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Detailed structure and explanatory notes

COPP code 05


  • Division: 05 - Outlays on human resource development


This Division is divided into the following Groups:

  • 05.1 - Outlays on education and training
  • 05.2 - Outlays on health
  • 05.3 - Outlays on social services

Explanatory note

Outlays on human resource development are defined as a set of activities undertaken to improve efficiency of human resources as well as the granting of benefits to employees. Includes outlays on the respective equipment , facilities, personnel, etc.
Excludes: payments in kind such as provision of food or clothing , free or subsidized housing (06.1); safety devices and measures at work (06.3); contributions to cultural, recreational, educational facilities serving the general public (04.3).

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