The Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI)
The Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI) is brought as a national standard with the Decision of the Government of the Republic of Macedonia in 2007 (“Official Gazette of the Republic of Macedonia” No. 65/2007).
The need of bringing the Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI) as a national standard is based on the recommendations of the European System of Accounts (Commission of the European Community) and the System of National Accounts (Commission of the European Community, OECD, IMF, UN and WB) for establishing classifications of expenditures according to the purposes:
- Classification of Individual Consumption by Purpose, COICOP;
- Classification of the Functions of Government, COFOG and
- Classification of the Purposes of Non-Profit Institutions Serving Households, COPNI.
The classifications serve to identify transactions of producers of goods and services by the three sectors: Government, Households and Non-Profit Institutions Serving Households.
Non-Profit Institutions Serving Households are legal entities established in order to produce goods and services which, according to their character, are not allowed to be source of incomes, profit or other financial payments of the units that founded, controlled or financed them.
In the sector of Non-Profit Institutions Serving Households are included two main types of NPISH that provide goods and services to their members or other households free of charge or by non-economically significant prices:
?) trade unions, professional and educational associations, political parties, churches and religious associations, cultural, recreational and sport clubs;
b) charities and aid organisations financed by charity transfers in cash or in kind by other institutional units.
According to the Classification of the Purposes of Non-Profit Institutions Serving Households, the functions are linked with regards to the objectives and assignment of some transactions performed by Non-Profit Institutions Serving Households.
The main usage of the Classification is to classify the expenditures of the NPISH in a manner consistent with the purposes of the individual consumption expenditures of households and general Government in order to calculate the actual final consumption of households (the actual individual consumption as one of the aggregates according to the System of National Accounts (SNA) 1993).
The Classification of the Purposes of Non-Profit Institutions Serving Households is in function of providing better consistency and harmonisation of statistical surveys in the statistical system of the country. According to the Classification, the units of NPISH are divided i.e. classified according to the content of the divisions, groups and classes listed in the very Classification.
The Classification has 9 divisions, divided into groups and into classes respectively. The divisions describe the general objectives of NPISH, while the groups and classes describe in details the objectives in order to better identify the separate activities of NPISH and to determine an appropriate code from the Classification according to the objectives of NPISH.
Having in mind the concepts of the other areas of statistics linked with national accounts, the Classification provides a basis for preparation of publications and data dissemination. According to the Classification, interpretation of data on NPISH covers collecting, processing validating and data entering in the database on national and international institutional level. The implementation of international standards allows the experts to use those standards in cross-analyses of data on NPISH.
From users' point of view, the Classification will be applied by the bearers of the statistical system in the country and the users of statistical data.
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