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CSO statistical release, 24 April 2014, 11am

National Accounts Output and Value Added by Activity


Output, intermediate consumption and value added, 2010€ million
P.2Intermediate consumption196,585
B.1gValue added  141,161
Note: output and value added are given at basic prices.

Value of Output €338 billion in 2010

Components of Output at basic prices 2010

This release presents the results of the estimation of Gross Domestic Product (GDP) using the Output Method (also known as the Production Approach). 

For 2010, output (the value of all goods and services) at basic prices for the total economy was €337.8 billion. Intermediate consumption totalled €196.6 billion which, when deducted from output, resulted in value added at basic prices of €141.2 billion. 

The estimates of Gross Domestic Product (GDP) published in the National Income and Expenditure (NIE) and Quarterly National Accounts publications are produced using the Income and Expenditure Methods. 

The Output Method is an alternative approach to the estimation of GDP and, in line with EU recommendations, it is planned to integrate this approach into the GDP compilation process. Pending this integration, the estimates of GDP using the Output Method should be considered as transitional.

The main constituents of output at basic prices in 2010 were service industries at €219.5 billion (65% of the total), production industries at €98.7 billion (29.2%), construction at €13.2 billion (3.9%) and agriculture, forestry & fishing at €6.4 billion (1.9%).

The Output Method largely takes its data from the CSO’s annual Structural Business Surveys (SBS), i.e. Annual Services Inquiry, Census of Building and Construction and Census of Industrial Production. As part of the Output Method compilation, an examination is done of the consistency between the SBS data and the Income Method data, which is based mainly on administrative sources. Although the GDP figures are broadly consistent with the figures published in the NIE 2012 publication, some inconsistencies remain. The following are some of the causes of these inconsistencies: 

Non-response and data errors. Survey data and administrative records are both subject to non-response and data errors. The approach for correcting these may give different results. 

Definitions/concepts. There are differences between the definitions/concepts used for the data collected in the surveys and the definitions/concepts applying to the data collected from administrative sources. The data from administrative sources are converted as far as possible to National Accounts definitions/concepts. 

Activity coverage. The coverage of some activities in the SBS differs from the coverage of data collected from administrative sources. A variety of methods are used to estimate the aggregate total for each sector.

Company/enterprise. The SBS collect data from companies, some of which have complicated organisation structures. Data from administrative sources do not always map to the same structure, i.e. for a particular enterprise, there might be a single survey response covering the whole group of companies, whereas several separate responses for companies within the same group might be contained in the administrative records. As a result, components of such groups may be classified to different activities in the Output and Income methods, respectively.

Table 1 Output and value added by activity, 2010
€ million
ESA A64 codeNACE Rev.2 (division)IndustryP.11P.12P.13P.1P.2B.1gD.29 - D.39B.1fc
Market outputOutput for own final useOther non-market outputTotal output at basic pricesIntermediate consumptionValue added at basic pricesNon product taxes less subsidiesValue added at factor cost
01-0301-03Agriculture, forestry and fishing
0101 Crop and animal production, hunting and related service activities4,79987405,6744,2711,4031,5792,981
0202 Forestry and logging* 41700417* 2311866193
0303 Fishing and aquaculture* 3370033724394-094
01-0301-03Total agriculture, forestry and fishing5,55487406,4284,7451,6831,5843,268
04-2605-39Production industries        
0405-09Mining and quarrying1,066001,066600466-13453
05-2310-33Manufacturing industries        
0510-12 Manufacture of food products, beverages and tobacco products21,1110021,11115,0916,020-445,975
0613-15 Manufacture of textiles, wearing apparel and leather products33300333217115-2113
0716 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials68500685503182-3179
0817 Manufacture of paper and paper products44500445267177-2176
0918 Printing and reproduction of recorded media1,468001,4681,026442-0442
10-1119-20 Manufacture of coke and refined petroleum products; Chemical industry4,409004,4092,7341,675-91,666
1221 Manufacture of pharmaceutical products36,8280036,82823,99012,838-4712,791
1322 Manufacture of rubber and plastic products1,129001,129737392-16377
1423 Manufacture of other non-metallic mineral products1,290001,290879411-9401
1524 Manufacture of basic metals58600586435151-4148
1625 Manufacture of fabricated metal products, except machinery and equipment1,181001,181697483-10473
1726 Manufacture of computer, electronic and optical products9,628009,6286,7152,912-342,878
1827 Manufacture of electrical equipment55100551396155-2152
1928 Manufacture of machinery and equipment n.e.c.1,902001,9021,153749-11739
2029 Manufacture of motor vehicles, trailers and semi-trailers52900529398131-0131
2130 Manufacture of other transport equipment26000260154106-4102
2231-32 Manufacture of furniture; Other manufacturing7,865007,8654,1033,761-113,750
2333 Repair and installation of machinery and equipment42400424204220-3218
05-2310-33Total manufacturing industries90,6220090,62259,70130,921-21130,710
2435Electricity, gas, steam and air-conditioning supply5,172005,1722,9202,252-1982,054
25-2636-39Water supply; sewerage, waste management and remediation activities        
2536 Water collection, treatment and supply200375395* 208187-31156
2637-39 Sewerage, waste management and remediation activities68407691,452* 625827-205622
25-2636-39Total water supply; sewerage, waste management and remediation activities70401,1431,8478331,014-236778
04-2605-39Total production industries97,56501,14398,70964,05434,654-65933,996
€ million
ESA A64 codeNACE Rev.2 (division)IndustryP.11P.12P.13P.1P.2B.1gD.29 - D.39B.1fc
Market outputOutput for own final useOther non-market outputTotal output at basic pricesIntermediate consumptionValue added at basic pricesNon product taxes less subsidiesValue added at factor cost
28-6445-99Service industries        
28-3045-47Wholesale and retail trade; repair of motor vehicles and motorcycles        
2845 Wholesale and retail trade and repair of motor vehicles and motorcycles2,035002,0359251,110-161,094
2946 Wholesale trade, except of motor vehicles and motorcycles18,0390018,03910,3637,676-867,590
3047 Retail trade, except of motor vehicles and motorcycles10,6000010,6004,1346,467-476,419
28-3045-47Total wholesale and retail trade; repair of motor vehicles and motorcycles30,6740030,67415,42115,252-14915,103
31-3549-53Transportation and storage        
3149 Land transport and transport via pipelines4,12302594,3822,7971,585-1321,453
3250 Water transport48600486355130-3397
3351 Air transport5,189005,1893,5501,638-2981,340
3452 Warehousing and support activities for transportation2,703002,7031,6271,076-150926
3553 Postal and courier activities1,623001,623750873-87785
31-3549-53Total transportation and storage14,122025914,3829,0805,302-7004,602
3655-56Accommodation; food and beverage service activities7,768007,7684,2553,513-663,447
37-4058-63Information and communication        
37-3858-60 Publishing, audiovisual and broadcasting activities15,14603615,1829,1506,032-176,015
3961 Telecommunications5,327005,3273,2212,106-292,077
4062-63 Computer programming, consultancy and related activities; information service activities22,7960022,79618,5464,250-614,189
37-4058-63Total information and communication43,26903643,30630,91712,388-10712,281
41-4364-66Financial and insurance activities        
4164 Financial service activities, except insurance and pension funding19,8560019,85610,1679,689-589,631
4265 Insurance, reinsurance and pension funding, except compulsory social security10,9540010,9547,5983,357-313,326
4366 Activities auxiliary to financial services and insurance activities5,000005,0002,4752,525-122,513
41-4364-66Total financial and insurance activities35,8100035,81020,23915,571-10015,471
4468Real estate activities* 5,023* 9,979015,0026,5468,456-288,428
€ million
ESA A64 codeNACE Rev.2 (division)IndustryP.11P.12P.13P.1P.2B.1gD.29 - D.39B.1fc
Market outputOutput for own final useOther non-market outputTotal output at basic pricesIntermediate consumptionValue added at basic pricesNon product taxes less subsidiesValue added at factor cost
28-6445-99Service industries (contd.)        
45-5369-82Professional, scientific and technical activities; administrative and support service activities        
4569-70 Legal and accounting activities; activities of head offices; management consultancy activities6,131006,1313,6392,492-62,486
4671 Architectural and engineering services; technical testing and analysis2,621002,6211,630991-4986
4772 Scientific research and development 7850165950679271-11260
4873 Advertising and market research1,154001,154746408-7400
4974-75 Other professional, scientific and technical activities; veterinary activities1,018001,018563455-3452
5077 Rental and leasing activities7,499007,4993,7873,712-63,706
5178 Employment activities1,193001,193485708-4704
5279 Travel agency, tour operator and other reservation services and related activities1,341001,3411,122219-6212
5380-82 Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support activities2,7470372,7841,1211,664-101,654
45-5369-82Total professional, scientific and technical activities; administrative and support service activities24,489020224,69113,77210,919-5810,860
5484Public administration and defence; compulsory social security0012,10512,1055,6556,45006,450
56-5786-88Human health activities; Social work activities3,000015,44818,4485,67812,7691812,788
58-6490-99Arts, entertainment and recreation activities and other services        
5890-92 Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities1,96403602,3247591,565-201,545
5993 Sports activities and amusement and recreation activities1,0910351,126223902-18884
6094 Activities of membership organisations69506791,3741,0503240324
6195 Repair of computers and personal and household goods168001681006845113
6296 Other personal service activities1,074001,074503571241812
6397-98 Activities of households as employers of domestic personnel; undifferentiated goods- and services-producing activities of households for own use1360013601360136
6499 Activities of extraterritorial organisations and bodies1000108202
58-6490-99Total arts, entertainment and recreation activities and other services5,13801,0746,2112,6433,5682483,816
28-6445-99  171,0519,97938,422219,451117,040102,411-681101,730
01-6401-99All NACE economic sectors286,11610,85940,772337,747196,585141,161208141,369

Background Notes


This release presents the results of the calculation of Gross Domestic Product (GDP) by the CSO using the Output Method for the year 2010.

The Output Method (also known as the Production Approach) is an alternative approach to the estimation of GDP and over time these new estimates will be integrated into the National Income and Expenditure (NIE) publications. These estimates of GDP using the Output Method are compiled in line with the European System of Accounts 1995 (ESA95). This is transitional work to enable the CSO to meet the requirements of the European System of Accounts 2010 (ESA2010), which will come into effect from mid-2014.


The purpose of the Output Method is to cover and describe production as an economic activity. The basic elements are output, intermediate consumption and value added (output less intermediate consumption).

Output includes production of goods and services supplied or intended for supply to units other than their producers, including those used up in the production process. Also included are own-account production of goods retained by their producers for their own final consumption or gross fixed capital formation and own-account production of housing services produced by owner-occupiers.

Excluded from the production boundary are domestic and personal services produced and consumed within the same household.

CSO data sources

The underlying definitions used are those of the ESA95. The methodology used is described in the ESA95 manual.

The following published sources are used in the compilation of the Output and Value Added tables. They can all be found on the CSO website


 Annual Services Inquiry

 Balance of International Payments

 Census of Building and Construction

 Census of Industrial Production

 Fishery Statistics

 Household Budget Survey

 National Income and Expenditure

 Output, Input and Income in Agriculture

 Quarterly National Household Survey


Other data sources

Considerable use is made of published reports of government departments, semi-state bodies and financial institutions. Company accounts and administrative records are also used.


The activity classification used is NACE Rev. 2. For National Accounts purposes, the economy is classified by 64 activities using this Eurostat ESA95 A64 coding scheme. Some activities have to be combined due to confidentiality. The corresponding NACE Rev. 2 division codes are also shown.


Output at basic prices covers the value of all goods produced for sale, including unsold goods, and all receipts for services rendered. Output furthermore covers the market equivalent of goods and services produced for own use, such as own account capital formation, services of owner-occupied dwellings and agricultural products produced by farmers for own consumption. The output of such goods is estimated by valuing the quantities produced against the price that the producer would have received if these goods had been sold.

Output is valued at basic prices, defined as the price received by the producer excluding trade and transport margins and the balance of taxes and subsidies on products. This is the price the producer is ultimately left with.

 Some special cases:

  • Distributive trade, i.e. retail / wholesale trade in goods where no physical transformation occurs. The value of these services is the difference between the sales value and the purchase value of traded goods.
  • Real estate activities not only include services of non-residential buildings and rented dwellings, but also of owner-occupied dwellings. The latter are valued on the basis of rents of comparable rented dwellings.
  • Banking mainly deals with financial intermediation, i.e. the acquisition, transformation and issuing of financial assets. The compensation for these services is implicitly included in the interest paid to and received from banks. The value of these imputed bank services is calculated as the margin received by banks on loans and paid by banks on deposits.
  • Insurance and pension funding mainly transforms individual risk into collective risk. The value of these services is set as the difference between contributions and benefits. In the case of pension funds and life insurance companies, corrections are made for changes in actuarial reserves.
  • Government mainly produces collective services. Since there are no market prices available, government output is determined from production costs and is estimated as the total of intermediate consumption, compensation of employees, consumption of fixed capital and taxes on production paid by the government itself.

Market output is the output of goods and services sold at economically significant prices.

Non-market output is the output of own account production of goods and services provided free or at prices that are not economically significant. Non-market output is produced mainly by the general government and non-profit institutions serving households (NPISH) sectors.

Output for own final use is the production of output for final consumption or gross fixed capital formation by the producer. This is also known as own-account production.

Intermediate consumption at market prices includes all goods and services used up in the production process in the accounting period, regardless of the date of purchase. This includes for example fuel, raw materials, semi-manufactured goods, communication services, cleansing services and audits by accountants. Intermediate consumption is valued at purchasers' prices, excluding deductible Value Added Tax (VAT). For companies, which do not need to charge VAT on their sales, the VAT paid on their purchases is non-deductible. It is therefore recorded as a component of intermediate consumption.

Not included in intermediate consumption are:

  • Purchases of goods by retail / wholesale enterprises which are resold without undergoing any processing.
  • Purchases of goods used in the production process with a life span of more than one year. These purchases are recorded as fixed capital formation. The use of these goods is spread over their economic life span  and recorded as consumption of fixed capital.

Gross Value Added (GVA) is conceptually the same aggregate as Gross Domestic Product (GDP). They both measure the added value generated in an economy by the production of goods and services. The difference between the two concepts is that GDP is measured after including product taxes (e.g. excise duties, non deductible VAT, etc.) and deducting product subsidies while GVA is measured prior to adding product taxes but includes product subsidies. GVA can be computed for industrial groups and can be looked upon as the sum of wages and profits (compensation of employees and operating surplus in national accounts terminology) in each industry group.

Gross Domestic Product at market prices is the final result of the production activity of resident producer units. It is the sum of the gross value added of the various industries plus taxes and less subsidies on products. It is presented in the accounts at market (or purchasers’) prices.

Net Domestic Product equals Gross Domestic Product minus consumption of fixed capital.

Value added at basic prices is the value generated by any unit engaged in production and the contributions of individual sectors or industries to gross domestic product. It is measured at basic prices, excluding taxes less subsidies on products. Value added at basic prices by industry is equal to the difference between output (basic prices) and intermediate consumption (purchasers' prices).

Value added at factor cost is calculated as follows:

Value added at basic prices

minus     Non product taxes

plus        Non product subsidies

=             Value added at factor cost

Consumption of fixed capital represents the depreciation of the stock of produced fixed assets as a result of normal technical and economic ageing and insurable accidental damage. The consumption of fixed capital is the depreciation of the net stock of produced fixed assets during the year not caused by revaluations because of price changes, new fixed capital formation or discarding of fixed assets.

Taxes on production and imports are compulsory payments to the government and the European Union (EU), which are related to production, imports and to the use of production factors. Taxes on production and imports are classified into taxes on products and other taxes on production.

Taxes on products are related to the value or the volume of products. They are levied on domestically produced or transacted products and on imported products. Taxes on products include taxes on domestic products, taxes on imports and VAT.

Other taxes on production include all taxes on production paid by producers, not related to the value or volume of products produced or transacted. Examples are rates and licences.

Subsidies are current payments from the government or the EU to producers with the objective to influence output prices, employment or the remuneration of production factors. Subsidies include subsidies on products and other subsidies on production.

Subsidies on products are related to the value or the volume of products. They can be separated into subsidies on domestic products and subsidies on imports.

Other subsidies on production include all subsidies on production paid to producers, not related to the value or volume of products domestically produced or transacted. These consist mainly of certain payments to farmers, e.g. Rural Environment Protection Scheme (REPS).

Compensation of employees is the total remuneration paid by employers to their employees in return for work done. Employees are all residents and non-residents working in a paid job. Managing directors of limited companies are considered to be employees; therefore, their salaries are also included in the compensation of employees. The same holds for people working in sheltered workshops. Compensation of employees includes both wages and salaries and employers' social contributions.

Gross operating surplus by industry is the balance that remains after deducting from the value added (basic prices) the compensation of employees and the balance of other taxes and subsidies on production. The operating surplus of the self-employed is called mixed income, because it includes compensation for work done by the owners and their family members. Net operating surplus / mixed income remains after deducting consumption of fixed capital from gross operating surplus / mixed income.

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