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MODULE FOR ENVIRONMENTAL SUBSIDIES AND SIMILAR TRANSFERS ACCOUNTS Section 1 OBJECTIVES Environmental subsidies and similar transfers accounts collect and present data on current and capital transfers intended to support activities that protect the environment and natural resources, including the production and use of environmental products, in a way that is compatible with the concepts and definitions of the ESA 2010. This Annex defines the data to be collected, compiled, transmitted and evaluated for environmental subsidies and similar transfers accounts by the Member States. Those data are also used for compiling national environmental protection expenditure as set out in Annex IV. Section 2 COVERAGE The environmental subsidies and similar transfers accounts record unrequited payments from the general government to institutional sectors (within the domestic economy and to the rest of the world) and from non-residents (rest of the world), for the purpose of protecting the environment or reducing the use and extraction of natural resources. Section 3 LIST OF CHARACTERISTICS

Member States shall produce environmental subsidies and similar transfers accounts according to the following characteristics:

— subsidies (ESA 2010 code D.3);

— other current transfers (ESA 2010 codes D.6 and D.7);

— capital transfers (ESA 2010 code D.9). All data shall be reported in million national currency. Section 4 FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES 1. Statistics shall be compiled and transmitted on a yearly basis.

2. Statistics shall be transmitted within 24 months of the end of the reference year.

3. In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data become available, estimates for the EU totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.

4. The first reference year is 2023.

5. In the first data transmission, Member States shall include annual data from 2022 to the first reference year.

6. In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-2, n-1 and n, where n is the reference year. Member States shall resubmit data for years from 2022 onwards whenever the data are revised. Member States may provide any available data for the years preceding 2022. Section 5 REPORTING TABLES 1. For the characteristics referred to in Section 3, data shall be reported by:

— paying institutional sector, as follows:

— general government;

— rest of the world;

— receiving institutional sector, as follows:

— general government;

— corporations;

— households;

— non-profit institutions serving households;

— rest of the world.

2. For each of the reporting categories referred to in point 1, data shall be reported by groups of the classification of environmental purposes (CEP) grouped as follows:

— CEP 01 – Air and climate,

— CEP 0201 – Energy from renewable sources,

— CEP 0202 – Energy saving and management,

— CEP 0301 – Wastewater management,

— CEP 0302 – Water savings and management of natural water resources,

— CEP 0401 – Waste management,

— CEP 0402 – Materials recovery and savings,

— CEP 0501 – Protection of soil, surface and groundwater,

— CEP 0502 – Protection of biodiversity and landscape,

— CEP 0503 – Management of forest resources,

— CEP 06 – Noise and radiation,

— Sum of CEP 0701, CEP 0703, CEP 0705, CEP 0707, CEP 0709 – R & D for reduction and control of air emissions, wastewater management, waste management, soil, surface, groundwater and biodiversity and noise and radiation,

— Sum of CEP 0702, CEP 0704, CEP 0706, CEP 0708 – R & D for energy, water resources, materials recovery and savings and forest management,

— CEP 08 – Cross-cutting and other environmental purposes.

3. Transfers receivable by corporations from general government grouped by the sum of all CEP divisions (CEP 01-08) shall be further grouped according to the classification of economic activities NACE Rev. 2 as follows: ◄ — NACE A – agriculture, forestry and fishing;

— NACE B – mining and quarrying;

— NACE C – manufacturing;

— NACE D – electricity, gas, steam and air-conditioning supply;

— NACE E – water supply, sewerage, waste management and remediation;

— NACE F – construction;

— NACE G – wholesale and retail trade, repair of motor vehicles and motorcycles;

— NACE H – transportation and storage;

— NACE I-U – other NACE sections.

————— Section 6 MAXIMUM DURATION OF THE TRANSITIONAL PERIODS For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years from the first transmission deadline.