S.I. No. 92/1996 - Statistics (Business Accounts) Order, 1996.

S.I. No. 92 of 1996.


I, JIM HIGGINS, Minister of State at the Department of the Taoiseach, in exercise of the powers conferred on me by section 25 (1) of the Statistics Act, 1993 (No. 21 of 1993), and the Statistics (Delegation of Ministerial Functions) (No. 2) Order, 1995 ( S.I. No. 220 of 1995 ), hereby order as follows:

1. (1) This Order may be cited as the Statistics (Business Accounts) Order, 1996.

(2) This Order shall come into operation on the 1st day of April, 1996 and shall expire on the 31st day of December, 2000.

2. This Order applies to all undertakings, other than public authorities, classified for statistical purposes under Sections C to K of NACE Rev. 1 (set out in the Annex to Council Regulation (EEC) No. 3037/90 of 9 October 19911, as amended by Commission Regulation (EEC) No. 761/93 of 24 March 19932), which are engaged in economic activities at any time during a year in respect of which a survey referred to in Article 3 is undertaken.

1 OJ No. L293, 24.10.1990, p. 1.

2 OJ No. L83,3.4.1993, p. 1.

3. The Central Statistics Office shall be provided with the information specified in Article 4 of this Order in statistical form pursuant to surveys (the first of which shall be in April 1996) undertaken by the Central Statistics Office at intervals of not more than three months and shall be so provided in accordance with directions under section 26 of the Statistics Act, 1993 (No. 21 of 1993).

4. An undertaking to which this Order applies is hereby required to provide the Central Statistics Office with information in relation to its economic activities, and, in particular, shall, in respect of the period to which the relevant survey, undertaken in accordance with this Order, applies, so provide the information specified in the Schedule to this Order.


1. Particulars of trading names by which the undertaking is known.

2. Particulars of type of activity carried on by the undertaking.

3. Particulars of accounting period.

4. Particulars of the turnover of the undertaking.

5. Particulars of persons employed by the undertaking and their earnings.

6. Particulars of stock and work in progress.

7. Particulars of moneys owed to the undertaking and moneys owed by the undertaking.

8. Particulars of capital assets.

GIVEN under my hand, this 1st day of April, 1996.


Minister of State at Department

of the Taoiseach.