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National Classifications

ласификации на разходите по функции
(COFOG)

Country / Area: Bulgaria

Classification category: Expenditure classifications

 
General information
1 (a)Name of the current national classification (full name in official national languages and in English with acronyms in brackets, should be given)Класификации на разходите по функции,
Classifications of Expenditure According to Purpose:
Класификация на функциите на държавното управление (КОФОГ),
Classification of the Functions of Government (COFOG)
Класификация на индивидуалното потребление по цели (КОИКОП),
Classification of Individual Consumption According to Purpose (COICOP)
Класификация на функциите на организации с нестопанска цел, обслужващи домакинствата (КОПНИ),
Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI)
Класификация на разходите на производителите по цели (КОПП),
Classification of the Outlays of Producers According to Purpose (COPP)
1 (b)In which language(s) is the classification available?Bulgarian
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL. 
 
Classification structure
2 (a)Please describe the structure of the classification: How many levels does the classification have? (Please provide labels, such as “Division”, “Class”) How many categories exist at each level?Classification of the Functions of Government (COFOG)
3 levels: Division, Group, Class
Level 1: 10 divisions denoted by two-digit numerical codes;
Level 2: 69 groups denoted by three-digit numerical codes;
Level 3: 109 classes denoted by four-digit numerical codes.

Classification of Individual Consumption According to Purpose (COICOP)
3 levels: Division, Group, Class
Level 1: 14 divisions identified by two-digit numerical codes;
Level 2: 58 groups identified by three-digit numerical codes;
Level 3: 157 classes identified by four-digit numerical codes.

Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI)
3 levels: Division, Group, Class
Level 1: 9 divisions identified by two-digit numerical codes;
Level 2: 26 groups identified by three-digit numerical codes;
Level 3: 30 classes identified by four-digit numerical codes.

Classification of the Outlays of Producers According to Purpose (COPP)
2 levels: Division, Group, Class
Level 1: 6 categories identified by one-digit numerical codes;
Level 2: 22 categories identified by two-digit numerical codes
Level 3: 23 classes identified by four-digit numerical codes.

2 (b)Please provide examples of the coding system used at each level.Level 1: 01
Level 2: 01.1
Level 3: 01.1.1
 
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Classifications of Expenditure According to Purpose are part of the System of National Accounts (SNA 1993).
3 (b)Is the classification structure identical to the international standard or, if not, how does it differ? (e.g. have additional levels been added to the international standard or have changes been made within the level of the international structure, such as aggregations or additional breakdowns) 
3 (c)Please describe deviations from the international standard (in terms of structure, methodology or application rules). Please use examples, if a general statement is not possible. 
3 (d)At what level of the international standard can data be reported for international comparison? (Please provide examples of programmes / indicators if reporting takes place at different levels of the classification.)At Level 3 of COICOP for UN comparison - HBS (Household budget survey)
At Levels 1, 2, 3 and 4 of COICOP/HBS for Eurostat comparison - HBS (Household budget survey).
HICP data and CPI data can be reported at Levels 1, 2, 3 and 4 of COICOP/HICP.
3 (e)If no links to international classifications exist or no international standard is used, please state if there are plans to use international norms in the future.Not applicable.
 
Classification uses
4 (a)Please state for which statistical purposes (surveys etc.) this classification is used and if there are users outside of the Statistical Office. Please indicate at which level the classification is used for data collection and for data publishing.HSB (Household budget survey)
For data collection at Level 5 (6 digits) of COICOP/HSB - BG specifically designed for the needs of Bulgarian household budget survey.
For data publishing - at Level 1 of COICOP

Statistical Survey of Consumer Prices
HICP data is published at Levels 1, 2, 3 and 4 of COICOP/HICP.
CPI data is published at Levels 1, 2, 3 and 4 of COICOP/HICP.

Eurostat Purchasing Power Parities (PPP) Programme
The analytical categories for which PPPs are currently published are all at the 4-digit of COICOP or higher level of aggregation.
Deepest level at which the classifications are used for data publishing for the purposes of Non financial National accounts is;
COICOP - Level 2
COFOG - Level 2
COPNI - Level 1

4 (b)Please give the names of institutions that use the classification for non-statistical purposes (as opposed to statistical purposes in question 4(a)). Also indicate the kind of use (e.g. tax offices, social security, customs, enterprise register, employment services, work permits etc.) 
4 (c)Please indicate if alternative classifications are used by other institutions of the economy. Are these classifications available and useful for the Statistical Office?There is no alternative classification.
 
Implementation / revision status
5 (a)Please state the date of the official adoption of the classification. If not yet adopted, please indicate the current state (e.g. in development, sent for approval, in printing, ready to be distributed etc.)In force since 01.01.2004, adopted with Order of the President of NSI.
5 (b)Please state the date of use of the classification for individual statistical programmes.HSB (Household budget survey) - 2000 onwards

The COICOP/HICP classification has been used for HICP/CPI calculation since 2000.

5 (c)Are there existing plans for revision or update of the current classification?No.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)Not applicable.
5 (e)Please describe the link of the former classification to international classificationsNot applicable.
5 (f)Please describe the structure of the former classification and indicate the number of items at each level of the classification. (similar to question 2(a))Not applicable.
5 (g)Do conversion tables exist between the former and current classification?Not applicable.
5 (h)When was the former classification implemented?Not applicable.
5 (i)Are statistical data still collected or published according to the former classification? Please indicate if this statistical data is collected or published by the Statistical Office or elsewhere.Not applicable.
 
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?Yes, national explanatory notes.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?Not applicable.
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?Not applicable.
6 (d)Does a national coding index exist?No.
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)Yes, Excel, HTML, CSV.
6 (f)Are the correspondence tables or indexes available in electronic form?No.
 
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationBulgarian National Statistical Institute
7 (b)Contact address, phone number, e-mail or website for public information and inquiry2 P. Volov str. Sofia 1038, Bulgaria
Tel: +359 2 9857 577
e-mail: Classifications@nsi.bg
Website: http://www.nsi.bg
 
Other comments
9 (a)Please provide any other information on this classification that you consider relevantClassification of Individual Consumption by Purpose, at five-digit level (COICOP 5-digits) was adopted and implemented at national level from 24th July 2012.

Source: UN questionnaire, 14/09/2012