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Detailed structure and explanatory notes

COFOG code 08

Structure   Notes

Hierarchy
  • Division: 08 - Recreation, culture and religion

Breakdown:

This Division is divided into the following Groups:

  • 08.1 - Recreational and sporting services
  • 08.2 - Cultural services
  • 08.3 - Broadcasting and publishing services
  • 08.4 - Religious and other community services
  • 08.5 - R&D Recreation, culture and religion
  • 08.6 - Recreation, culture and religion n.e.c.

Explanatory note

Government outlays on recreation, culture and religion include expenditures on services provided to individual persons and households and expenditures on services provided on a collective basis. Individual expenditures are allocated to groups (08.1) and (08.2); expenditures on collective services are assigned to groups (08.3) to (08.6).
Collective services are provided to the community as a whole. They include activities such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing recreational and cultural services; and applied research and experimental development into recreational, cultural and religious affairs and services.







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