServicesF. Other Business Servicesr. Printing, publishing
    87110 *Maintenance and repair services of fabricated metal products, except machinery and equipment1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    87120 *Maintenance and repair services of office and accounting machinery1. Business ServicesB. Computer and Related Servicese. Other
    1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    87152 *Repair services of electrical machinery and apparatus n.e.c.1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    87153 *Repair services of telecommunication equipment and apparatus1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    87154 *Repair services of medical, precision and optical instruments1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    87159 *Maintenance and repair services of machinery and equipment n.e.c.1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    3. Construction and related engineering servicesE. Other
    87290 *Maintenance and repair services of other goods n.e.c.1. Business ServicesF. Other Business Servicesn. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
    285Services between affiliated enterprises n.i.e.j
    83190 *Other management services, except construction project management services1. Business ServicesF. Other Business Servicesd. Services related to management consulting
    287Personal, cultural, and recreational servicesPersonal, cultural, and recreational services comprises subcomponents 288: Audiovisual and related services, and 289: Other personal, cultural, and recreational services
    288Audio-visual and related services
    73220Leasing or rental services concerning video tape1. Business ServicesE. Rental/Leasing Services without Operatorse. Other
    96111Sound recording services2. Communication ServicesD. Audiovisual servicese. Sound recording
    96112Audio post-production services2. Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    96121Motion picture, video tape and television programme production services2. Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    2. Communication ServicesD. Audiovisual servicesc. Radio and television services
    96122Radio programme production services2. Communication ServicesD. Audiovisual servicesc. Radio and television services
    96130Audiovisual production support services2. Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    96141Motion picture, video tape and television programme distribution services2, Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    96142Film and video post-production services2. Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    96149Other services related to the production of motion pictures, video tapes and television and radio programmes2. Communication ServicesD. Audiovisual servicesa. Motion picture and video tape production and distribution services
    96151Motion picture projection services2. Communication ServicesD. Audiovisual servicesb. Motion picture projection services
    96152Video tape projection services2. Communication ServicesD. Audiovisual servicesb. Motion picture projection services
    96160Broadcasting (programming and scheduling) services2. Communication ServicesD. Audiovisual servicesc. Radio and television services
    96310 *Services of performing artists10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96320 *Services of authors, composers, sculptors and other artists, except performing artists10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    289Other personal, cultural, and recreational servicesOther personal, cultural, and recreational services comprises subcomponents 895: Education services, 896: Health services, and 897: Other personal, cultural, and recreational services
    895Education services
    92110 *Preschool education services5. Educational ServicesA. Primary education services
    92190 *Other primary education services5. Educational ServicesA. Primary education services
    92210 *General secondary education services5. Educational ServicesB. Secondary education services
    92220 *Higher secondary education services5. Educational ServicesB. Secondary education services
    92230 *Technical and vocational secondary education services5. Educational ServicesB. Secondary education services
    92310 *Post-secondary technical and vocational education services5. Educational ServicesC. Higher education services
    92390 *University and other higher education services5. Educational ServicesC. Higher education services
    92900 *Other education and training services5. Educational ServicesD. Adult education
    5. Educational ServicesE. Other education services
    896Health services
    93110 *Hospital services8. Health related and social servicesA. Hospital services
    93121 *General medical services1. Business ServicesA. Professional Servicesh. Medical and dental services
    93122 *Specialized medical services1. Business ServicesA. Professional Servicesh. Medical and dental services
    93123 *Dental services1. Business ServicesA. Professional Servicesh. Medical and dental services
    93191 *Deliveries and related services, nursing services, physiotherapeutic and paramedical services1. Business ServicesA. Professional Servicesj. Services provided by midwives, nurses, physiotherapists and paramedical personnel
    93192 *Ambulance services8. Health related and social servicesB. Other human health services
    93193 *Residential health facilities services other than hospital services8. Health related and social servicesB. Other human health services
    93199 *Other human health services n.e.c.8. Health related and social servicesB. Other human health services
    897Other personal, cultural, and recreational services
    63230Caterer services, providing meals to outside9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63290 *Other food serving services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    84510Library services10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    84520Archive services10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    93210Veterinary services for pet animals1. Business ServicesA. Professional Servicesi. Veterinary services
    93311Welfare services delivered through residential institutions to elderly persons and persons with disabilities8. Health related and social servicesC. Social services
    93319Other social services with accommodation8. Health related and social servicesC. Social services
    93321Child day-care services6. Health related and social servicesC. Social services
    93322Guidance and counselling services n.e.c. related to children8. Health related and social servicesC. Social services
    93323Welfare services without accommodation8. Health related and social servicesC. Social services
    93324Vocational rehabilitation services8. Health related and social servicesC. Social services
    93329Other social services without accommodation8. Health related and social servicesC. Social services
    95110Services furnished by business and employers organizations12. Other services not included elsewhere
    95120Services furnished by professional organizations12. Other services not included elsewhere
    95200Services furnished by trade unions12. Other services not included elsewhere
    95910Religious services12. Other services not included elsewhere
    95920Services furnished by political organizations12. Other services not included elsewhere
    95991Civic betterment and community facility support services12. Other services not included elsewhere
    95992Special group advocacy services12. Other services not included elsewhere
    95993Services provided by youth associations12. Other services not included elsewhere
    95999Other services provided by membership organizations n.e.c.12. Other services not included elsewhere
    96210Performing arts event promotion and organization services10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96220Performing arts event production and presentation services10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96230Performing arts facility operation services10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96290Other performing arts and live entertainment services10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96310 *Services of performing artists10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96320 *Services of authors, composers, sculptors and other artists, except performing artists10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96411Museum services except for historical sites and buildings10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    96412Preservation services of historical sites and buildings10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    96421Botanical and zoological garden services10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    96422Nature reserve services including wildlife preservation services10. Recreational, Cultural and Sporting ServicesC. Libraries, Archives, Museums and Other Cultural Services
    96510Sports and recreational sports event promotion and organization services10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96520Sports and recreational sports facility operation services10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96590Other sports and recreational sports services10. Recreational, Cultural and Sporting ServicesD. Sporting and Other Recreational Services
    96610Services of athletes10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96620Support services related to sports and recreation10. Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96910Amusement park and similar attraction services10, Recreational, Cultural and Sporting ServicesA. Entertainment Services (incl. theatre, live bands and circus services)
    96920Gambling and betting services10, Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96930Coin-operated amusement machine services10, Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    96990Other recreation and amusement services n.e.c.10. Recreational, Cultural and Sporting ServicesD. Sporting and other recreational services
    97110Coin-operated laundry services12. Other services not included elsewhere
    97120Dry cleaning services (including fur product cleaning services)12. Other services not included elsewhere
    97130Other textile cleaning services12. Other services not included elsewhere
    97140Pressing services12. Other services not included elsewhere
    97150Dyeing and colouring services12. Other services not included elsewhere
    97210Hairdressing and barbers’ services12. Other services not included elsewhere
    97220Cosmetic treatment, manicuring and pedicuring services12. Other services not included elsewhere
    97230Physical well-being services12. Other services not included elsewhere
    97290Other beauty treatment services n.e.c.12. Other services not included elsewhere
    97310Cemeteries and cremation services12. Other services not included elsewhere
    97320Undertaking services12. Other services not included elsewhere
    97910Escort services12. Other services not included elsewhere
    97990Other miscellaneous services n.e.c.12. Other services not included elsewhere
    98000Domestic services12. Other services not included elsewhere
    291Government services n.i.e.Government services n.i.e. comprises subcomponents 292: Embassies and consulates, 293: Military units and agencies, and 294: Other government services n.i.e.k
    292Embassies and consulates
    99000 *Services provided by extraterritorial organizations and bodies12. Other services not included elsewhere
    293Military units and agencies
    99000 *Services provided by extraterritorial organizations and bodies12. Other services not included elsewhere
    294Other government services n.i.e.
    91111Executive and legislative servicesN/A
    91112Financial and fiscal servicesN/A
    91113Over-all economic and social planning and statistical servicesN/A
    91114Government services to fundamental researchN/A
    91119Other administrative services of the government n.e.c.N/A
    91121Administrative educational servicesN/A
    91122Administrative health care servicesN/A
    91123Administrative housing and community amenity servicesN/A
    91124Administrative recreational, cultural and religious servicesN/A
    91131Administrative agriculture, forestry, fishing and hunting related servicesN/A
    91132Administrative fuel and energy related servicesN/A
    91133Administrative mining and mineral resources, manufacturing and construction related servicesN/A
    91134Administrative transport and communications related servicesN/A
    91135Administrative services related to the distributive and catering trades, hotels and restaurantsN/A
    91136Administrative services related to tourism affairsN/A
    91137Administrative multipurpose development project servicesN/A
    91138General administrative economic, commercial and labour affairs related servicesN/A
    91141General personnel services for the governmentN/A
    91149Other general services for the government n.e.c.N/A
    91210Administrative external affairs related services, diplomatic and consular services abroadN/A
    91220Foreign economic aid related servicesN/A
    91230Foreign military aid related servicesN/A
    91240Military defence servicesN/A
    91250Civil defence servicesN/A
    91260Police and fire protection servicesN/A
    91270Law courts related administrative servicesN/A
    91280Administrative services related to detention or rehabilitation of criminalsN/A
    91290Other public order and safety affairs related servicesN/A
    91310Administrative services of sickness, maternity or temporary disablement benefit schemesN/A
    91320Administrative services of government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employeesN/A
    91330Administrative services of unemployment compensation benefit schemesN/A
    91340Administrative services of family and child allowance programsN/A
    92110 *Preschool education servicesN/A
    92190 *Other primary education servicesN/A
    92210 *General secondary education servicesN/A
    92220 *Higher secondary education servicesN/A
    92230 *Technical and vocational secondary education servicesN/A
    92310 *Post-secondary technical and vocational education servicesN/A
    92390 *University and other higher education servicesN/A
    92900 *Other education and training servicesN/A
    93110 *Hospital servicesN/A
    93121 *General medical servicesN/A
    93122 *Specialized medical servicesN/A
    93123 *Dental servicesN/A
    93191 *Deliveries and related services, nursing services, physiotherapeutic and paramedical servicesN/A
    93192 *Ambulance servicesN/A
    93193 *Residential health facilities services other than hospital servicesN/A
    93199 *Other human health services n.e.c.N/A
    99000 *Services provided by extraterritorial organizations and bodiesN/A
    957Memorandum item: Expenditure on accommodation and restaurant services l
    63110Hotel and motel lodging services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63191Holiday centre and holiday home services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63192Letting services of furnished accommodation9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63193Youth hostel services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63194Children’s training and holiday camp services9. Tourism and travel related servicesA Hotels and restaurants (incl. catering)
    63195Camping and caravanning site services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63199Other lodging services n.e.c.9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63210Meal serving services with full restaurant services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63220Meal serving services in self-service facilities9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63290 *Other food serving services9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    63300Beverage serving services for consumption on the premises9. Tourism and travel related servicesA. Hotels and restaurants (incl. catering)
    Table A.III.2.GNS/W/120 - CPC, Version 1.0 - EBOPS correspondence
    GNS/W/120
    CPC, Version 1.0EBOPS
    1. Business Services
    A. Professional Services
    a. Legal services82111Legal advisory and representation services concerning criminal law275Legal services
    82119Legal advisory and representation services in judicial procedures concerning other fields of law275Legal services
    82120Legal advisory and representation services in statutory procedures of quasi-judicial tribunals, boards, etc.275Legal services
    82130Legal documentation and certification services275Legal services
    82199Other legal services n.e.c.275Legal services
    82400Insolvency and receivership services276Accounting, auditing, book-keeping and tax consulting services
    b. Accounting, auditing and bookkeeping services82211Financial auditing services276Accounting, auditing, book-keeping and tax consulting services
    82212Accounting review services276Accounting, auditing, book-keeping and tax consulting services
    82213Compilation of financial statements services276Accounting, auditing, book-keeping and tax consulting services
    82219Other accounting services276Accounting, auditing, book-keeping and tax consulting services
    82220Book-keeping services, except tax returns276Accounting, auditing, book-keeping and tax consulting services
    c. Taxation services82310Corporate tax planning and consulting services276Accounting, auditing, book-keeping and tax consulting services
    82320Corporate tax preparation and review services276Accounting, auditing, book-keeping and tax consulting services
    82330Individual tax preparation and planning services276Accounting, auditing, book-keeping and tax consulting services
    d. Architectural services83211 *Architectural advisory and pre-design services280Architectural, engineering, and other technical services
    83212Architectural design and contract administration services280Architectural, engineering, and other technical services
    83219Other architectural services280Architectural, engineering, and other technical services
    e. Engineering services83131Environmental consulting services280Architectural, engineering, and other technical services
    83139Other scientific and technical consulting services n.e.c.284Other business services
    83321Project management services concerning construction of buildings280Architectural, engineering, and other technical services
    83322Project management services concerning construction of civil engineering works280Architectural, engineering, and other technical services
    83323Project management services concerning construction of industrial plant and processes280Architectural, engineering, and other technical services
    83329Project management services concerning construction of other projects280Architectural, engineering, and other technical services
    83331 *Engineering advisory and pre-design services for buildings280Architectural, engineering, and other technical services
    83332 *Engineering advisory and pre-design services for civil engineering works280Architectural, engineering, and other technical services
    83333 *Engineering advisory and pre-design services for industrial plant and processes280Architectural, engineering, and other technical services
    83339 *Engineering advisory and pre-design services for other projects280Architectural, engineering, and other technical services
    83341Engineering design services for buildings280Architectural, engineering, and other technical services
    83342Engineering design services for civil engineering works280Architectural, engineering, and other technical services
    83343Engineering design services for industrial plant and processes280Architectural, engineering, and other technical services
    83349Engineering design services for other projects280Architectural, engineering, and other technical services
    83351Engineering services for buildings during the construction and installation phase280Architectural, engineering, and other technical services
    83352Engineering services for civil engineering works during the construction and installation phase280Architectural, engineering, and other technical services
    83353Engineering services for industrial plant and processes during the construction and installation phase280Architectural, engineering, and other technical services
    83359Engineering services for other projects during the construction and installation phase280Architectural, engineering, and other technical services
    83391Other engineering services for buildings280Architectural, engineering, and other technical services
    83392Other engineering services for civil engineering works280Architectural, engineering, and other technical services
    83393Other engineering services for industrial plant and processes280Architectural, engineering, and other technical services
    83399Other engineering services for other projects280Architectural, engineering, and other technical services
    f. Integrated engineering services83311Integrated engineering services for buildings280Architectural, engineering, and other technical services
    83312Integrated engineering services for civil engineering works280Architectural, engineering, and other technical services
    83313Integrated engineering services for industrial plant and processes280Architectural, engineering, and other technical services
    83319Integrated engineering services for other projects280Architectural, engineering, and other technical services
    g. Urban planning and landscape architectural services83221Urban planning services280Architectural, engineering, and other technical services
    83222Landscape architectural services280Architectural, engineering, and other technical services
    h. Medical and dental services93121General medical services896Health services
    93122Specialized medical services896Health services
    93123Dental services896Health services
    i. Veterinary services93210Veterinary services for pet animals897Other personal, cultural, and recreational services
    93220Veterinary services for livestock283Agricultural, mining, and other on-site processing services
    93290Other veterinary services283Agricultural, mining, and other on-site processing services
    j. Services provided by midwives, nurses, physiotherapists and paramedical personnel93191Deliveries and related services, nursing services, physiotherapeutic and para-medical services896Health services
    k. OtherN/AN/A
    B. Computer and Related Services
    a. Consultancy services related to the installation of computer hardware83141Hardware consultancy services263Computer services
    b. Software implementation services83142Software consultancy services263Computer services
    83149 *Other computer consultancy services263Computer services
    83160Systems maintenance services263Computer services
    c. Data processing services83150 *Computer facilities management services263Computer services
    85960 *Data processing services263Computer services
    d. Database services84300On-line information provision services890Other information provision services
    e. Other83149 *Other computer consultancy services263Computer services
    85990 *Other support services n.e.c.284Other business services
    87120 *Maintenance and repair services of office and accounting machinery284Other business services
    87130*Computer hardware servicing, repair and maintenance263Computer services
    92900 *Other education and training services263Computer services
    C. Research and Development Services
    a. R&D services on natural sciences81110Research and experimental development services in physical sciences279Research and development
    81120Research and experimental development services in chemistry and biology279Research and development
    81130Research and experimental development services in engineering and technology279Research and development
    81140Research and experimental development services in agricultural sciences279Research and development
    81150Research and experimental development services in medical sciences and pharmacy279Research and development
    81190Research and experimental development services in other natural sciences279Research and development
    b. R&D services on social sciences and humanities81210Research and experimental development services in cultural sciences, sociology and psychology279Research and development
    81220Research and experimental development services in economics279Research and development
    81230Research and experimental development services in law279Research and development
    81240Research and experimental development services in linguistics and languages279Research and development
    81290Research and experimental development services in other social sciences and humanities279Research and development
    c. Interdisciplinary R&D services81300Interdisciplinary research and experimental development services279Research and development
    D. Real Estate Services
    a. Involving own or leased property72111Renting or leasing services involving own or leased residential property284Other business services
    72112Renting or leasing services involving own or leased non-residential property284Other business services
    72121Trade services of residential buildings and associated landN/A
    72122Trade services of non-residential buildings and associated landN/A
    72130Trade services of vacant and subdivided landN/A
    b. On a fee or contract basis72211Residential property management services on a fee or contract basis284Other business services
    72212Non-residential property management services on a fee or contract basis284Other business services
    72221Residential buildings and associated land sales on a fee or contract basisN/A
    72222Non-residential buildings and associated land sales on a fee or contract basisN/A
    72230Land sales on a fee or contract basisN/A
    E. Rental/Leasing Services without Operators
    a. Relating to ships73115Leasing or rental services concerning vessels without operator272Operational leasing services
    b. Relating to aircraft73116Leasing or rental services concerning aircraft without operator272Operational leasing services
    c. Relating to other transport equipment73111Leasing or rental services concerning cars and light vans without operator272Operational leasing services
    73112Leasing or rental services concerning goods transport motor vehicles without operator272Operational leasing services
    73113Leasing or rental services concerning railroad vehicles without operator272Operational leasing services
    73114Leasing or rental services concerning other land transport equipment without operator272Operational leasing services
    73117Leasing or rental services of containers272Operational leasing services
    d. Relating to other machinery and equipment73121Leasing or rental services concerning agricultural machinery and equipment without operator272Operational leasing services
    73122Leasing or rental services concerning construction machinery and equipment without operator272Operational leasing services
    73123Leasing or rental services concerning office machinery and equipment (excl. computers) without operator272Operational leasing services
    73124Leasing or rental services concerning computers without operator272Operational leasing services
    73125Leasing or rental services concerning telecommunications equipment without operator272Operational leasing services
    73129Leasing or rental services concerning other machinery and equipment without operator n.e.c.272Operational leasing services
    e. Other73210Leasing or rental services concerning televisions, radios, video cassette recorders and related equipment and accessories272Operational leasing services
    73220Leasing or rental services concerning video tape288Audio-visual and related services
    73230Leasing or rental services concerning furniture and other household appliances272Operational leasing services
    73240Leasing or rental services concerning pleasure and leisure equipment272Operational leasing services
    73250Leasing or rental services concerning household linen272Operational leasing services
    73260Leasing or rental services concerning textiles, clothing and footwear272Operational leasing services
    73270Leasing or rental services concerning do-it-yourself machinery and equipment272Operational leasing services
    73290Leasing or rental services concerning other goods n.e.c.272Operational leasing services
    F. Other Business Services
    a. Advertising services83490 *Other specialty design services284Other business services
    83610Planning, creating and placement services of advertising278Advertising, market research, and public opinion polling
    83620Purchase or sale of advertising space or time, on commission278Advertising, market research, and public opinion polling
    83690Other advertising services278Advertising, market research, and public opinion polling
    b. Market research end public opinion polling services83700Market research and public opinion polling services278Advertising, market research, and public opinion polling
    c. Management consulting services83111General management consulting services277Business and management consulting and public relations services
    83112Financial management consulting services277Business and management consulting and public relations services
    83113Human resources management consulting services277Business and management consulting and public relations services
    83114Marketing management consulting services277Business and management consulting and public relations services
    83115Production management consulting services277Business and management consulting and public relations services
    83119Other management consulting services277Business and management consulting and public relations services
    83121Public relations services277Business and management consulting and public relations services
    83129Other business consulting services277Business and management consulting and public relations services
    d. Services related to management consulting82191Arbitration and conciliation services275Legal services
    83190Other management services, except construction project management services277Business and management consulting and public relations services
    285Services between affiliated enterprises n.i.e.
    e. Technical testing and analysis services83561Composition and purity testing and analysis services280Architectural, engineering, and other technical services
    83562Testing and analysis services of physical properties280Architectural, engineering, and other technical services
    83563Testing and analysis services of integrated mechanical and electrical systems280Architectural, engineering, and other technical services
    83564Technical inspection services of road transport vehicles280Architectural, engineering, and other technical services
    83569Other technical testing and analysis services280Architectural, engineering, and other technical services
    f. Services incidental to agriculture, hunting and forestry86111Agricultural services283Agricultural, mining, and other on-site processing services
    86112Gardening and landscaping services283Agricultural, mining, and other on-site processing services
    86121Farm animal husbandry services283Agricultural, mining, and other on-site processing services
    86129Other animal husbandry services283Agricultural, mining, and other on-site processing services
    86130Hunting services283Agricultural, mining, and other on-site processing services
    86140Forestry and logging services283Agricultural, mining, and other on-site processing services
    g. Services incidental to fishing86150Fishing services283Agricultural, mining, and other on-site processing services
    h. Services incidental to mining54320*Site formation and clearance services249Construction services
    86210Mining services283Agricultural, mining, and other on-site processing services
    i. Services incidental to manufacturing86311Food and beverage manufacturing services283Agricultural, mining, and other on-site processing services
    86312Tobacco manufacturing services283Agricultural, mining, and other on-site processing services
    86321Textile manufacturing services283Agricultural, mining, and other on-site processing services
    86322Wearing apparel manufacturing services283Agricultural, mining, and other on-site processing services
    86323Leather product manufacturing services283Agricultural, mining, and other on-site processing services
    86330Wood and cork, except furniture, and straw and plaiting material manufacturing services283Agricultural, mining, and other on-site processing services
    86340Paper and paper product manufacturing services283Agricultural, mining, and other on-site processing services
    86350Coke, refined petroleum product and nuclear fuel manufacturing services283Agricultural, mining, and other on-site processing services
    86360Chemical and chemical product manufacturing services283Agricultural, mining, and other on-site processing services
    86370Rubber and plastic products manufacturing services283Agricultural, mining, and other on-site processing services
    86380Non-metallic mineral product manufacturing services283Agricultural, mining, and other on-site processing services
    86390Other manufacturing services, except of metal products, machinery and equipment283Agricultural, mining, and other on-site processing services
    86411Metal casting services283Agricultural, mining, and other on-site processing services
    86419Other basic metal manufacturing services283Agricultural, mining, and other on-site processing services
    86421Metal forging, pressing, stamping and roll forming services283Agricultural, mining, and other on-site processing services
    86422Metal treatment and coating services283Agricultural, mining, and other on-site processing services
    86423General mechanical engineering services283Agricultural, mining, and other on-site processing services
    86429Other fabricated metal product manufacturing services and metal working services263Agricultural, mining, and other on-site processing services
    86431Motor vehicle, trailer and semi-trailer manufacturing services283Agricultural, mining, and other on-site processing services
    86439Other transport equipment manufacturing services283Agricultural, mining, and other on-site processing services
    86441Office, accounting and computing machinery manufacturing services283Agricultural, mining, and other on-site processing services
    86442Electrical machinery and apparatus manufacturing services283Agricultural, mining, and other on-site processing services
    86443Radio, television and communication equipment and apparatus manufacturing services283Agricultural, mining, and other on-site processing services
    86444Medical precision and optical instrument, watch and clock manufacturing services263Agricultural, mining, and other on-site processing services
    86449Other machinery and equipment manufacturing services283Agricultural, mining, and other on-site processing services
    86510Installation services of turnkey projects284Other business services
    86520Installation services of fabricated metal products, except machinery and equipment284Other business services
    86530Installation services of machinery and equipment n.e.c.284Other business services
    86540Installation services of office and computing machinery284Other business services
    86550Installation services of electrical machinery and apparatus n.e.c.284Other business services
    86560Installation services of radio, television and communications equipment and apparatus284Other business services
    86570Installation services of professional medical, precision and optical instruments264Other business services
    86590Installation services of other goods n.e.c.284Other business services
    66931Metal waste and scrap recycling services, on a fee or contract basis282Waste treatment and depollution
    86932Non-metal waste and scrap recycling services, on a fee or contract basis282Waste treatment and depollution
    j. Services incidental to energy distribution86221Electricity transmission and distribution services (on a fee or contract basis)284Other business services
    86222Gas distribution services through mains (on a fee or contract basis)284Other business services
    86223Water distribution services through mains (on a fee or contract basis)284Other business services
    86224Steam and hot water distribution services through mains (on a fee or contract basis)284Other business services
    k. Placement and supply services of personnel85111Executive search services284Other business services
    85112Employment agency services284Other business services
    85121Supply of office support personnel services284Other business services
    85122Supply of domestic help personnel services284Other business services
    85123Supply of other commercial or industrial workers services284Other business services
    85124Supply of medical personnel services284Other business services
    85129Supply of other personnel services284Other business services
    I. Investigation and security85210Investigation services284Other business services
    85220Security consultation services284Other business services
    85230Alarm monitoring services284Other business services
    85240Armoured car services284Other business services
    85250Guard services284Other business services
    85290Other security services284Other business services
    m. Related scientific and technical consulting services83510Geological, geophysical and other prospecting services280Architectural, engineering, and other technical services
    83520Subsurface surveying services280Architectural, engineering, and other technical services
    83530Surface surveying services280Architectural, engineering, and other technical services
    83540Map making services280Architectural, engineering, and other technical services
    83550Weather forecasting and meteorological services280Architectural, engineering, and other technical services
    n. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)87110Maintenance and repair services of fabricated metal products, except machinery and equipment284Other business services
    87120 *Maintenance and repair services of office and accounting machinery284Other business services
    87130 *Computer hardware servicing, repair and maintenance263Computer services
    87151Repair services of electrical household appliancesN/A
    87152Repair services of electrical machinery and apparatus n.e.c.284Other business services
    87153Repair services of telecommunication equipment and apparatus284Other business services
    87154Repair services of medical, precision and optical instruments284Other business services
    87159 *Maintenance and repair services of machinery and equipment n.e.c.284Other business services
    87210Footwear and leather goods repair servicesN/A
    87220Watches, clocks and jewellery repair servicesN/A
    87230Garment and household textile repair servicesN/A
    87240Furniture repair servicesN/A
    87290Maintenance and repair services of other goods n.e.c.284Other business services
    o. Building-cleaning services85310 *Disinfecting and exterminating services284Other business services
    85320Window cleaning services284Other business services
    85330General cleaning services284Other business services
    85340Specialized cleaning services284Other business services
    p. Photographic services83811Portrait photography services284Other business services
    83812Advertising and related photography services284Other business services
    83813Action photography services284Other business services
    83814Specialty photography services284Other business services
    83815Restoration, copying and retouching services of photography284Other business services
    83819Other photographic services284Other business services
    83820Photography processing services284Other business services
    q. Packaging services85400 *Packaging services284Other business services
    r. Printing, publishing86910Publishing, on a fee or contract basis284Other business services
    86921Printing services and services related to printing, on a fee or contract basis284Other business services
    86922Reproduction services of recorded media, on a fee or contract basis284Other business services
    s. Convention services85970Trade fair and exhibition organization services278Advertising, market research, and public opinion polling
    t. Other83410Interior design services284Other business services
    83490 *Other specialty design services284Other business services
    83910Translation and interpretation services284Other business services
    83990All other professional, scientific and technical services n.e.c.280Architectural, engineering, and other technical services
    85910Credit reporting services284Other business services
    85920Collection agency services284Other business services
    85930Telephone answering services284Other business services
    85940Duplicating services284Other business services
    85950Mailing list compilation and mailing services284Other business services
    85990 *Other support services n.e.c.284Other business services
    2. Communication Services
    A. Postal services
    68111Postal services related to letters246Postal and courier services
    68112Postal services related to parcels246Postal and courier services
    68113Post office counter services246Postal and courier services
    66119Other postal services246Postal and courier services
    B. Courier services
    64240Miscellaneous local delivery services246Postal and courier services
    68120Courier services246Postal and courier services
    C. Telecommunication services
    a. Voice telephone services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    b. Packet-switched data transmission services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    c. Circuit-switched data transmission services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    d. Telex services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    e. Telegraph services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    f. Facsimile services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    g. Private leased circuit services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    h. Electronic mail84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    i. Voice mail84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    j. On-line information and data retrieval84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    k. Electronic data interchange (EDI)84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    I. Enhanced/value added facsimile services, incl. store and forward, store and retrieve84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    84200 *On-line access services247Telecommunications services
    m. Code and protocol conversionN/AN/A
    n. On line information and/or data processing (including transaction processing)83150 *Computer facilities management services263Computer services
    85960 *Data processing services263Computer services
    o. OtherN/AN/A
    D. Audiovisual services
    a. Motion picture and video tape production and distribution services96112Audio post-production services288Audio-visual and related services
    96121 *Motion picture, video tape and television programme production services288Audio-visual and related services
    96130Audiovisual production support services288Audio-visual and related services
    96141Motion picture, video tape and television programme distribution services288Audio-visual and related services
    96142Film and video post-production services288Audio-visual and related services
    96149Other services related to the production of motion pictures, video tapes and television and radio programmes288Audio-visual and related services
    b. Motion picture projection services96151Motion picture projection services288Audio-visual and related services
    96152Video tape projection services288Audio-visual and related services
    c. Radio and television services96121 *Motion picture, video tape and television programme production services288Audio-visual and related services
    96122Radio programme production services288Audio-visual and related services
    96160Broadcasting (programming and scheduling) services288Audio-visual and related services
    d. Radio and television transmission services84110 *Wired telecommunications services247Telecommunications services
    84120 *Wireless telecommunications services247Telecommunications services
    84130 *Satellite telecommunications services247Telecommunications services
    e. Sound recording96111Sound recording services288Audio-visual and related services
    f. OtherN/AN/A
    E. Other
    N/AN/A
    3. Construction and related engineering services
    A. General construction work for buildings
    54111General construction services of one- and two-dwelling buildings249Construction services
    54112General construction services of multi-dwelling buildings249Construction services
    54121General construction services of industrial buildings249Construction services
    54122General construction services of commercial buildings249Construction services
    54129 *General construction services of other non-residential buildings249Construction services
    B. General construction work for civil engineering
    54129 *General construction services of other non-residential buildings249Construction services
    54210 *General construction services of highways (except elevated highways), streets, roads, railways and airfield runways249Construction services
    54220General construction services of bridges, elevated highways, tunnels and subways249Construction services
    54230General construction services of harbours, waterways, dams, irrigation and other water works249Construction services
    54241General construction services of long distance pipelines249Construction services
    54242General construction services of long distance communication and power lines (cables)249Construction services
    54251General construction services of local pipelines249Construction services
    54252General construction services of local cables and related works249Construction services
    54260General construction services of mines and industrial plant249Construction services
    54270General construction services of outdoor sport and recreation facilities249Construction services
    54290General construction services of other engineering works n.e.c.249Construction services
    C. Installation and assembly work
    54342Septic system installation services249Construction services
    54400Assembly and erection of prefabricated constructions249Construction services
    54611Electrical wiring and fitting services249Construction services
    54612Fire alarm installation services249Construction services
    54613Burglar alarm system installation services249Construction services
    54614Residential antenna installation services249Construction services
    54619Other electrical installation services249Construction services
    54621Water plumbing services249Construction services
    54622Drain laying services249Construction services
    54631Heating installation services249Construction services
    54632Ventilation and air conditioning installation services249Construction services
    54640Gas fitting installation services249Construction services
    54650Insulation services249Construction services
    54691Lift and escalator installation services249Construction services
    54699Other installation services n.e.c.249Construction services
    54770Fencing and railing services249Construction services
    D. Building completion and finishing work
    54210 *General construction services of highways (except elevated highways), streets, roads, railways and airfield runways249Construction services
    54710Glazing services249Construction services
    54720Plastering services249Construction services
    54730Painting services249Construction services
    54740Floor and wall tiling services249Construction services
    54750Other floor laying, wall covering and wall papering services249Construction services
    54760Wood and metal joinery and carpentry services249Construction services
    54790Other building completion and finishing services249Construction services
    E. Other
    54310Demolition services249Construction services
    54320 *Site formation and clearance services249Construction services
    54330Excavating and earthmoving services249Construction services
    54341Water well drilling services249Construction services
    54511Pile driving services249Construction services
    54512Foundation services249Construction services
    54521Building framing services249Construction services
    54522Roof framing services249Construction services
    54530Roofing and water proofing services249Construction services
    54540Concrete services249Construction services
    54550Structural steel erection services249Construction services
    54560Masonry services249Construction services
    54570Scaffolding services249Construction services
    54590Other special trade construction services249Construction services
    54800Renting services related to equipment for construction or demolition of buildings or civil engineering works, with operator249Construction services
    83211 *Architectural advisory and pre-design services280Architectural, engineering, and other technical services
    83331 *Engineering advisory and pre-design services for buildings280Architectural, engineering, and other technical services
    83332 *Engineering advisory and pre-design services for civil engineering works280Architectural, engineering, and other technical services
    83333 *Engineering advisory and pre-design services for industrial plant and processes280Architectural, engineering, and other technical services
    83339 *Engineering advisory and pre-design services for other projects280Architectural, engineering, and other technical services
    87159 *Maintenance and repair services of machinery and equipment n.e.c.284Other business services
    4. Distribution Services
    A. Commission agents’ services
    6121Wholesale trade services on a fee or contract basis, of agricultural raw materials and live animals271Other trade-related services
    6122Wholesale trade services on a fee or contract basis, of food, beverages and tobacco271Other trade-related services
    6123Wholesale trade services on a fee or contract basis, of textiles, clothing and footwear271Other trade-related services
    6124Wholesale trade services on a fee or contract basis, of household appliances, articles and equipment271Other trade-related services
    6125Wholesale trade services on a fee or contract basis, of miscellaneous consumer goods271Other trade-related services
    6126Wholesale trade services on a fee or contract basis, of construction materials and hardware271Other trade-related services
    6127Wholesale trade services on a fee or contract basis, of chemical and pharmaceutical products271Other trade-related services
    61282Wholesale trade services on a fee or contract basis, of other transport equipment, except bicycles271Other trade-related services
    61283Wholesale trade services on a fee or contract basis, of office machinery and equipment including office furniture271Other trade-related services
    61284Wholesale trade services on a fee or contract basis, of computers and packaged software271Other trade-related services
    61285Wholesale trade services on a fee or contract basis, of agricultural, lawn and garden machinery and equipment including tractors271Other trade-related services
    61286Wholesale trade services on a fee or contract basis, of mining, construction and civil engineering machinery and equipment271Other trade-related services
    61287Wholesale trade services on a fee or contract basis, of other industry specific machinery and equipment and related operating supplies271Other trade-related services
    61289 *Wholesale trade services on a fee or contract basis, of other machinery and equipment n.e.c.271Other trade-related services
    6129Wholesale trade services on a fee or contract basis, of other products271Other trade-related services
    B. Wholesale trade services
    6111Wholesale trade services, except on a fee or contract basis, of agricultural raw materials and live animalsN/A
    N/A270Merchanting
    C. Retailing services
    61181Wholesale trade services, except on a fee or contract basis, of motor vehicles, motorcycles, snowmobiles and related parts and accessoriesN/A
    61281Wholesale trade services on a fee or contract basis, of motor vehicles, motorcycles, snowmobiles and related parts and accessories271Other trade-related services
    621 *Non-specialized store retail trade servicesN/A
    622 *Specialized store retail trade servicesN/A
    623 *Mail order retail trade servicesN/A
    624 *Other non-store retail trade servicesN/A
    625 *Retail trade services on a fee or contract basisN/A
    N/A270Merchanting
    D. Franchising
    51290 *Other non-financial intangible assets266Royalties and license fees
    E. Other
    N/AN/A
    5. Educational Services
    A. Primary education services
    92110Preschool education services895Education services
    92190Other primary education services895Education services
    B. Secondary education services
    92210General secondary education services895Education services
    92220Higher secondary education services695Education services
    92230Technical and vocational secondary education services895Education services
    C. Higher education services
    92310Post-secondary technical and vocational education services895Education services
    92390University and other higher education services895Education services
    D. Adult education
    92900 *Other education and training services895Education services
    E. Other education services
    92900 *Other education and training services895Education services
    6. Environmental Services
    A. Sewage services
    94110Sewage treatment services282Waste treatment and depollution
    94120Tank emptying and cleaning services282Waste treatment and depollution
    B. Refuse disposal services
    94211Non-hazardous waste collection services282Waste treatment and depollution
    94212Non-hazardous waste treatment and disposal services282Waste treatment and depollution
    94221Hazardous waste collection services282Waste treatment and depollution
    94222Hazardous waste treatment and disposal services282Waste treatment and depollution
    C. Sanitation and similar services
    94310Sweeping and snow removal services282Waste treatment and depollution
    94390Other sanitation services282Waste treatment and depollution
    D. Other
    94900Other environmental protection services n.e.c.282Waste treatment and depollution
    7. Financial services
    A. All insurance and Insurance-related services
    a. Life, accident and health insurance services71311Life insurance and individual pension services254Life insurance and pension funding
    71312Group pension services254Life insurance and pension funding
    71410Life reinsurance services257Reinsurance
    b. Non-life insurance services71320Accident and health insurance services256Other direct insurance
    71331Motor vehicle insurance services256Other direct insurance
    71332Marine, aviation, and other transport insurance services256Other direct insurance
    71333Freight insurance services255Freight insurance
    71334Other property insurance services256Other direct insurance
    71335General liability insurance services256Other direct insurance
    71339 *Other non-life insurance services256Other direct insurance
    71420Accident and health reinsurance services257Reinsurance
    71430 *Other non-life reinsurance services257Reinsurance
    c. Reinsurance and retrocession71336Credit and surety insurance services256Other direct insurance
    71339 *Other non-life insurance services256Other direct insurance
    71430 *Other non-life reinsurance services257Reinsurance
    d. Services auxiliary to insurance (including broking and agency services)71610Insurance brokerage and agency services258Insurance services, auxiliary services
    71620Insurance claims adjustment services258Insurance services, auxiliary services
    71630Actuarial services258Insurance services, auxiliary services
    71690Other services auxiliary to insurance and pensions258Insurance services, auxiliary services
    B. Banking and other financial services
    a. Acceptance of deposits and other repayable funds from the public71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    71559 *Other services auxiliary to financial intermediation n.e.c.260Financial services
    b. Lending of all types, incl., inter alia, consumer credit, mortgage credit, factoring and financing of commercial transaction71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    c. Financial leasing71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    d. All payment and money transmission services71553 *Financial transactions processing and clearinghouse services260Financial services
    e. Guarantees and commitments71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    71511 *Mergers and acquisition services260Financial services
    71512 *Corporate finance and venture capital services260Financial services
    71519 *Other services related to investment banking260Financial services
    f. Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:71521 *Securities brokerage services260Financial services
    - money market instruments (cheques, bills, certificate of deposits, etc.),
    - foreign exchange,
    - derivative products incl., but not limited to, futures and options,
    - exchange rate and interest rate instruments, including products such as swaps, forward rate agreements, etc.,
    - transferable securities,
    - other negotiable instruments and financial assets, incl. bullion
    71522 *Commodity brokerage services260Financial services
    71552 *Foreign exchange services260Financial services
    71553 *Financial transactions processing and clearinghouse services260Financial services
    g. Participation in issues of all kinds of securities, incl. underwriting and placement as agents (whether publicly or privately) and provision of service related to such issues71521 *Securities brokerage services260Financial services
    71522 *Commodity brokerage services260Financial services
    71523Processing and clearing services of securities transactions260Financial services
    71531 *Portfolio management services254Life insurance and pension funding
    256Other direct insurance
    260Financial services
    h. Money broking71553 *Financial transactions processing and clearinghouse services260Financial services
    i. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    71200Investment banking services260Financial services
    71511 *Mergers and acquisition services260Financial services
    71512 *Corporate finance and venture capital services260Financial services
    71519 *Other services related to investment banking260Financial services
    71531 *Portfolio management services254Life insurance and pension funding
    256Other direct insurance
    260Financial services
    71532Trust services260Financial services
    j. Settlement and clearing services for financial assets, incl. securities, derivative products and other negotiable instruments71553 *Financial transactions processing and clearinghouse services260Financial services
    k. Advisory and other auxiliary financial services on all the activities in article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy71100 *Financial intermediation services, except investment banking, insurance services and pension services260Financial services
    71533 *Custody services260Financial services
    71541 *Financial market operational services260Financial services
    71542 *Financial market regulatory services260Financial services
    71549 *Other financial market administration services260Financial services
    71551Financial consultancy services260Financial services
    71552 *Foreign exchange services260Financial services
    71553 *Financial transactions processing and clearinghouse services260Financial services
    71559 *Other services auxiliary to financial intermediation n.e.c.260Financial services
    85400 *Packaging services260Financial services
    I. Provision and transfer of financial information, and financial data processing and related software by providers of other financial services71533 *Custody services260Financial services
    71541 *Financial market operational services260Financial services
    71542 *Financial market regulatory services260Financial services
    C. Other
    N/AN/A
    8. Health related and social services
    A. Hospital services
    93110Hospital services896Health services
    B. Other human health services
    93192Ambulance services896Health services
    93193Residential health facilities services other than hospital services896Health services
    93199Other human health services n.e.c.896Health services
    C. Social services
    93311Welfare services delivered through residential institutions to elderly persons and persons with disabilities897Other personal, cultural, and recreational services
    93319Other social services with accommodation897Other personal, cultural, and recreational services
    93321Child day-care services897Other personal, cultural, and recreational services
    93322Guidance and counselling services n.e.c. related to children897Other personal, cultural, and recreational services
    93323Welfare services without accommodation897Other personal, cultural, and recreational services
    93324Vocational rehabilitation services897Other personal, cultural, and recreational services
    93329Other social services without accommodation897Other personal, cultural, and recreational services
    D. Other
    N/AN/A
    9. Tourism and travel related services
    A. Hotels and restaurants (Incl. catering)
    63110Hotel and motel lodging services957Expenditure on accommodation and restaurant services
    63191Holiday centre and holiday home services957Expenditure on accommodation and restaurant services
    63192Letting services of furnished accommodation957Expenditure on accommodation and restaurant services
    63193Youth hostel services957Expenditure on accommodation and restaurant services
    63194Children’s training and holiday camp services957Expenditure on accommodation and restaurant services
    63195Camping and caravanning site services957Expenditure on accommodation and restaurant services
    63199Other lodging services n.e.c.957Expenditure on accommodation and restaurant services
    63210Meal serving services with full restaurant services957Expenditure on accommodation and restaurant services
    63220Meal serving services in self-service facilities957Expenditure on accommodation and restaurant services
    63230Caterer services, providing meals to outside897Other personal, cultural, and recreational services
    63290Other food serving services897Other personal, cultural, and recreational services
    957Expenditure on accommodation and restaurant services
    63300Beverage serving services for consumption on the premises957Expenditure on accommodation and restaurant services
    B. Travel agencies and tour operators services
    67811Travel agency services284Other business services
    67812Tour operator services284Other business services
    67813Tourist Information services284Other business services
    C. Tourist guides services
    67820Tourist guide services284Other business services
    D. Other
    N/AN/A
    10. Recreational, Cultural and Sporting Services
    A. Entertainment Services (Incl. theatre, live bands and circus services)
    96210Performing arts event promotion and organization services897Other personal, cultural, and recreational services
    96220Performing arts event production and presentation services897Other personal, cultural, and recreational services
    96230Performing arts facility operation services897Other personal, cultural, and recreational services
    96290Other performing arts and live entertainment services897Other personal, cultural, and recreational services
    96310Services of performing artists288Audio-visual and related services
    897Other personal, cultural, and recreational services
    96320Services of authors, composers, sculptors and other artists, except performing artists288Audio-visual and related services
    897Other personal, cultural, and recreational services
    96620 *Support services related to sports and recreation897Other personal, cultural, and recreational services
    96910Amusement park and similar attraction services897Other personal, cultural, and recreational services
    B. News Agency Services
    84410News agency services to newspapers and periodicals889News agency services
    84420News agency services to audiovisual media889News agency services
    C. Libraries, Archives, Museums and Other Cultural Services
    84510Library services897Other personal, cultural, and recreational services
    84520Archive services897Other personal, cultural, and recreational services
    96411Museum services except for historical sites and buildings897Other personal, cultural, and recreational services
    96412Preservation services of historical sites and buildings897Other personal, cultural, and recreational services
    96421Botanical and zoological garden services897Other personal, cultural, and recreational services
    96422Nature reserve services including wildlife preservation services897Other personal, cultural, and recreational services
    D. Sporting and other recreational services
    85990 *Other support services n.e.c.284Other business services
    96510Sports and recreational sports event promotion and organization services897Other personal, cultural, and recreational services
    96520Sports and recreational sports facility operation services897Other personal, cultural, and recreational services
    96590Other sports and recreational sports services897Other personal, cultural, and recreational services
    96610Services of athletes897Other personal, cultural, and recreational services
    96620 *Support services related to sports and recreation897Other personal, cultural, and recreational services
    96920Gambling and betting services897Other personal, cultural, and recreational services
    96930Coin-operated amusement machine services897Other personal, cultural, and recreational services
    96990Other recreation and amusement services n.e.c.897Other personal, cultural, and recreational services
    E. Other
    N/AN/A
    11. Transport Services
    A. Maritime Transport Services
    a. Passenger transportation65111Coastal and transoceanic water transport services of passengers by ferries207Sea transport, passenger
    65119Other coastal and transoceanic water transport services of passengers207Sea transport, passenger
    b. Freight transportation65121Coastal and transoceanic water transport services of refrigerated freight by refrigerator vessels208Sea transport, freight
    65122Coastal and transoceanic water transport services of bulk liquid freight by tankers208Sea transport, freight
    65123Coastal and transoceanic water transport services of containerized freight by container ships208Sea transport, freight
    65129Other coastal and transoceanic water transport services of other freight208Sea transport, freight
    c. Rental of vessels with crew65130Rental services of vessels for coastal and transoceanic water transport with operator207Sea transport, passenger
    208Sea transport, freight
    d. Maintenance and repair of vessels87149 *Maintenance and repair services of other transport equipment209Sea transport, other
    232Other supporting and auxiliary transport services
    e. Pushing and towing services65140Towing and pushing services on coastal and transoceanic waters209Sea transport, other
    f. Supporting services for maritime transport67300 *Navigational aid services232Other supporting and auxiliary transport services
    67610 *Port and waterway operation services (excl. cargo handling)209Sea transport, other
    67620 *Pilotage and berthing services209Sea transport, other
    67630 *Vessel salvage and refloating services209Sea transport, other
    67690 *Other supporting services for water transport209Sea transport, other
    85310 *Disinfecting and exterminating services284Other business services
    B. Internal Waterways Transport
    a. Passenger transportation65211Inland water transport services of passengers by ferries228Inland waterway transport, passenger
    65219Other inland water transport services of passengers228Inland waterway transport, passenger
    b. Freight transportation65221Inland water transport services of freight by refrigerator vessels229Inland waterway transport, freight
    65222Inland water transport services of freight by tankers229Inland waterway transport, freight
    65229Other inland water transport services of freight229Inland waterway transport, freight
    c. Rental of vessels with crew65230Rental services of inland water vessels with operator228Inland waterway transport, passenger
    229Inland waterway transport, freight
    d. Maintenance and repair of vessels87149 *Maintenance and repair services of other transport equipment232Other supporting and auxiliary transport services
    e. Pushing and towing services65240Towing and pushing services on inland waters230Inland waterway transport, other
    f. Supporting services for internal waterway transport67300 *Navigational aid services232Other supporting and auxiliary transport services
    67610 *Port and waterway operation services (excl. cargo handling)230Inland waterway transport, other
    67620 *Pilotage and berthing services230Inland waterway transport, other
    67630 *Vessel salvage and refloating services230Inland waterway transport, other
    67690 *Other supporting services for water transport230Inland waterway transport, other
    C. Air Transport Services
    a. Passenger transportation66110Scheduled air transport services of passengers211Air transport, passenger
    66120Non-scheduled air transport services of passengers211Air transport, passenger
    b. Freight transportation66210Air transport services of letters and parcels212Air transport, freight
    66290Air transport services of other freight212Air transport, freight
    c. Rental of aircraft with crew66400Rental services of aircraft with operator211Air transport, passenger
    212Air transport, freight
    d. Maintenance and repair of aircraft87149 *Maintenance and repair services of other transport equipment213Air transport, other
    232Other supporting and auxiliary transport services
    e. Supporting services for air transport67710Airport operation services (excl. cargo handling)213Air transport, other
    67720Air traffic control services213Air transport, other
    67790Other supporting services for air or space transport213Air transport, other
    85310 *Disinfecting and exterminating services284Other business services
    D. Space Transport
    66300Transport services via space218Space transport
    E. Rail Transport Services
    a. Passenger transportation64111Interurban railway transport services of passengers220Rail transport, passenger
    64112Urban and suburban railway transport services of passengers220Rail transport, passenger
    b. Freight transportation64121Railway transport services of freight by refrigerator cars221Rail transport, freight
    64122Railway transport services of freight by tanker cars221Rail transport, freight
    64123Railway transport services of containerized freight by flat cars221Rail transport, freight
    64124Railway transport services of letters and parcels221Rail transport, freight
    64129Other railway transport services of freight221Rail transport, freight
    c. Pushing and towing services64130Railway pushing or towing services222Rail transport, other
    d. Maintenance and repair of rail transport equipment87149 *Maintenance and repair services of other transport equipment222Rail transport, other
    232Other supporting and auxiliary transport services
    e. Supporting services for rail transport67400Supporting services for railway transport222Rail transport, other
    F. Road Transport Services
    a. Passenger transportation64211Urban and suburban scheduled road transport services of passengers224Road transport, passenger
    64212Urban and suburban special purpose scheduled road transport services of passengers224Road transport, passenger
    64213interurban scheduled road transport services of passengers224Road transport, passenger
    64214Interurban special purpose scheduled road transport services of passengers224Road transport, passenger
    64219Other scheduled road transport services of passengers n.e.c.224Road transport, passenger
    64221Taxi services224Road transport, passenger
    64222Rental services of passenger cars with operator224Road transport, passenger
    64223Rental services of buses and coaches with operator224Road transport, passenger
    64224Road transport services of passengers by man- or animal-drawn vehicles224Road transport, passenger
    64229Other non-scheduled road transport services of passengers n.e.c.224Road transport, passenger
    b. Freight transportation64231Road transport services of freight by refrigerator vehicles225Road transport, freight
    64232Road transport services of freight by tank trucks or semi-trailers225Road transport, freight
    64233Road transport services of containerized freight by trucks equipped with a container chassis225Road transport, freight
    64234Road transport services of freight by man- or animal-drawn vehicles225Road transport, freight
    64235Moving services of household and office furniture and other goods225Road transport, freight
    64236Road transport services of letters and parcels225Road transport, freight
    64239Other road transport services of freight225Road transport, freight
    c. Rental of commercial vehicles with operator64250Rental services of trucks with operator224Road transport, passenger
    225Road transport, freight
    d. Maintenance and repair of road transport equipment87141Maintenance and repair services of motor vehicles226Road transport, other
    87143Maintenance and repair services of trailers, semi-trailers and other motor vehicles n.e.c.226Road transport, other
    e. Supporting services for road transport services67510Bus station services226Road transport, other
    67520Highway, bridge and tunnel operation services226Road transport, other
    67530Parking lot services226Road transport, other
    67590Other supporting services for road transport226Road transport, other
    G. Pipeline Transport
    a. Transportation of fuels64310Transport services via pipeline of petroleum and natural gas231Pipeline transport and electricity transmission
    b. Transportation of other goods64390Transport services via pipeline of other goods231Pipeline transport and electricity transmission
    H. Services auxiliary to all modes of transport
    a. Cargo-handling services67110Container handling services232Other supporting and auxiliary transport services
    67190Other cargo handling services232Other supporting and auxiliary transport services
    b. Storage and warehouse services67210Refrigerated storage services232Other supporting and auxiliary transport services
    67220Bulk liquid or gas storage services232Other supporting and auxiliary transport services
    67290Other storage or warehousing services232Other supporting and auxiliary transport services
    c. Freight transport agency services67910 *Freight transport agency services and other auxiliary freight transport services232Other supporting and auxiliary transport services
    d. Other67910 *Freight transport agency services and other auxiliary freight transport services232Other supporting and auxiliary transport services
    67990Other supporting transport services n.e.c.232Other supporting and auxiliary transport services
    I. Other transport services
    N/AN/A
    12. Other services not included elsewhere
    95110Services furnished by business and employers organizations897Other personal, cultural, and recreational services
    95120Services furnished by professional organizations897Other personal, cultural, and recreational services
    95200Services furnished by trade unions897Other personal, cultural, and recreational services
    95910Religious services897Other personal, cultural, and recreational services
    95920Services furnished by political organizations897Other personal, cultural, and recreational services
    95991Civic betterment and community facility support services897Other personal, cultural, and recreational services
    95992Special group advocacy services897Other personal, cultural, and recreational services
    95993Services provided by youth associations897Other personal, cultural, and recreational services
    95999Other services provided by membership organizations n.e.c.897Other personal, cultural, and recreational services
    97110Coin-operated laundry services897Other personal, cultural, and recreational services
    97120Dry cleaning services (including fur product cleaning services)897Other personal, cultural, and recreational services
    97130Other textile cleaning services897Other personal, cultural, and recreational services
    97140Pressing services897Other personal, cultural, and recreational services
    97150Dyeing and colouring services897Other personal, cultural, and recreational services
    97210Hairdressing and barbers’ services897Other personal, cultural, and recreational services
    97220Cosmetic treatment, manicuring and pedicuring services897Other personal, cultural, and recreational services
    97230Physical well-being services897Other personal, cultural, and recreational services
    97290Other beauty treatment services n.e.c.897Other personal, cultural, and recreational services
    97310Cemeteries and cremation services897Other personal, cultural, and recreational services
    97320Undertaking services897Other personal, cultural, and recreational services
    97910Escort services897Other personal, cultural, and recreational services
    97990Other miscellaneous services n.e.c.897Other personal, cultural, and recreational services
    98000Domestic services897Other personal, cultural, and recreational services
    99000Services provided by extraterritorial organizations and bodies292Embassies and consulates
    293Military units and agencies

    Notes

    The United Nations Statistics Division maintains a correspondence table between EBOPS, GNS/W/120, the Provisional CPC and CPC, Version 1.0, available at http://unstats.un.org/unsd/class; these correspondences may be useful for statistical monitoring of trade in services agreements.

    EBOPS component 236 travel (and its constituent parts) cannot be fully described in terms of CPC, Version 1.0 since travellers may consume a wide range of goods and services, as discussed in chapter 3 of the Manual; however, the memorandum item 957 expenditure on accommodation and food and beverage serving services is described in terms of CPC in this correspondence.

    See chapter 3 of the Manual for a complete definition of construction services. If construction services is compiled following the recommendations in the present Manual, goods and services purchased by enterprises in the economy in which the construction services are provided are included in EBOPS components 250, construction abroad, and 251, construction in the reporting economy. However, if the alternative of compiling according to BPM5 principles is followed, these goods and services are included in EBOPS component 284, other business services.

    Excluded from this EBOPS component are financial intermediation services indirectly measured that may be imputed or derived from the differences between reference interest rates and rates actually applied to loans, debt securities or deposits.

    Subscription sales of newspapers and periodicals (not described in terms of CPC, Version 1.0) are included in the EBOPS component other information provision services.

    The EBOPS component royalties and license fees comprises payments for the right to use various non-financial, intangible assets. The original published CPC, Version 1.0 includes both the asset and the related payments for the right to use in a single category, division 51. In January 2000, a new group 733 was introduced into CPC to cover these payments for use, while the assets themselves remain in division 51. Payments for the right to use patents are covered in subclass 73310, payments for the use of trademarks in 73320, payments related to franchising activities (except for the purchase/sale of a franchise license) in 73330, payments for the use of copyrights in 73340 and payments for other intangible assets in 73390. The planned revision of CPC in 2002 will maintain a similar separation.

    The breakdown of the EBOPS component royalties and license fees into franchises and similar rights (code 891) and other royalties and license fees (code 892) cannot be described in terms of the original CPC, Version 1.0, where franchising payments were included indistinguishably in subclass 51290. Since January 2000, payments related to franchising activities have been separately identified in CPC subclass 73330.

    Merchanting is discussed in chapter 3 of the Manual; it cannot be meaningfully described in terms of CPC, Version 1.0.

    Services related to travel and tourism may also be used by travellers and thus also included as part of EBOPS component 236, travel, which is not described in terms of CPC, Version 1.0. For these particular services, it is possible but unlikely to be common that such services might be provided by residents of one economy to residents of another economy who are not travellers.

    The CPC subclass does not completely describe EBOPS component 285; see chapter 3 of the Manual for further details.

    For these three subcomponents of EBOPS, the CPC subclasses identified here are those that relate only or mostly to government activity; goods and other services may also be included in this EBOPS component; see chapter 3 of the Manual for more information; many of these services are unlikely to be transacted between residents and non-residents.

    In general, the travel component of the EBOPS classification cannot be fully described in terms of CPC, Version 1.0. However, the memorandum item 957, expenditure on accommodation and food and beverage serving services, can be so described. CPC items included here may also be included elsewhere in the correspond

    Annex IV. ICFA-EBOPS Correspondence Tables

    Correspondence between ISIC Categories for Foreign Affiliates (ICFA) and Extended Balance of Payments Services Classification (EBOPS)

    1. Correspondences between classifications of industry and classifications of products are by their nature approximate. This is because each product (whether a good or a service) is not necessarily produced by only one industry. As noted in the System of National Accounts 1993, paragraph 5.4, “The same goods or services may be produced using different methods of production so that there can be no one-to-one correspondence between activities and the goods or services they produce. Certain types of goods may be produced from quite different industries; for example, sugar may be produced from sugar cane or from sugar beet, or electricity from coal, oil or nuclear power stations or from hydroelectric plants. Many production processes also produce joint products, such as meat and hides, whose uses are quite different”,

    2. In tables A.IV.1 and A.IV.2 below, aggregated categories of ISIC, Rev.3 (ICFA) are aligned with EBOPS categories. There is no intention of establishing a one-to-one correspondence between ISIC and EBOPS. This is considered neither practical nor desirable since it might lead to an inadequate description of EBOPS categories, especially at the higher levels, because such a one-to-one correspondence might overlook important areas of secondary production by industries. The extent to which data on resident/non-resident trade classified according to EBOPS can be corresponded with data on FATS variables, classified according to aggregated categories of ISIC, Rev.3, is inherently limited. Nonetheless, a correspondence between the two bases of classification may be useful for some purposes, mainly involving activities that tend to be carried out only by firms that are specialized in the activity and tend not to have significant secondary activities.

    3. It should be noted that except for specific activity and product breakdowns suggested in the text of chapter IV of the Manual, most of the recommendations in the Manual are as applicable to goods as to services, and might be considered in developing a generalized framework for statistics on affiliate operations. Since foreign affiliates of trade in services may produce both goods and services and in order to maintain harmonization with other international frameworks, such as the 1993 SNA and BPM5, agreement has been maintained in the correspondences of tables A.IV.1 and A.IV.2 (ICFA and EBOPS) with the published correspondences between ISIC, Rev.3 (activities) and CPC, Version 1.0 (goods and services).

    4. Table A.IV.1 presents the correspondence 1CFA/EBOPS and Table A.IV.2 presents the correspondence EBOPS/ICFA, which shows approximate links between some EBOPS components and economic activities and will allow comparisons between EBOPS and FATS statistics.

    5. Analysts are advised to use these correspondences and any resulting comparisons with appropriate caution.

    Table A.IV.1.Correspondence between ICFA and EBOPS
    ICFAa

    codes
    ISIC codesICFA / ISIC labelsEBOPS codesEBOPS labels
    1.01,02,05AGRICULTURE, HUNTING, FORESTRY AND FISHING
    1.1.01AGRICULTURE, HUNTING AND RELATED SERVICE ACTIVITIES
    011Growing of crops; market gardening; horticulture
    012Farming of animals
    013Growing of crops combined with farming animals
    014Agricultural and animal husbandry service activities, except veterinary activities283 *Agricultural, mining and other on-site processing services
    015Hunting, trapping and game propagation including related service activities283 *Agricultural, mining and other on-site processing services
    1.2.02FORESTRY, LOGGING AND RELATED SERVICE ACTIVITIES283 *Agricultural, mining and other on-site processing services (only for forestry, logging related service activities)
    1.3.05FISHING, OPERATION OF FISH HATCHERIES AND FISH FARMS; SERVICES ACTIVITIES INCIDENTAL TO FISHING283 *Agricultural, mining and other on-site processing services (only for service activities incidental to fishing)
    2.10, 11, 12, 13, 14MINING AND QUARRYING
    112of which: Services activities incidental to oil and gas extraction excluding surveying283 *Agricultural, mining and other on-site processing services
    3.15 to 37MANUFACTURING
    4.40, 41ELECTRICITY, GAS AND WATER SUPPLY
    5.45CONSTRUCTION249Construction services
    6.50, 51, 52TRADE AND REPAIR
    6.1.50SALE, MAINTENANCE AND REPAIR OF MOTOR VEHICLES AND MOTORCYCLES; RETAIL SALE OF AUTOMOTIVE FUEL269 *Merchanting and other trade-related services (only for sale and retail sale)

    Remarks;

    The EBOPS code excludes maintenance and repair (ISIC 502 and part of 504), For maintenance of ships, aircrafts and trains in ports, airports and stations: EBOPS code 217 other supporting and auxiliary transport services For repair: 160, repairs on goods
    6.2.51WHOLESALE TRADE AND COMMISSION TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES269 *Merchanting and other trade-related services
    6.3.52RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES; REPAIR OF PERSONAL AND HOUSEHOLD GOODS269 *Merchanting and other trade-related services

    Remarks:

    The EBOPS code excludes repair on goods, which is covered by EBOPS code 160, repairs an goods.
    7.55HOTELS AND RESTAURANTS236 *Travel
    8.60, 61, 62, 63, 64TRANSPORT, STORAGE AND COMMUNICATIONS
    8.1.60, 61, 62, 63TRANSPORT AND STORAGE
    8.1.1.60Land transport; transport via pipelines205 *Transportation
    8.1.1.1.601Transport via railways220

    221
    Rail transport - passenger

    Rail transport - freight
    8.1.1.2.602Other land transport224

    225
    Road transport - passenger Road transport - freight
    8.1.1.3.603Transport via pipelines231Pipeline transport and electricity transmission
    8.1.2.61Water transport205 *Transportation
    8.1.2.1.611Sea and coastal water transport207

    208
    Sea transport - passenger

    Sea transport - freight
    8.1.2.2.612Inland water transport228

    229
    Inland waterway transport - passenger

    Inland waterway transport - freight
    8.1.3.62Air transport205 *Transportation
    8.1.3.1.621Scheduled air transport211

    212
    Air transport - passenger

    Air transport - freight
    8.1.3.2.622Non scheduled air transport211

    212

    218
    Air transport - passenger

    Air transport - freight

    Space transport
    8.1.4.63Supporting and auxiliary transport activities, activities of travel agencies
    8.1.4.1.6301Cargo handling205 *Transportation
    6302Storage and warehousingoror
    6303Other supporting transport activities209Sea transport - other
    6309Activities of other transport agencies213Air transport - other
    222Rail transport - other
    226Road transport - other
    230Inland waterway transport - other
    232Other supporting and auxiliary transport services
    oror
    209Sea transport - other
    213Air transport - other
    217Other transport - other
    8.1.4.2.6304Activities of travel agencies and tour operators; tourist assistance activities n.e.c.236 *Travel
    8.2.64POST AND TELECOMMUNICATIONS245Communications services
    8.2.1.641Post and courier activities246Postal and courier services
    8.2.2.642Telecommunications247Telecommunication services
    9.65, 66, 67FINANCIAL INTERMEDIATION
    9.1.65FINANCIAL INTERMEDIATION, EXCEPT INSURANCE AND PENSION FUNDING260 *Financial services
    9.2.66INSURANCE AND PENSION FUNDING, EXCEPT COMPULSORY SOCIAL SECURITY253 *

    -

    257
    Insurance services
    9.2.1.6601Life insurance254 *Life insurance and pension funding
    9.2.2.6602Pension funds254 *Life insurance and pension funding
    9.2.3.6603Non-life insurance255

    256

    257
    Freight insurance

    Other direct insurance

    Reinsurance
    9.3.67ACTIVITIES AUXILIARY TO FINANCIAL INTERMEDIATION
    9.3.1.671Activities auxiliary to financial intermediation, except insurance and pension funding260 *Financial services
    9.3.2.672Activities auxiliary to insurance and pension funding253 *

    or

    258
    Insurance services

    or

    Auxiliary (insurance) services
    10.70REAL ESTATE ACTIVITIES284 *Miscellaneous business, professional and technical services - other business services
    11.71RENTING OF MACHINERY AND EQUIPMENT WITHOUT OPERATOR AND OF PERSONAL AND HOUSEHOLD GOODS272Operational leasing services
    12.72COMPUTER AND RELATED ACTIVITIES263Computer services
    13.73RESEARCH AND DEVELOPMENT279Research and development
    14.74OTHER BUSINESS ACTIVITIES
    14.1.741Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinion polling; business and management consultancy; holdings
    14.1.1.7411Legal activities275Legal services
    14.1.2.7412Accounting, book-keeping and auditing activities; tax consultancy276Accounting, auditing, bookkeeping and tax consulting services
    14.1.3.7413Market research and public opinion polling278 *Advertising, market research and public opinion polling
    14.1.4.7414Business and management consultancy activities277Business and management consulting and public relations services
    14.2.742Architectural and engineering activities and related technical consultancy280Architectural, engineering and other technical services
    14.3.743Advertising278 *Advertising, market research and public opinion polling
    14.4.749Business activities n.e.c.284 *Miscellaneous business, professional and technical services - other business services
    15.80EDUCATION289 *Other personal, cultural and recreational services
    16.85HEALTH AND SOCIAL WORK289 *Other personal, cultural and recreational services
    17.90SEWAGE AND REFUSE DISPOSAL, SANITATION AND SIMILAR ACTIVITIES284*

    282
    Miscellaneous business, professional and technical services - other business services (for sewage and refusal disposal)

    Waste treatment and depollution (for sanitation and similar activities)
    18.91ACTIVITIES OF MEMBERSHIP ORGANIZATIONS N.E.C.289 *Other personal, cultural and recreational services
    19.92RECREATIONAL, CULTURAL AND SPORTING ACTIVITIES
    19.1.921Motion picture, radio, television and other entertainment activities
    19.1.1.9211

    9212
    Motion picture and video production and distribution

    Motion picture projection
    288 *Audiovisual and related services
    19.1.2.9213Radio and television activities288 *Audiovisual and related services
    19.1.3.9214 9219Dramatic arts, music and other arts activities Other entertainment activities n.e.c.289 *Other personal, cultural and recreational services
    19.2.922News agency activities264Information services
    19.3.923Library and archives, museums and other cultural activities289 *Other personal, cultural and recreational services
    19.4.924Sporting and other recreational activities289 *Other persona], cultural and recreational services
    20.93OTHER SERVICE ACTIVITIES289 *Other personal, cultural and recreational services
    Note: The following ISIC categories have been excluded from ICFA since they are not relevant for foreign direct investment or for FATS: (a) public administration and defence; compulsory social security (ISIC division 75); (b) private households with employed persons (division 95); and (c) extraterritorial organizations and bodies (division 99). Otherwise, all ISIC categories are included.An asterisk (*) indicates that more than one economic activity corresponds to that EBOPS code.
    Table A.IV.2.Correspondence between EBOPS and ICFA
    EBOPS codesEBOPS labelsICFAb codesISIC codesICFA/ISIC labels
    205 *Transportation8.1.1.60Land transport; transport via pipelines
    205 *Transportation8.1.2.61Water transport
    205 *Transportation8.1.3.62Air transport
    205 *Transportation8.1.4.1.6301Cargo handling
    oror6302Storage and warehousing
    209Sea transport - other6303Other supporting transport activities
    213Air transport - other6309Activities of other transport agencies
    222Rail transport - other
    226Road transport - other
    230Inland waterway transport - other
    232Other supporting and auxiliary transport services
    oror
    209Sea transport - other
    213Air transport - other
    217Other transport - other
    207Sea transport - passenger8.1.2.1.611Sea and coastal water transport
    208Sea transport - freight
    211Air transport - passenger8.1.3.1.621Scheduled air transport
    212Air transport - freight
    211Air transport - passenger8.1.3.2.622Non scheduled air transport
    212Air transport - freight
    218Space transport
    220Rail transport - passenger8.1.1.1.601Transport via railways
    221Rail transport - freight
    224Passenger on road transport8.1.1.2.602Other land transport
    225Freight on road transport
    228Inland waterway transport -passenger8.1.2.2.612Inland water transport
    229Inland waterway transport - freight
    231Pipeline transport8.1.1.3.603Transport via pipelines
    236 *Travel7.55HOTELS AND RESTAURANTS
    236 *Travel8.1.4.2.6304Activities of travel agencies and tour operators; tourist assistance activities n.e.c.
    245Communications services8.2.64POST AND TELECOMMUNICATIONS
    246Postal and courier services8.2.1.641Post and courier activities
    247Telecommunication services8.2.2.642Telecommunications
    249Construction services5.45CONSTRUCTION
    253 *Insurance services9.2.66INSURANCE AND PENSION FUNDING, EXCEPT COMPULSORY SOCIAL SECURITY
    253 *Insurance services9.3.2.672Activities auxiliary to insurance and pension funding
    oror
    258Auxiliary (insurance) services
    254 *Life insurance and pension funding9.2.1.6601Life insurance
    254 *Life insurance and pension funding9.2.2.6602Pension funds
    255Freight insurance Other direct insurance Reinsurance9,2.3.6603Non-life insurance
    256
    257
    260 *Financial services9.1.65FINANCIAL INTERMEDIATION, EXCEPT INSURANCE AND PENSION FUNDING
    260 *Financial services9.3.1.671Activities auxiliary to financial intermediation, except insurance and pension funding
    263Computer services12.72COMPUTER AND RELATED ACTIVITIES
    264Information services19.2.922News agency activities
    269 *Merchanting and other trade-related services (only for sale and retail sale of ISIC 50)6.150SALE, MAINTENANCE AND REPAIR OF MOTOR VEHICLES AND MOTORCYCLES; RETAIL SALE OF AUTOMOTIVE FUEL
    Remarks:

    The EBOPS code excludes maintenance and repair (ISIC 502 and part of 504). For maintenance of ships, aircrafts and trains in ports, airports and stations: EBOPS code 217 other supporting and auxiliary transport services For repair: 160, repairs on goods
    269 *Merchanting and other trade-related services6.2.51WHOLESALE TRADE AND COMMISSION TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES
    269 *Merchanting and other trade-related services6.3.52RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES; REPAIR OF PERSONAL AND HOUSEHOLD GOODS
    Remarks:

    The EBOPS code excludes repair on goods, which is covered by EBOPS code 160, repairs on goods.
    272Operational leasing11.71RENTING OF MACHINERY AND EQUIPMENT WITHOUT OPERATOR AND OF PERSONAL AND HOUSEHOLD GOODS
    275Legal services14.1.1.7411Legal activities
    276Accounting, auditing, book-keeping and tax consulting services14.1.2.7412Accounting, book-keeping and auditing activities; tax consultancy
    277Business and management consulting and public relations services14.1.4.7414Business and management consultancy activities
    278 *Advertising, market research and public opinion polling14.1.3.7413Market research and public opinion polling
    278 *Advertising, market research and public opinion polling14.3.743Advertising
    279Research and development13.73RESEARCH AND DEVELOPMENT
    280Architectural, engineering and other technical services14.2.742Architectural and engineering activities and related technical consultancy
    283 *Agricultural, mining and other on-site processing services014Agricultural and animal husbandry service activities, except veterinary activities
    283 *Agricultural, mining and other on-site processing services015Hunting, trapping and game propagation including related service activities
    283 *Agricultural, mining and other on-site processing services (only for forestry, logging related service activities)1.2.02FORESTRY, LOGGING AND RELATED SERVICE ACTIVITIES
    283 *Agricultural, mining and on-site processing services (only for service activities incidental to fishing)1.3.05FISHING, OPERATION OF FISH HATCHERIES AND FISH FARMS; SERVICES ACTIVITIES INCIDENTAL TO FISHING
    283 *Agricultural, mining and other on-site processing services112Service activities incidental to oil and gas extraction excluding surveying
    284Miscellaneous business, professional and technical services - other business services10.70REAL ESTATE ACTIVITIES
    284 *Miscellaneous business, professional and technical services - other business services14.4.749Business activities n.e.c.
    284 *Miscellaneous business, professional and technical services - other business services(for sewage and refusal disposal)17.90SEWAGE AND REFUSE DISPOSAL, SANITATION AND SIMILAR ACTIVITIES
    282Waste treatment and depollution (for sanitation and similar activities)
    288 *Audiovisual and related services19.1.1.9211Motion picture and video production and distribution
    9212Motion picture projection
    288 *Audiovisual and related services19.1.2.9213Radio and television activities
    289 *Other personal, cultural and recreational services15.80EDUCATION
    16.85HEALTH AND SOCIAL WORK
    18.91ACTIVITIES OF MEMBERSHIP ORGANIZATIONS N.E.C.
    19.1.3.9214 9219Dramatic arts, music and other arts activities Other entertainment activities n.e.c.
    19.3.923Library and archives, museums and other cultural activities
    19.4.924Sporting and other recreational activities
    20.93OTHER SERVICE ACTIVITIES
    An asterisk (*) indicates that more than one economic activity corresponds to that EBOPS code.

    Explanatory notes to correspondence tables A.IV.1 and A.IV.2

    The following explanatory notes attempt to clarify borderline cases in the correspondences.

    Division 01: Agriculture, hunting and related service activities

    Only the service activities are concerned with the correspondence.

    Inclusions: Sections 014 and part of 015 related to services activities.

    Exclusions: Sections 011, 012, 013 and part of 015 not related to services but considered as production of goods.

    Division 02: Forestry, logging and related service activities

    Only the service activities part is concerned with the correspondence, the other part is considered as production of goods.

    Remark: No distinction in ISIC, Rev.3 of the service activities.

    Division 05: Fishing, operation of fish hatcheries and fish farms; services activities incidental to fishing

    Only the service activities part is concerned with the correspondence, the other part is considered as production of goods.

    Remark: No distinction in ISIC, Rev.3 of the service activities.

    Divisions 10 + 11 + 12 + 13 + 14: Mining and Quarrying

    Considered as production of goods except for section 112: Services.

    • Inclusions: section 112: Services activities incidental to oil and gas extraction.

    • Exclusions: divisions 10, 11 except 112, 12, 13, 14 not related to services but considered as production of goods.

    Divisions 15 to 37: Manufacturing Considered as production of goods.

    Divisions 50: Sale, maintenance and repair of motor vehicles and motorcycles; retail sale of automotive fuel

    Only the part of sale and retail sale is registered in EBOPS as “269: Merchanting and other trade-related services”.

    For the other part “maintenance and repairs”:

    • “Section 502: the maintenance of ships, aircrafts and trains in ports, airports and stations” is registered in EBOPS as “217: Other supporting and auxiliary transport services”.

    • Part of “section 504: Repairs” are not considered as services and are registered in EBOPS as “160: repairs on goods”.

    Division 52: Retail trade, except of motor vehicles and motorcycles; repair of personal and household goods

    Section “526: the repair of personal and household goods” is registered in EBOPS as “160: repairs on goods”.

    Divisions 60-63 (60: Land transport; transport via pipelines; 61: Water transport; 62: Air transport; 63: Supporting and auxiliary transport activities; activities of travel agencies)

    These divisions correspond to the aggregate “205: Transportation”. The sections or sub-sections of these divisions have been detailed to cover the most disaggregated items of transport services.

    Division 62; Air transport

    Section 622: Non-scheduled air transport. There is no distinction in ISIC, Rev.3 between air transport (EBOPS: 210) and space transport (EBOPS: 218).

    Division 63: Supporting and auxiliary transport activities; activities of travel agencies

    These divisions correspond to the aggregate “205: Transportation”. The sections or subsections of these divisions have been detailed to cover the most disaggregated items of transport services.

    Subsections 6301, 6302, 6303, 6309 correspond in EBOPS to “Supporting, auxiliary and other services” of all modes of transport (209 + 213 + 222 + 226+ 230 + 232).

    “Subsection 6304: Activities of travel agencies and tour operators; tourist assistance activities n.e.c.” corresponds in EBOPS to “236: Travel”.

    Division 75: Public administration and defence; compulsory social security

    This division is not relevant for FATS.

    Division 90: Sewage and refuse disposal, sanitation and similar activities

    Remark: No distinction exists in ISIC, Rev, 3 between “Sewage and refuse disposal” (EBOPS: “284: Miscellaneous business, professional and technical services - other”) and “Sanitation and similar activities” (EBOPS: “282: Other business services - waste treatment and depollution”).

    Division 95; Private households with employed persons

    This division is not relevant for FATS.

    Division 99: Extra-territorial organizations and bodies

    This division is not relevant for FATS.

    Other divisions:

    No major problems have been found in linking the nomenclatures.

    Notes

    See main text of the Manual, table 3.

    See main text of the Manual, table 3.

    Annex V. Extract from the General Agreement on Trade in Services

    Reproduced below are the preamble and part I of the text of the General Agreement on Trade in Services,a which defines the scope of the agreement as concerns trade in services.

    General Agreement on Trade in Services

    Members,

    Recognizing the growing importance of trade in services for the growth and development of the world economy;

    Wishing to establish a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalisation and as a means of promoting the economic growth of all trading partners and the development of developing countries;

    Desiring the early achievement of progressively higher levels of liberalisation of trade in services through successive rounds of multilateral negotiations aimed at promoting the interests of all participants on a mutually advantageous basis and at securing an overall balance of rights and obligations, while giving due respect to national policy objectives;

    Recognizing the right of Members to regulate, and to introduce new regulations, on the supply of services within their territories in order to meet national policy objectives and, given asymmetries existing with respect to the degree of development of services regulations in different countries, the particular need of developing countries to exercise this right;

    Desiring to facilitate the increasing participation of developing countries in trade in services and the expansion of their service exports including, inter alia, through the strengthening of their domestic services capacity and its efficiency and competitiveness;

    Taking particular account of the serious difficulty of the least-developed countries in view of their special economic situation and their development, trade and financial needs;

    Hereby agree as follows:

    Part I: Scope and Definition

    Article I: Scope and Definition

    1. This Agreement applies to measures by Members affecting trade in services

    2. For the purposes of this Agreement, trade in services is defined as the supply of a service:

    • from the territory of one Member into the territory of any other Member;

    • in the territory of one Member to the service consumer of any other Member;

    • by a service supplier of one Member, through commercial presence in the territory of any other Member;

    • by a service supplier of one Member, through presence of natural persons of a Member in the territory of any other Member.

    3. For the purposes of this Agreement:

    • “measures by Members” means measures taken by:

      • central, regional or local governments and authorities; and

      • non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities;

        In fulfilling its obligations and commitments under the Agreement, each Member shall take such reasonable measures as may be available to it to ensure their observance by regional and local governments and authorities and nongovernmental bodies within its territory;

    • “services” includes any service in any sector except services supplied in the exercise of governmental authority;

    • “a service supplied in the exercise of governmental authority” means any service which is supplied neither on a commercial basis, nor in competition with one or more service suppliers.

    Notes

    World Trade Organization, Results of the Uruguay Round of Multilateral Trade Negotiations: The Legal Texts (Geneva, 1995), annex 1B.

    Annex VI. Services Sectoral Classification List - GNS/W/120
    Sectors and sub-sectorsCorresponding provisional CPCa
    1.Business services
    A. Professional services
    a. Legal services861
    b. Accounting, auditing and book keeping services862
    c. Taxation services863
    d. Architectural services8671
    e. Engineering services8672
    f. Integrated engineering services8673
    g. Urban planning and landscape architectural services8674
    h. Medical and dental services9312
    i. Veterinary services932
    j. Services provided by midwives, nurses, physiotherapists and para-medical personnel93191
    k. Other
    B. Computer and related services
    a. Consultancy services related to the installation of computer hardware841
    b. Software implementation services842
    c. Data processing services843
    d. Data base services844
    e. Other845+849
    C. Research and development services
    a. R&D services on natural sciences851
    b. R&D services on social sciences and humanities852
    c. Interdisciplinary R&D services853
    D. Real estate services
    a. Involving own or leased property821
    b. On a fee or contract basis822
    E. Rental/leasing services without operators
    a. Relating to ships83103
    b. Relating to aircraft83104
    c. Relating to other transport equipment83101+83102+83105
    d. Relating to other machinery and equipment83106-83109
    e. Other832
    F. Other business services
    a. Advertising services871
    b. Market research and public opinion polling services864
    c. Management consulting services865
    d. Services related to man. consulting866
    e. Technical testing and analysis services8676
    f. Services incidental to agriculture, hunting and forestry881
    g. Services incidental to fishing882
    h. Services incidental to mining883+5115
    i. Services incidental to manufacturing884+885 (except for 88442)
    j. Services incidental to energy distribution887
    k. Placement and supply services of Personnel872
    l. Investigation and security873
    m. Related scientific and technical consulting services8675
    n. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)633+8861-8866
    o. Building-cleaning services874
    p. Photographic services875
    q. Packaging services876
    r. Printing, publishing88442
    s. Convention services87909*
    t. Other8790
    2.Communication services
    A. Postal services7511
    B. Courier services7512
    C. Telecommunication services
    a. Voice telephone services7521
    b. Packet-switched data transmission services7523**
    c. Circuit-switched data transmission services7523**
    d. Telex services7523**
    e. Telegraph services7522
    f. Facsimile services7521**+7529**
    g. Private leased circuit services7522**+7523**
    h. Electronic mail7523**
    i. Voice mail7523**
    j. On-line information and data base retrieval7523**
    k. Electronic data interchange (EDI)7523**
    l. Enhanced/value added facsimile services, incl. store and forward, store and retrieve7523**
    m. Code and protocol conversionn.a.
    n. On-line information and/or data processing (including transaction processing)843**
    o. Other
    D. Audiovisual services
    a. Motion picture and video tape production and distribution services9611
    b. Motion picture projection services9612
    c. Radio and television services9613
    d. Radio and television transmission services7524
    e. Sound recordingn.a.
    f. Other
    E. Other
    3.Construction and related engineering services
    A. General construction work for buildings512
    B. General construction work for civil engineering513
    C. Installation and assembly work514+516
    D. Building completion and finishing work517
    E. Other511+515+518
    4.Distribution services
    A. Commission agents’ services621
    B. Wholesale trade services622
    C. Retailing services631+632+6111+6113+6121
    D. Franchising8929
    E. Other
    5.Educational services
    A. Primary education services921
    B. Secondary education services922
    C. Higher education services923
    D. Adult education924
    E. Other education services929
    6.Environmental services
    A. Sewage services9401
    B. Refuse disposal services9402
    C. Sanitation and similar services9403
    D. Other
    7.Financial services
    A. All insurance and insurance-related services812**
    a. Life, accident and health insurance services8121
    b. Non-life insurance services8129
    c. Reinsurance and retrocession81299*
    d. Services auxiliary to insurance (including broking and agency services)8140
    B. Banking and other financial services

    (excluding insurance)
    a. Acceptance of deposits and other repayable funds from the public81115-81119
    b. Lending of all types, incl., inter alia, consumer credit, mortgage credit, factoring and financing of commercial transaction8113
    c. Financial leasing8112
    d. All payment and money transmission services81339**
    e. Guarantees and commitments81199**
    f. Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:
    - money market instruments (cheques, bills, certificate of deposits, etc.)81339**
    - foreign exchange81333
    - derivative products incl., but not limited to, futures and options81339**
    - exchange rate and interest rate instruments, including products such as swaps, forward rate agreements, etc.81339**
    - transferable securities81321*
    - other negotiable instruments and financial assets, incl. bullion81339**
    g. Participation in issues of all kinds of securities, incl. under-writing and placement as agent (whether publicly or privately) and provision of service related to such issues8132
    h. Money broking81339**
    i. Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial depository and trust services8119+** 81323*
    j. Settlement and clearing services for financial assets, incl. securities, derivative products, and other negotiable instruments81339**

    or 81319**
    k. Advisory and other auxiliary financial services on all the activities listed in Article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy8131

    or 8133
    l. Provision and transfer of financial information, and financial data processing and related software by providers of other financial services8131
    C. Other
    8.Health related and social services

    (other than those listed under 1.A.h-j.)
    A. Hospital services9311
    B. Other human health services9319 (other than 93191)
    C. Social services933
    D. Other
    9.Tourism and travel related services
    A. Hotels and restaurants (incl. catering)641-643
    B. Travel agencies and tour operators services7471
    C. Tourist guides services7472
    D. Other
    10.Recreational, cultural and sporting services

    (other than audiovisual services)
    A. Entertainment services (including theatre, live bands and circus services)9619
    B. News agency services962
    C. Libraries, archives, museums and other cultural services963
    D. Sporting and other recreational services964
    E. Other
    11.Transport services
    A. Maritime transport services
    a. Passenger transportation7211
    b. Freight transportation7212
    c. Rental of vessels with crew7213
    d. Maintenance and repair of vessels8868**
    e. Pushing and towing services7214
    f. Supporting services for maritime transport745**
    B. Internal waterways transport
    a. Passenger transportation7221
    b. Freight transportation7222
    c. Rental of vessels with crew7223
    d. Maintenance and repair of vessels8868**
    e. Pushing and towing services7224
    f. Supporting services for internal waterway transport745**
    C. Air transport services
    a. Passenger transportation731
    b. Freight transportation732
    c. Rental of aircraft with crew734
    d. Maintenance and repair of aircraft8868**
    e. Supporting services for air transport746
    D. Space transport733
    E. Rail transport services
    a. Passenger transportation7111
    b. Freight transportation7112
    c. Pushing and towing services7113
    d. Maintenance and repair of rail transport equipment8868**
    e. Supporting services for rail transport services743
    F. Road transport services
    a. Passenger transportation7121+7122
    b. Freight transportation7123
    c. Rental of commercial vehicles with operator7124
    d. Maintenance and repair of road transport equipment6112+8867
    e. Supporting services for road transport services744
    G. Pipeline transport
    a. Transportation of fuels7131
    b. Transportation of other goods7139
    H. Services auxiliary to all modes of transport
    a. Cargo-handling services741
    b. Storage and warehouse services742
    c. Freight transport agency services748
    d. Other749
    I. Other transport services
    12.Other services not included elsewhere95+97+98+99
    Note: An asterisk (*) indicates that the service specified is a component of a more aggregated CPC item specified elsewhere in the present classification list; two asterisks (**) indicate that the service specified constitutes only a part of the total range of activities covered by the CPC concordance (e.g., voice mail is only a component of CPC item 7523).

    Notes

    The United Nations Statistics Division maintains a draft correspondence table between GNS/W/120, the Provisional CPC, and CPC, Version 1.0, available at http:/unstats.un.org/unsd/class. These correspondences may be useful for statistical monitoring of trade in services agreements.

    Annex VII. The Manual and tourism satellite accounts

    1. The present annex briefly outlines the nature and purpose of the tourism satellite account, as referred to in the publication Tourism Satellite Account: Recommended Methodological Frameworka (TSA), which has been jointly developed by Eurostat, OECD, the United Nations and the World Tourism Organization and describes the relationship between the travel component of EBOPS as defined in the present Manual and the concept of tourism as included in TSA. It also discusses breakdowns of tourism expenditure and their potential relevance to trade agreements. In the context of the present Manual, the tourism satellite account provides an alternative potential source of data that might be used to estimate a more detailed breakdown of travel services as defined in chapter III of the Manual.

    The tourism satellite account: an overview

    2. The present section, which draws from the introduction to TSA, provides a brief overview of the nature and purpose of a tourism satellite account, which is much broader than any measurement of international tourism that may be derived from the balance of payments or from the present Manual.

    3. Tourism has grown substantially over the last quarter of a century as an economic and social phenomenon. However, statistical information on the nature, progress and consequences of tourism has often been based on arrivals and overnight stay statistics as well as other balance of payments data that do not fully capture the whole economic phenomenon of tourism. Consequently, Governments, businesses and citizens may not receive the most accurate information necessary for effective public policies and efficient business operations. TSA states that information on the role tourism plays in national economies throughout the world is deficient, and more credible data concerning the scale and significance of tourism are needed.

    4. In the past, the description of tourism focused on the characteristics of visitors, the conditions in which they travelled and stayed, the purpose of visit etc. Now, there is an increasing awareness of the role that tourism is playing and can play, directly, indirectly or through induced effects, in the economy in terms of generation of value added, employment, personal income and government income. That awareness has led to the development of techniques for measuring tourism’s economic impact. Those developments have now been pulled together in the internationally comparable framework of TSA.

    5. The 1993 SNA provides concepts, definitions, classifications, accounting rules, accounts and tables to present a comprehensive, integrated framework for the estimation of production, consumption, capital investment, income, stocks, flows of financial and non-financial capital, and other related economic variables. Within that framework, a detailed analysis of a specific type of demand such as that related to tourism can be presented in an interface with the supply of these goods and services within an economy.

    6. TSA focuses on the concept of the visitor and on measuring his or her demand for goods and services. However, visitor consumption is not restricted to a set of predefined goods and services produced by a predefined set of industries. What makes tourism special is not so much what is acquired but the temporary situation in which the consumer finds him- or herself: the visitor is outside his or her usual environment, and this is the characteristic that identifies a visitor as different from any other consumer. This characteristic of the visitor cannot be found within the central framework of national accounts, where the transactors are classified according to (relatively) permanent characteristics, one of them being the country or place of residence.

    7. To deal with such situations, the 1993 SNAb suggests the use of a satellite account that is annexed to the core of the System of National Accounts and that to a greater or lesser extent shares with this core system its basic concepts, definitions, and classifications.

    8. As a consequence, the fundamental structure of the tourism satellite account is based on the general balance existing within an economy between demand of goods and services generated by tourism and their supply. The demand generated by tourism encompasses a great variety of goods and services, where transportation, accommodation, and food and beverage services play a major role. The idea behind the construction of a tourism satellite account is to analyse in detail all the aspects of demand for goods and services that might be associated with tourism within the economy, to observe the operational interface with the supply of such goods and services within the same economy of reference, and to describe how this supply interacts with other economic activities.

    9. A complete tourism satellite account for a country will provide:

    • Macroeconomic aggregates to describe the size and the economic importance of tourism, such as tourism value added and tourism GDP, consistent with similar aggregates for the total economy and for other productive activities and functional areas of interest;

    • Detailed data on visitor consumption and how this consumption is met by domestic supply and imports, integrated within tables derived from general supply and use tables of the national accounts, at both current and constant prices;

    • Detailed production accounts of the tourism industries, including data on employment, linkages with other productive economic activities and capital formation;

    • Basic information required for the development of models of the economic impact of tourism (at the national and supranational levels), for the preparation, for example, of tourism market-oriented analysis;

    • A link between economic data and other nonmonetary information on tourism, such as number of trips, duration of the stay, purpose of the trip or modes of transport.

    10. TSA should be seen from two different perspectives:

    • As a new statistical tool, including concepts, definitions, aggregates, classifications and tables compatible with international national accounting guidelines, which will allow for valid comparisons between regions, countries or groups of countries, and also make these estimates comparable with other internationally recognized macroeconomic aggregates and compilations;

    • As a building process to guide countries in the development of their own system of tourism statistics, the main objective being the completion of a national tourism satellite account, which could be viewed as a synthesis of such a system.

    Relationship between travel in EBOPS and tourism in TSA

    11. In the present Manual (and in BPM5), the travel component covers most transactions that take place between residents and non-residents of an economy in relation to travel. Other transactions related to travel activities are included in transportation, passenger services. A traveller is a person who stays for less than one year in an economy of which he or she is not a resident for any purpose other than (a) being stationed on a military base or being an employee (including diplomats and other embassy and consulate personnel) of an agency of his or her government; (b) being an accompanying dependent of an individual mentioned under (a); or (c) undertaking a productive activity directly for an entity that is a resident of that economy. This one-year guideline does not apply to students or to patients receiving health care abroad, who remain residents of their economies of origin even if the length of stay in another economy is greater than one year. Travel comprises the expenditures (with the exception of those transportation services described below) of travellers in economies of which they are not resident, as well as the expenditures of those (including border and seasonal workers) described in category (c) above, in the economies in which they undertake productive activity.

    12. The EBOPS components of transportation, passenger services include international transportation services provided by resident transport operators to nonresident travellers and those provided by non-resident transport operators to resident travellers, as well as transportation services provided to travellers within the economies they are visiting, where such services are provided by carriers non-resident in those economies.

    13. TSA identifies tourism as “the activities of persons travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business, and other purposes not related to the exercise of an activity remunerated from within the place visited”, where usual environment generally “corresponds to the geographical boundaries within which an individual displaces himself/herself within his/her regular routine of life, except for leisure and recreation”. Similarly, a visitor is “any person travelling to a place other than of his/her usual environment for less than twelve months and whose main purpose of trip is other than the exercise of an activity remunerated from within the place visited”. Visitors are further classified in two ways:

    • Either tourists, who stay for at least one night in the place visited, or same-day visitors, who visit a place for less than one day;

    • Either international visitors, whose country of residence is different from the country visited, or domestic visitors, whose country of residence is the country visited.

    14. For comparison with the concepts of travel and traveller as used in the present Manual, the focus is on international visitors. TSA definitions exclude military personnel on active duty and diplomats and their entourages in the same way as does the present Manual. The areas where the present Manual differs from TSA definitions are the following:

    • TSA regards students and medical patients in the same way as other visitors. In contrast, BPM5 and the present Manual regard them as residents of their home economies, even when they are situated in another country for one year or more;

    • TSA excludes from the definition of visitors all individuals who move to another economy primarily for the purpose of earning income and thus does not include their expenditure in tourism expenditure. On the other hand, the present Manual includes in travel the acquisition of goods and services for personal use by seasonal, border and other workers who are not resident in the economy in which they are employed and whose employer is resident in that economy. However, EBOPS component 238, expenditure by seasonal and border workers, separately identifies that expenditure.

    15. The present Manual excludes migrants from its definition of travellers and TSA similarly excludes migrants from its definition of visitors. However, following the “one year guideline”, refugees may be either travellers or migrants (discussed in further detail in chap. III of the Manual), whereas TSA excludes refugees from its coverage.

    Tourism characteristic products and EBOPS components

    16. An information need of trade negotiators and trade policy makers concerns the identification and quantification of product breakdowns of trade in services. TSA identifies a product breakdown of visitor consumption in terms of a list of seven groups of tourism characteristic products produced by a set of tourism industries, designed to ensure the international comparability of TSA data. For the most part, in the present Manual those products are included indistinguishably in EBOPS component 236 travel. However, two of the tourism characteristic products (those relating to the purchase by visitors of accommodation and the serving of prepared food and beverages), which together comprise a substantial proportion of visitor consumption, are jointly described by the EBOPS memorandum item expenditure on accommodation and food and beverage serving services. If compilers of statistics on international trade in services are able to identify expenditure on accommodation separately from expenditure on the products of food and beverage serving industries, that would be of assistance to compilers of tourism statistics; however, such a breakdown is not specifically recommended in the present Manual.

    17. All of the tourism characteristic products that are identified in TSA are linked to CPC, Version 1.0 and may be identified in the present Manual, although in some cases the relationships are only partial.c For example, the tourism charac