Information about Western Hemisphere Hemisferio Occidental
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Back Matter

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International Monetary Fund
Published Date:
March 2003
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This is implemented statistically as covering affiliates that are majority-owned by a direct investor.

1

Washington. D.C., 1993.

2

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.

3

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

4

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

5

Washington, D. C, 1995.

6

See paras. 3.1-3.23 below and annex II.

7

See paras. 3.52-3.143 below and annex II.

8

See para. 4.9 and box 7.

9

See paras. 4.46-4.66 below and table 3.

10

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

11

See paras. 3.52-3.143 below and annex II.

12

See paras. 4.67-4.68 below.

13

See paras. 4.44-4.45 below.

14

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

15

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

16

See paras. 3.36-3.37 below.

17

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

18

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

19

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

20

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.

21

When commitments are “bound” in national schedules, this means that in general they cannot be easily modified or withdrawn; because “unbinding” is a difficult process, the commitments are virtually guaranteed conditions for foreign exporters and investors.

22

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.

23

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).

24

Brussels, Customs Cooperation Council, 1984.

25

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

26

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

27

Ibid., box 4.

28

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).

29

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

30

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.

31

Paris, 1996.

32

This is the provisional title.

33

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

34

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).

35

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.

36

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

37

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.

38

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

39

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.

40

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.

41

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

42

See BPM5, paras. 132–138.

43

See annex V, part I, article I.

44

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

45

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

46

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.

47

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).

48

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.

49

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.

50

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.

51

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.

52

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

53

But see the discussion on FISIM in box 5.

54

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

55

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.

56

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.

57

This breakdown is not required for GATS purposes.

58

See BPMS, paras. 312 and 358.

59

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.

60

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.

61

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

62

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.

63

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

64

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

65

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.

66

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.

67

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.

68

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.

69

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.

70

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.

71

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.

72

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

73

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

a

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).

b

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.

c

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).

d

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

e

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

f

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.

g

Geneva, 1990.

h

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).

i

This is also discussed in the Manual.

j

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.

k

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

m

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

n

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.

o

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

a

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 an