QUALITY REPORT ESSPROS CORE SYSTEM REFERENCE YEAR: 2013

Transcription

1 QUALITY REPORT ESSPROS CORE SYSTEM (according to Commission Regulation (EC) No 1322/2007 of 12 November 2007, published in OJ L294, , p.5) MEMBER STATE: Austria REFERENCE YEAR: 2013 REPORT ISSUED: 13 March 2015

2 1. Accuracy and Reliability / Geographical coverage 1.1 Coverage of data source*- (part 1) Name of data source Main Association of Austrian Social Security Institutions (Hauptverband der österreichischen Sozialversicherungsträger): Statistics of Finance (Finanzstatistik). Main Association of Austrian Social Security Institutions: Special tabulation on receipts and expenditures of statutory health insurance, pension insurance and occupational accident insurance (Sonderauswertung zu den Einnahmen und Ausgaben der gesetzlichen Krankenversicherung, Pensionsversicherung und Arbeitsunfallversicherung). Main Association of Austrian Social Security Institutions: Estimation of guaranteed remuneration by private employers in the event of sickness (Schätzung der Lohn- Type of data source used (1) (see regulation point ) Frequency of the data source in months (2) (see regulation point ) Time lag in months (2)(3) (see regulation point ) Administrative data. 12 months. Approx. 8 months. Schemes 1, 4, 5, 7. Administrative data. 12 months. Approx. 9 months. Schemes 1, 5, 7. Other (estimation). 12 months. Approx. 9 months. Scheme 19. Schemes covered (please indicate which scheme numbers are covered by this data source) (see regulation point ) Quality Report ESSPROS core system Page 2 of 22

3 und Gehaltsfortzahlung privater Arbeitgeber bei Krankheit). Main Association of Austrian Social Security Institutions: Statistical Handbook of the Austrian Social Insurance (Statistisches Handbuch der österreichischen Sozialversicherung). Main Association of Austrian Social Security Institutions: Statistical data on accident insurance (Statistische Daten aus der Unfallversicherung). Main Association of Austrian Social Security Institutions: Statistical data on beneficiaries receiving federal care allowance (Statistische Daten zu den Bundespflegegeldbezieherinnen und -beziehern). Federal Ministry of Finance (Bundesministerium für Finanzen): Closed Account of Federal Government (Rechnungsabschluss des Bundes). Federal Ministry of Finance: Information on tax credits for children (Information zu den Kinderabsetzbeträgen). Federal Ministry of Finance: Information on housing assistance, rent assistance and Administrative data. 12 months. Approx. 9 months. Scheme 19. Administrative data. 12 months. Approx. 5 months. Scheme 5. Administrative data. 12 months. Approx. 2 months. Scheme 6. Administrative data. 12 months. Approx. 9 months. Schemes 3, 4, 5, 6, 11, 13, 17, 24, 30, 31. Administrative data. 3 months. Approx. 1 month. Scheme 14. Administrative data. 12 months. Approx. 10 months. Scheme 16. Quality Report ESSPROS core system Page 3 of 22

4 loan substituting own resources (Information zur Wohnbeihilfe, Mietzinsbeihilfe und zu Eigenmittelersatzdarlehen). Federal Ministry of Labour, Social Affairs and Consumer Protection (Bundesministerium für Arbeit, Soziales und Konsumentenschutz): Report of the Committee on Long-Term Pension Sustainability (Gutachten der Kommission zur langfristigen Pensionssicherung). Federal Ministry of Labour, Social Affairs and Consumer Protection: Statistical data on social compensation (Statistische Daten zur Sozialentschädigung). Federal Ministry of Labour, Social Affairs and Consumer Protection: Information on receipts and expenditures of the disabled persons compensation fund (Information zu den Einnahmen und Ausgaben des Ausgleichstaxfonds). Federal Ministry of Labour, Social Affairs and Consumer Protection: Labour market policy database (Arbeitsmarktpolitik- Datenbank). Federal Chancellery (Bundeskanzleramt): Staff of Federal Civil Service. Facts and Administrative data. 12 months. Approx. 11 months. Scheme 1. Administrative data. 12 months. Approx. 8 months. Scheme 3. Administrative data. 12 months. Approx. 9 months. Scheme 17. Administrative data. 12 months. Approx. 10 months. Scheme 11. Administrative data. 12 months. Approx. 10 months. Scheme 19. Quality Report ESSPROS core system Page 4 of 22

5 Figures (Das Personal des Bundes. Daten und Fakten). Association of Occupational Pension Funds (Fachverband der Pensionskassen): Information on contributions of employers and employees (Information zu den Beitragsleistungen der Arbeitgeber und Arbeitnehmer). Austrian Institute for Economic Research (Österreichisches Institut für Wirtschaftsforschung): Studies on the occupational pension scheme (Studien zur betrieblichen Altersvorsorge). Court of Audit (Rechnungshof): Report on the average earnings of the total population (Bericht über die durchschnittlichen Einkommen der gesamten Bevölkerung) Financial Market Authority (Finanzmarktaufsicht): Income and loss statement of pension funds (Gewinn- und Verlustrechnung der Pensionskassen). Governments of the Laender including Vienna (Länder einschließlich Wien): Closed accounts of the Laender (Rechnungsabschlüsse der Länder). Administrative data. 12 months. Approx. 8 to 10 months. Scheme 20. Other (study). Not regularly. - Scheme 20. Administrative data. 12 or 24 months. Approx. 12 to 24 months. Other (information provided by the enterprise). 12 months. Approx. 8 to 10 months. Administrative data. 12 months. Approx. 6 to 10 months. Scheme 19. Scheme 20. Schemes 9, 21, 22. Government of Upper Austria Administrative data. 12 months. Approx. 6 to 10 Scheme 22. Quality Report ESSPROS core system Page 5 of 22

6 (Oberösterreich): Statistics of Social Assistance of Local Authorities (Sozialhilfestatistik der regionalen Träger). Government of Styria (Steiermark): Statistics of Social Assistance of Local Authorities (Sozialhilfestatistik der Sozialhilfeverbände). Vienna Social Fund (Fonds Soziales Wien): Annual report (Geschäftsbericht). Construction Workers Annual Leave and Severance Pay Fund (Bauarbeiter-Urlaubs- & Abfertigungskasse): Income and loss statement (Gewinn- und Verlustrechnung). Bankruptcy Contingency Fund (Insolvenz-Entgelt-Fonds): Income and loss statement (Gewinn- und Verlustrechnung). Austrian Federal Railways (Österreichische Bundesbahnen- Personenverkehr AG): Information on number of fee exemptions (Information zur Anzahl von Gebührenbefreiungen). GIS Gebühren Info Service GmbH: Information on number of and expenditures for fee exemptions (Information zur Anzahl von und Ausgaben für months. Administrative data. 12 months. Approx. 8 months. Scheme 22. Other (information provided by the enterprise). Other (information provided by the enterprise). Other (information provided by the enterprise). Other (information provided by the enterprise). 12 months. Approx. 6 months. Scheme months. Approx. 5 months. Scheme months. Approx. 6 months. Scheme months. Approx. 10 months. Scheme 25. Administrative data. 12 months. Approx. 9 month. Scheme 25. Quality Report ESSPROS core system Page 6 of 22

7 Gebührenbefreiungen). Health institution for civil servants of Vienna (Krankenfürsorgeanstalt der Bediensteten der Stadt Wien): Information on receipts and expenditures (Information zu den Einnahmen und Ausgaben). Statistics Austria (Statistik Austria): National Accounts (Volkswirtschaftliche Gesamtrechnungen). Statistics Austria: National Pension Account (Volkswirtschaftliches Pensionskonto). Statistics Austria: Special statistical tabulation of the dataset for the Report on average earnings by the Court of Audit (Sonderauswertung aus dem Datenbestand des Einkommensberichts des Rechnungshofes). Statistics Austria: Health expenditure according to the System of Health Accounts (SHA) (Gesundheitsausgaben gemäß System der Gesundheitskonten SHA). Statistics Austria: Government expenditure by function according to the Classification of the Functions of Government Other (information provided by the enterprise). 12 months. Approx. 9 months. Scheme 28. National Accounts. 12 months. Approx. 7 months. Scheme 19. National Accounts. 12 months. Preliminary data: 5 months, final data: 11 months. Administrative data. 12 or 24 months. Approx. 12 to 24 months. Scheme 2. Scheme 2. National Accounts. 12 months. Approx. 14 months. Schemes 8, 9, 10. National Accounts. 12 months. Approx. 3 months. Schemes 8, 9, 10. Quality Report ESSPROS core system Page 7 of 22

8 (COFOG) (Staatsausgaben nach Aufgabenbereichen gemäß COFOG-Klassifikation). Statistics Austria: Closed accounts of the Laender and municipalities (Rechnungsabschlüsse der Länder und Gemeinden). Statistics Austria: Statistics of Means-tested Minimum Income Scheme (Statistik der Bedarfsorientierten Mindestsicherung). Statistics Austria: Statistics on care services (Pflegedienstleistungsstatistik). Statistics Austria: Statistics on receipts and expenditures of various relief funds (Statistik zu den Einnahmen und Ausgaben diverser Hilfsfonds). Administrative data. 12 months. Approx. 8 months. Schemes 10, 21, 22, 23. Other (statistical data). Other (statistical data). Other (statistical data). 12 months. Approx. 11 months. Scheme months. Approx. 12 months. Schemes 21, months. Approx. 10 months Scheme 26. * Please be exhaustive by mentioning all schemes. 1. Please specify: "Administrative data", "Register based data", "National Accounts", "Survey", "Census", "Other". For category "Other", please specify the type. 2. Please specify: "3 months", "6 months", or "12 months" or etc. 3. The time lag is the period between reference year (31st of December of reference year) and the moment in which data sources are available. 1.1 Coverage of data sources (part 2) please note that part 1 and part 2 is in fact one table and have only been separated to facilitate the completion of the table Name of data source (Please indicate the same data sources as in table 1.1 part 1) Main Association of Austrian Social Security Institutions (Hauptverband der öster- Any additional information regarding this data source (i.e. reports on problems -including delays- which lead to estimation of data) (4) (see regulation point ) Scheme 5: Data on pension expenditures above and below retirement age are not covered. Geographical coverage (i.e. which parts of the country are covered by this data source) (5) (see regulation point 1.2.1) Schemes 1, 4, 5, 7: Full coverage. Quality Report ESSPROS core system Page 8 of 22

9 reichischen Sozialversicherungsträger): Statistics of Finance (Finanzstatistik). Main Association of Austrian Social Security Institutions: Special tabulation on receipts and expenditures of statutory health insurance, pension insurance and occupational accident insurance (Sonderauswertung zu den Einnahmen und Ausgaben der gesetzlichen Krankenversicherung, Pensionsversicherung und Arbeitsunfallversicherung). Main Association of Austrian Social Security Institutions: Estimation of guaranteed remuneration by private employers in the event of sickness (Schätzung der Lohn- und Gehaltsfortzahlung privater Arbeitgeber bei Krankheit). Main Association of Austrian Social Security Institutions: Statistical Handbook of the Austrian Social Insurance (Statistisches Handbuch der österreichischen Sozialversicherung). Main Association of Austrian Social Security Institutions: Statistical data on accident insurance (Statistische Daten aus der Unfallversicherung). Main Association of Austrian Social Security Institutions: Statistical data on beneficiaries receiving federal care allowance (Statistische Daten zu den Bundespflegegeldbezieherinnen und -beziehern). Federal Ministry of Finance (Bundesministerium für Finanzen): Closed Account of Federal Government (Rechnungsabschluss des Bundes). - Schemes 1, 5, 7: Full coverage. Data on direct costs for civil servants are not available. There are also no data available on employers social contributions by sector of origin. Scheme 19: Full coverage. - Scheme 19: Full coverage. - Scheme 5: Full coverage. - Scheme 6: Full coverage. Scheme 3: Data on pension expenditures above and below retirement age are not available. Scheme 6: Data on care allowance expenditures above and below retirement age are not available. Schemes 3, 4, 5, 6, 11, 13, 17, 24, 30, 31: Full coverage. Quality Report ESSPROS core system Page 9 of 22

10 Federal Ministry of Finance: Information on tax credits for children (Information zu den Kinderabsetzbeträgen). Federal Ministry of Finance: Information on housing assistance, rent assistance and loan substituting own resources (Information zur Wohnbeihilfe, Mietzinsbeihilfe und zu Eigenmittelersatzdarlehen). Federal Ministry of Labour, Social Affairs and Consumer Protection (Bundesministerium für Arbeit, Soziales und Konsumentenschutz): Report of the Committee on Long-Term Pension Sustainability (Gutachten der Kommission zur langfristigen Pensionssicherung). Federal Ministry of Labour, Social Affairs and Consumer Protection: Statistical data on social compensation (Statistische Daten zur Sozialentschädigung). Federal Ministry of Labour, Social Affairs and Consumer Protection: Information on receipts and expenditures of the disabled persons compensation fund (Information zu den Einnahmen und Ausgaben des Ausgleichstaxfonds). Federal Ministry of Labour, Social Affairs and Consumer Protection: Labour market policy databse (Arbeitsmarktpolitik- Datenbank). Federal Chancellery (Bundeskanzleramt): Staff of Federal Civil Service. Facts and Figures (Das Personal des Bundes. Daten und Fakten). - Scheme 14: Full coverage. - Scheme 16: Full coverage. - Scheme 1: Full coverage. - Scheme 3: Full coverage. - Scheme 17: Full coverage. - Scheme 11: Full coverage. - Scheme 19: Full coverage. Quality Report ESSPROS core system Page 10 of 22

11 Association of Occupational Pension Funds (Fachverband der Pensionskassen): Information on contributions of employers and employees (Information zu den Beitragsleistungen der Arbeitgeber und Arbeitnehmer). Austrian Institute for Economic Research (Österreichisches Institut für Wirtschaftsforschung): Studies on the occupational pension scheme (Studien zur betrieblichen Altersvorsorge). Court of Audit (Rechnungshof): Report on the average earnings of the total population (Bericht über die durchschnittlichen Einkommen der gesamten Bevölkerung) Financial Market Authority (Finanzmarktaufsicht): Income and loss statement of pension funds (Gewinn- und Verlustrechnung der Pensionskassen). Governments of the Laender including Vienna (Länder einschließlich Wien): Closed accounts of the Laender (Rechnungsabschlüsse der Länder). Government of Upper Austria (Oberösterreich): Statistics of Social Assistance of Local Authorities (Sozialhilfestatistik der regionalen Träger). Government of Styria (Steiermark): Statistics of Social Assistance of Local Authorities (Sozialhilfestatistik der Sozialhilfeverbände). Vienna Social Fund (Fonds Soziales Wien): - Scheme 20: Full coverage. Data are not available regularly. Data are only available every second year. Scheme 20: Full coverage. Scheme 19: Full coverage. - Scheme 20: Full coverage. Scheme 9: Data base is out of date. Scheme 21: Costs or contributions paid by beneficiaries cannot always be excluded from the value of social benefits. Due to the lack of detailedness data can partly not be broken down by the different kinds of benefits. Due to the lack of detailedness data can partly not be broken down by the different kinds of benefits. Schemes 9, 21, 22: Full coverage. Scheme 22: Upper Austria (please note: no shortcoming concerning geographical coverage but an additional information to the closed accounts of the municipalities). Scheme 22: Styria (please note: no shortcoming concerning geographical coverage but an additional information to the closed accounts of the municipalities). Scheme 21: Vienna Quality Report ESSPROS core system Page 11 of 22

12 Annual report (Geschäftsbericht). Construction Workers Annual Leave and Severance Pay Fund (Bauarbeiter-Urlaubs- & Abfertigungskasse): Income and loss statement (Gewinn- und Verlustrechnung). Bankruptcy Contingency Fund (Insolvenz- Entgelt-Fonds): Income and loss statement (Gewinn- und Verlustrechnung). Austrian Federal Railways Postbus Ltd (Österreichische Bundesbahnen-Postbus GmbH): Information on expenditures for fee exemptions (Information zu den Ausgaben für Gebührenbefreiungen). GIS Gebühren Info Service GmbH: Information on number of and expenditures for fee exemptions (Information zur Anzahl von und Ausgaben für Gebührenbefreiungen). Health institution for civil servants of Vienna (Krankenfürsorgeanstalt der Bediensteten der Stadt Wien): Information on receipts and expenditures (Information zu den Einnahmen und Ausgaben). Statistics Austria (Statistik Austria): National Accounts (Volkswirtschaftliche Gesamtrechnungen). Statistics Austria: National Pension Account (Volkswirtschaftliches Pensionskonto). Statistics Austria: Special statistical tabulation of the dataset for the Report on (please note: no shortcoming concerning geographical coverage but an additional information to the closed accounts of the Laender). - Scheme 12: Full coverage. - Scheme 18: Full coverage. Expenditure data are not available any more. There are no separate expenditure data available for exemption from television and radio license fee. Data are not split up by functions and by means test. Data only cover expenditures and receipts for one health institution for civil servants (Vienna). Scheme 25: Full coverage. Scheme 25: Full coverage. Scheme 28: Vienna. - Scheme 19: Full coverage. Data on pension expenditure by benefit as well as above and below retirement age are not available. There are also no separate data available on health care contributions by functions. Scheme 2: Full coverage. - Scheme 2: Full coverage. Quality Report ESSPROS core system Page 12 of 22

13 average earnings by the Court of Audit (Sonderauswertung aus dem Datenbestand des Einkommensberichts des Rechnungshofes Statistics Austria: Health expenditure according to the System of Health Accounts (SHA) (Gesundheitsausgaben gemäß System der Gesundheitskonten SHA). Statistics Austria: Government expenditure by function according to the Classification of the Functions of Government (COFOG) (Staatsausgaben nach Aufgabenbereichen gemäß COFOG-Klassifikation). Statistics Austria: Closed accounts of the Laender and municipalities (Rechnungsabschlüsse der Länder und Gemeinden). Statistics Austria: Statistics of Means-tested Minimum Income Scheme (Statistik der Bedarfsorientierten Mindestsicherung). Statistics Austria: Statistics on care services (Pflegedienstleistungsstatistik). Statistics Austria: Statistics on receipts and expenditures of various relief funds (Statistik zu den Einnahmen und Ausgaben diverser Hilfsfonds). - Schemes 8, 9, 10: Full coverage. - Schemes 8, 9, 10: Full coverage. Scheme 10: Data base is out of date. Schemes 10, 21, 22, 23: Full coverage. Scheme 22: Due to the lack of detailedness data can partly not be broken down by the different kinds of benefits. - Scheme 21: Full coverage. - Schemes 21, 22: Full coverage. - Scheme 26: Full coverage. 4. Please fill in this column only in cases of: delays, data source containing estimations, incomplete coverage for some schemes. In cases of incomplete schemes, please specify the code of Expenditure, Receipts, and Benefits that are not covered. 5. Please indicate "Full coverage" if the data source covers the whole country. If the data source contains data for some regions only, please specify the region. 1.2 Where appropriate (e.g. if cross-sources are used), please indicate the benefits concerned by the different types of data sources (see regulation point ) Quality Report ESSPROS core system Page 13 of 22

14 Scheme 11 Scheme 21 Scheme concerned Benefit concerned Data sources cross-covering the benefits NMT Full unemployment benefit NMT Early retirement benefit for labour market reasons NMT Vocational training allowance NMT Other cash periodic benefits MT Full unemployment benefit NMT Direct provision NMT Other direct provision NMT Other benefits in kind MT Direct provision MT Other direct provision MT Other benefits in kind NMT Economic integration of the handicapped NMT Other cash periodic benefits NMT Accommodation NMT Assistance in carrying out daily tasks NMT Rehabilitation NMT Other benefits in kind MT Accommodation MT Assistance in carrying out daily tasks MT Rehabilitation MT Other benefits in kind NMT Other cash lump sum benefits NMT Accommodation NMT Assistance in carrying out daily tasks NMT Other benefits in kind (please, specify at least two data sources) - Federal Ministry of Finance (Bundesministerium für Finanzen): Closed Account of Federal Government (Rechnungsabschluss des Bundes). - Federal Ministry of Labour, Social Affairs and Consumer Protection: Labour market policy databse (Arbeitsmarktpolitik-Datenbank). - Governments of the Laender including Vienna (Länder einschließlich Wien): Closed accounts of the Laender (Rechnungsabschlüsse der Länder). - Statistics Austria: Closed accounts of the Laender and municipalities (Rechnungsabschlüsse der Länder und Gemeinden). Quality Report ESSPROS core system Page 14 of 22

15 MT Old-age pension MT Accommodation MT Assistance in carrying out daily tasks MT Funeral expenses NMT Family or child allowance NMT Child day care NMT Accommodation NMT Home help NMT Other benefits in kind MT Family or child allowance MT Other cash periodic benefits MT Accommodation MT Home help MT Other benefits in kind NMT Mobility and resettlement NMT Vocational training MT Vocational training MT Other rent benefit NMT Accommodation NMT Rehabilitation of alcohol and drugs abusers NMT Other benefits in kind MT Income support MT Other cash lump sum benefits MT Accommodation MT Rehabilitation of alcohol and drugs abusers MT Other benefits in kind 1.3 Geographical comparability* (see regulation point 1.2.1) Degree of coverage in terms of schemes (6) Degree of coverage in terms of receipts, Cases of non-application of the ESSPROS methodology Quality Report ESSPROS core system Page 15 of 22

16 (if there are cases of schemes only partially covered or schemes missed or not available) Social benefits and services provided by non-profit organisations and not funded by state or local governments are not included. expenditure and detailed benefits (if part of expenditures, receipts or detailed benefits are not available) Further fee exemptions of central government institutions as well as fee exemptions of Laender and municipalities are not included in scheme 25. in the form of a comprehensive list (whether there are cases (both schemes and benefits) of possible non-adherence with the ESSPROS methodology: provision from specific sources, for example, could imply the use of definitions and methodologies not in line with our Manual) * Please note that this table is referred to coverage and consistency with ESSPROS methodology of final figures. 6. If a scheme is completely missing in the final figures; please specify its number in the first column and in the second column specify "Missing". If only some expenditures, receipts or benefits of a certain scheme are missing in the final figures, please specify in the first column the number of the scheme and in the second column the codes of items that are missing Methodologies and assumptions used in the estimates of statistics (see regulation point ) Scheme Estimates for schemes on which no data are available (7) (please explain methodologies used for all estimations) Estimates for missing receipts, expenditure and detailed benefits, if: (a) data are completely lacking (please explain methodologies used for all estimations) (b) the breakdown for one benefit or group of benefit is missing (8) Scheme , , : Expenditures for disability, old-age and survivors pensions are estimated with the share of expenditure for old-age pensions beneficiaries above and below retirement age and for beneficiaries of survivors pensions , , : Health care contributions by functions are split up proportionally to the pension expenditures. Scheme , : For a part of pension benefits expenditures above and below retirement age are estimated with the Quality Report ESSPROS core system Page 16 of 22

17 Scheme 5 Scheme 6 Schemes 8, 9, 10 Scheme 19 Expenditures and receipts are estimated by extrapolating the data bases with the annual rates of change of health expenditures of the subsectors central government (excluding social security funds), state government and local government according to SHA, for the most recent year according to COFOG. share of beneficiaries above and below retirement age , , : Because detailed data are not available health care contributions are split up according to actual expenses for old age benefits and survivors benefits , : Expenditures for disability pensions above and below retirement age are estimated, separately for men and women, with the share of gross monthly expenditure in December , : Expenditures for care allowance are estimated with the share of beneficiaries above and below retirement age : Direct costs for civil servants (the minor part of this item) are estimated with the average number of days at sick leave per civil servant, the number of civil servants and the average gross earnings per working day. It is assumed that the average number of days at sick leave per civil servant of the Laender or municipalities is the same as for civil servants of federal government , , , , Quality Report ESSPROS core system Page 17 of 22

18 : Employers social contributions by sector of origin are estimated with the share of compensation of employees by sector of origin according to National Accounts (ESA 2010). Scheme , , , , , , , , , , , , : As far as costs or contributions paid by beneficiaries cannot be excluded from the value of a social benefit directly, the corresponding percentage of the expenditure for this particular benefit is calculated. The amount of the contribution is estimated with that percentage referring to the relevant receipts in total. Scheme , , , : Because detailed data are not available benefits are split up at a ratio of 50:50. Scheme 25 Expenditures for exemption from television and radio license fee are estimated with the number of exemptions and the amount of monthly license fees for radio, television and the combination of radio and television. Expenditures for exemptions from these fees and from telephone charges by functions and means test are split up according to the number of exemptions and the reason for granting these exemptions. Expenditures for public benefits of the Austrian Federal Railways are calculated with the number and the amount of fee reduction for reduced or free cards which are necessary for cheaper tickets Quality Report ESSPROS core system Page 18 of 22

19 Changes in the data sources used (9) Changes in the methods used for estimating data (10) Revisions of data due to conceptual adjustments (11) Revisions of data due to availability of final statistics (12) Other revisions of data (e.g. due to quality review actions) Scheme 28 both by socially induced reason. Expenditure for public benefits of the Federal Railways Postbus AG is extrapolated with data until Data on expenditures and receipts are estimated by multiplying the available data for the health institution for civil servants in Vienna by the factor of 1.7 which corresponds to the relation of total civil servants insured by health institutions to the civil servants insured in Vienna. 7. If a scheme is completely estimated, please specify the methodology in the second column. If only some expenditures, receipts or benefits of one scheme are estimated, please specify the methodology in the third or fourth column. 8. E.g. breakdown of one benefit into means-tested and non-means-tested benefit or breakdown of cash benefit specific to one function into several detailed benefits. 3. Revision of statistics (In the first column, please indicate the scheme involved, in the second column, the items involved, then thick with an 'X' the column that corresponds to the type of the revision and, where it is the case, please describe in the last column each revision with a few words, specifying if it is extraordinary (very rare) or ordinary (it can happen regularly). (see regulation point 2.1.3) Type of revision Scheme Items Details on the revision Scheme , Scheme , , , , , , , , X Estimates have been replaced by information for 2012 missing in the last data collection (ordinary revision). X Revision in data source for 2012 (ordinary revision). Quality Report ESSPROS core system Page 19 of 22

20 , Scheme , , , , Scheme , , , Scheme , , , , Scheme , , , , , , , , , Scheme , , , Scheme 21 Several items for receipts, X X Estimates have been replaced by information for 2012 missing in the last data collection (ordinary revision). X Estimates have been replaced by information for 2011 and 2012 missing in the last data collection (ordinary revision). X Estimates have been replaced by information for 2011 and 2012 missing in the last data collection (ordinary revision). X Estimates have been replaced by information for 2012 missing in the last data collection (ordinary revision). X Classification of units by institutional sectors has changed because of ESA 2010 revision. Therefore structure of receipts has changed for the whole time series (1980, 1985, ; extraordinary revision). Figures have been replaced due to quality review action for 2011 and 2012 (ordinary revision). X X Estimates have been replaced by final data for 2012 (ordinary revision). Quality Report ESSPROS core system Page 20 of 22