How to File FLA Return at RBI-FLAIR portal?




Foreign Liabilities and Assets Information Reporting (FLAIR)
User Manual for submission of online FLA Form (Company/LLP/ Others)

1. FLA online form  
1.1 Logging on to FLA online form
Step 1: Enter your user name, new password and valid Captcha. (The captcha is case sensitive.)
Step 2: Enter OTP code (the user will receive the OTP on registered E-mail ID for login)
1.2 Entry in FLA online form:
      On successful login, the home page (dashboard) is displayed.

Step 1: Click on the top - left option button to open Menu. Click on “FLA Online Form”.


Step 2: Then click on “Start Filing FLA form”.

Following screen will appear:

2. Section I
The fields in the FLA online Form for Section I are described in the following table.  

All fields are mandatory, can’t be left blank.

Table 2.1: Fields of Section I in the FLA online Form
Sr.
No.
Field Name
Field Description
1
Year
Choose Year from drop down menu
2
1. Name of the Indian Company*
Pre-filled, non-editable as per the FLA registration form
3
2. PAN number*
Pre-filled, non-editable as per the FLA registration form
4
3. CIN number*
Pre-filled, non-editable as per the FLA registration form
5
Name of the Contact Person*
Enter the name of the contact person
6
Telephone No. (with extension)*
Mention the telephone number with extension
7
Mobile Number*
Provide valid mobile number
8
E-Mail ID (Head of the institution)*
Pre-filled, non-editable as per the FLA registration form
9
E-Mail of Contact person*
Enter the Email ID of the contact person
10
Designation*
Mention the designation of the contact person
11
Website (if any)
Enter the website of the company, if any
12
Account Closing date*
Choose the date of closing account for submission of current FLA return from the side arrow of calendar
13
Nature of Business*
Choose the nature of business as per National Industrial Classification (NIC) 2008 Code from the drop down menu. Refer the Annex-1 for the list of National Industrial Classification (NIC) 2008 Codes
14
Whether your company is merged/amalgamated during year
Select Yes or No.
In case of Yes is selected, then provide the details of new company merged/amalgamated, number of merged companies and the name of merged entity.
15
Whether the company is listed?*
Choose appropriate option for your company is listed or not. If your company’s CIN number is started from L, its means, it’s Listed company and then choose Yes, else choose No.
16
Identification of the reporting company  (in terms of inward FDI)*
Choose appropriate option from the drop down menu.
17
Type of  company*
Select appropriate option from the drop down menu
18
Whether the Company is Asset Management Company?*
Select Yes or No.

19
Whether the Company has Technical   Foreign collaboration?*
Select Yes or No.

20
Whether the company has any business activity during latest financial year?*
Select Yes or No.


After filling all the details in Section I, click on “Save as Draft”, then click on “Validate Section I/Proceed to Section II”

3. Section II (Financial Details)
The fields in the FLA online Form for Section II are described in the following table.  
All fields are mandatory, can’t be left blank.
Table 2.2: Fields of Section II in the FLA online Form
Sr.
No.
Field Name
Field Description
1. Total Paid-up Capital of Indian Company
1.0
Total Paid-up Capital
Auto-calculated (sum of point 1.1 and 1.2)
Paid-up capital of a company cannot be zero or blank.
1.1
Total Equity & Participating Preference share Capital 
Auto-calculated (sum of ordinary/equity share and Participating Preference share)
(a)
Ordinary/Equity Share
Enter number of shares in actual for the end March; Amount will be Auto-calculated.
In case of different class of Equity Shares, consolidated figure should be reported
(b)
Participating Preference Share
Enter number of shares in actual for the end March; Amount will be Auto-calculated.
1.2
Non-Participating Preference share
Enter number of shares in actual for the end March; Amount will be Auto-calculated.
2. Non-Resident Holdings
2.1
Equity and Participating Preference Share Capital
Auto-calculated (sum of item-1 to item-12).
Enter the number of shares in actual for the items (1 to 12) mentioned under the head 2.1
2.2
Non-Participating Preference Share
Enter number of shares in actual for the end March.
3.0
Non Resident Equity & Participating Preference Share Capital%
Auto-calculated.
3. Profit and Loss account  (From P/L Account)
3.1
Profit(+)/Loss(-) before tax (during the year)
Enter appropriate amount in INR lakhs for the item 3.1 for the last two financial years.
3.2
Profit(+)/Loss(-) after tax (during the year)
Enter appropriate amount in INR lakhs for the item 3.2 for the last two financial years.
3.3
Dividend (Interim and Final Dividend)
Enter appropriate amount in INR lakhs for the item 3.3 for the last two financial years.
3.4
Tax on Dividend (if any)
Enter appropriate amount in INR lakhs for the item 3.4 for the last two financial years.
3.5
Retained Profit
Auto-calculated
4. Reserves & Surplus (from Balance sheet)
4.1
Reserves & Surplus
Enter appropriate amount in INR lakhs for the item 4.1 during the last two years.
4.2
Of which, Profit (+) and Loss (-) account balance
Enter appropriate amount in INR lakhs for the item 4.2 during the last two years.
4.3
Net worth of Company
Formula for Net Worth is = Total Equity & Participating Preference Share capital + Reserves and Surplus (this field is automated in FLA form section-II, companies are not required to compute it separately)
5. Sales and Purchase made during the financial year
Note: To be filled in by all companies/LLPs
5.1
Domestic Sales
Enter appropriate amount in INR lakhs for the item 5.1 for the last two financial years.
5.2
Exports
Enter appropriate amount in INR lakhs for the item 5.2 for the last two financial years.
5.3
Total Sales
Auto-calculated (5.1 + 5.2)
5.4
Domestic Purchase
Enter appropriate amount in INR lakhs for the item 5.4 for the last two financial years.
5.5
Imports
Enter appropriate amount in INR lakhs for the item 5.5 for the last two financial years.
5.6
Total Purchase
Auto-calculated (5.4+5.5)
6. Employee Information of reporting Indian company
6.1
No. of employees on payroll (in actual)
Enter actual number of employees on payroll at the end of March (current year as well as previous year)

After filling all the details in Section II, click on “Save as Draft”, then click on “Validate Section II/Proceed to Section III”.

3. Section III Foreign Liabilities (Investment made in India)
Please consider the below points while entering the data in section III:
·      Information should be reported for all the reference period, i.e. Previous March and Latest March.
·      If Account Closing Period of the company is different from reference period, then information should be reported on internal assessment basis for the reference period.
·      In case of listed companies, equity is valued using share price on closing date of reference period (this is automated field).
·      In case of unlisted companies, Own Fund of Book Value (OFBV) Method is used for equity valuation (this is automated field).

The fields in the FLA online Form for Section III are described in the following table.  
All fields are mandatory, can’t be left blank.
Table 2.3: Fields of Section III in the FLA online Form
Sr.
No.
Field Name
Field Description
Block 1. Investment in India under Foreign Direct Investment (FDI) scheme
(10% or more Equity Participation)
Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding 10 per cent or more ordinary/equity & preference shares of your company on the reference date.
1.a
No. of foreign direct investors during the year (10% or more Equity participation)
Enter the number of foreign direct investors during the year.
1.a.1
Month and Year of receiving FDI first time (in your company)
Select appropriate month from the drop down menu and enter the year of receiving the FDI first time.
1.b FDI
Based on number of foreign direct investors mentioned in 1.a, there will be auto display the list of 1.b.1 FDI 1, 1.b.2 FDI2 … and up to number of FDI based on previous year FLA return.
For example, if no. of FDI “3” is entered in 1.a, then system will display the list of 3 FDI investors in 1.b block i.e. 1.b.1 FDI1, 1.b.2 FDI2, 1.b.3 FDI3.
· Click on Edit button for modification (for which we want to modify or provide details) in 1.b.1 FDI 1, 1.b.2 FDI 2 and 1.b.3 FDI 3 one by one.
·         It will display the Name of non-resident company/ Individual.
·         Choose Country of non-resident investor from the drop down menu.  

Equity & Participating Preference Share Capital holding
Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of previous year and latest year.
1.0
Equity Capital
Auto-calculated
1.1
Liabilities to Direct Investors
Auto-calculated
1.2
Claims on Direct Investors
(Reverse investment)
Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.
2.0
Other Capital
Auto-calculated
2.1
Liabilities to Direct Investor
Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.
2.2
Claims on Direct Investor
Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.
3.0
Disinvestments in India during the year
Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.
·         Enter all the details in the blocks as mentioned above, then click on ADD FDI.
·         Likewise, fill all the FDI block one by one and click on Add FDI.
Block 2 Investment in India under Foreign Direct Investment (FDI) scheme (Less than 10% Equity Holding)
·         Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding less than 10 per cent ordinary/equity and participating preference shares of your company on the reference date.
·         Country-wise consolidated information should be provided.
2.a
Number of countries (with less than 10% Equity holding) from each during the year
Enter the number of countries with less than 10% Equity holding from each during the year.

2.b DI- Direct Investment
Based on number of countries mentioned in 2.a, there will be auto display the list of 2.b.1 DI 1, 2.b.2 DI2 … and up to number of countries of non-resident investor.
For example, if no. of DI as “3” is entered in 1.a, then system will display the list of 3 DI investors in 2.b block i.e. 2.b.1 DI1, 2.b.2 DI2, 2.b.3 DI3.
·  Click on Edit button for modification in 2.b.1 DI 1, 2.b.2 DI 2 and 2.b.3 DI 3 one by one.
·         It will display the Country of non-resident investor.

Equity & Participating Preference Share Capital holding
Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of previous year and latest year.
1.0
Equity Capital
Auto-calculated
1.1
Liabilities to Direct Investors
Auto-calculated
1.2
Claims on Direct Investors
(Reverse investment)
Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.
2.0
Other Capital
Auto-calculated
2.1
Liabilities to Direct Investor
Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.
2.2
Claims on Direct Investor
Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.
3.0
Disinvestments in India during the year
Enter appropriate amount in INR lakhs and details of disinvestments also need to be provided for the item 3.0 at the end-March of the reporting year and its previous year.
·         Enter all the details in the blocks as mentioned above, then click on ADD DI.
·         Likewise, fill all the DI block one by one and click on Add DI.
Block 3 Portfolio Investment in India
Please furnish here the outstanding investments by non-resident investors, other than those made under Foreign Direct Investment Scheme in India (i.e. other than those reported in 1.b FDI & 2.b DI).  

Equity & Participating Preference share capital holding
Enter the percentage of Equity & Participating Preference share capital holding as at the end of previous year and latest year
1.0
Equity Securities (at Market Value)
Enter appropriate amount in INR lakhs for the item 1.0 at the end-March of the reporting year and its previous year.
2.0
Debt Securities
Auto-calculated
2.1
Money Market Instruments
(Original Maturity up to 1 year)
Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.
2.2
Bonds and Other instruments
(original maturity more than 1year)
Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.
3.0
Disinvestments in India during the year
Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.
Note: Please ensure that Non-resident Equity & Participating Preference share capital mentioned at item 2.1 of Section II should be reported in either 1.b FDI or 2.b DI or 3. PI at Market Value i.e. sum of equity % in 1.b FDI, 2.b DI & 3. PI must be equal to the item 2.3 of section II.
Block 4 Other Investment (Outstanding liabilities with Foreign Unrelated Parties)
This is a residual category that includes all financial liabilities not considered as direct investment or portfolio investment.
1.1
Trade Credit
Enter appropriate amount in INR lakhs for the item 1.1 at the end-March of the reporting year and its previous year.
1.2
Loans
Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.
1.3
Currency & Deposits
Enter appropriate amount in INR lakhs for the item 1.3 at the end-March of the reporting year and its previous year.
1.4
Other receivable and payable accounts
Enter appropriate amount in INR lakhs for the item 1.4 at the end-March of the reporting year and its previous year.

Total
Auto-calculated

After filling all the details in Section III, click on “Save as Draft”, then click on “Validate Section III/Proceed to Section IV” 


5. Section IV (Foreign Assets)
The fields in the FLA online Form for Section IV are described in the following table.  
All fields are mandatory, can’t be left blank.
Table 2.4: Fields of Section IV in the FLA online Form
1.Please use the exchange rate as at end-March Previous FY and end-March Latest FY (as applicable) of reporting year while reporting the Foreign Assets in INR lakh.
2.Incase if overseas company is listed, equity should be valued using share price on closing date of reference period (Item 1.1 of 1.b ODI, item 1.1 of 2.b DI and item 1.1 of 3. PI)
3.If overseas company is unlisted, Own Fund of Book Value (OFBV) Method should be used for the valuation of equity investments (Item 1.1 of 1.b ODI, item 1.1 of 2.b DI and item 1.1 of 3. PI)
4. Imports, Exports, Total Sales and Total Purchase of Direct Investment Enterprise (DIE) Abroad (more than 50% equity holding by Indian reporting company)
1. Equity Capital (PUC), Reserves & Surplus of Direct Investment Enterprise (DIE) Abroad (10% or more equity holding by Indian reporting company).
[Please report here the total equity of DIE, equity held by your company, reserves (excluding P&L Account) and Profit & Loss Account of those DIEs in each of which your company hold 10% or more equity shares on the reference date.]
1. Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme (10% or more equity holding)
1.a
No. of Direct Investment Enterprises (DIE) Abroad as on end-March 2019
Enter the number of Overseas Direct Investment (ODI) Enterprises during the year.
1.a.1
Month and Year of ODI made first time (by your company)
Select appropriate month from the drop-down menu and enter the year when the ODI made first time.
1.b ODI
Based on number of Overseas Direct Investment (ODI) mentioned in 1.a, there will be auto display the list of 1.b.1 ODI 1, 1.b.2 ODI2 … and up to number of DIEs as you have mentioned in 1.a.
For example, if no. of ODI “3” is entered in 1.a, then system will display the list of 3 ODI investors in 1.b block i.e. 1.b.1 ODI1, 1.b.2 ODI2, 1.b.3 ODI3.
·         It will display the Name of non-resident company/ Individual.
·         Choose Country of non-resident investor from the drop-down menu. 
·         Click on Edit button for modification in 1.b.1 ODI 1, 1.b.2 ODI 2 and 1.b.3 ODI 3 one by one.

Equity & Participating Preference Share Capital holding
Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of March previous year and reporting year.
3.1
Reported Foreign Currency
Choose reported foreign currency from the drop-down menu
3.2
Total Equity of DIE (Paid Up Capital of DIE)
Enter Total Equity amount of DIE in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.3
Equity of DIE held by you (at face value)
Enter Equity of DIE held by you in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.4
Reserves and Surplus
Enter reserves and surplus in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.4.1
 Of which, Profit (+) and Loss (-) account balance
Enter appropriate amount in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.5
Net Worth of DIE 
Auto-calculated
3.6
Exchange rate in Rs. per unit foreign currency*
Enter Exchange rate of reporting foreign currency against Indian Rs. should be given as on closing date of reference period.
3.7
Total Sales
Enter total sales in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.7.1
of which Exports
Enter Exports of total sales in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.8
Total Purchase
Enter total Purchase in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.8.1
of which Imports
Enter Imports of total sales in Foreign Currency (in actuals) as at the end of March previous year and reporting year.
3.9
No. of Employees on Payroll
Enter number of employees on payroll as at the end of March previous year and reporting year.
Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold 10% or more equity shares on the reference date.
1.0
Equity Capital 
Auto-calculated
1.1
Claims on Direct Investment Enterprise
Enter appropriate amount on claims on DIE under Equity capital in INR lakhs at the end-March of the reporting year and its previous year.
1.2
Liabilities to Direct Investment Enterprise (Reverse investment)
Enter appropriate amount of liabilities to DIE under Equity capital in INR lakhs at the end-March of the reporting year and its previous year.
2.0
Other Capital 
Auto-calculated
2.1
Claims on Direct Investment Enterprise
Enter appropriate amount on claims on DIE under other capital in INR lakhs at the end-March of the reporting year and its previous year.
2.2
Liabilities to Direct Investment Enterprise (Reverse investment)
Enter appropriate amount on liabilities on DIE under other capital in INR lakhs at the end-March of the reporting year and its previous year.
3.0
Disinvestments abroad during the year
Enter appropriate amount of disinvestment abroad during the year in INR lakhs.
#: Other capital, item 2.1 & 2.2 of 2.b ODI includes all other liabilities and claims at Nominal value, except equity, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident companies where Indian company holds less than 10 per cent equity and also with related parties.
·         Enter all the details in the blocks as mentioned above, then click on ADD ODI.
·         Likewise, fill all the ODI block one by one and click on Add ODI.
Block 2 DI – Direct Investment Abroad (Less than 10% equity holding)
·      Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold less than 10 % equity shares on the reference date.
·      Country-wise consolidated information should be provided.
2.a
No. of Countries where your company holds less than 10 % equity shares in each under the ODI Scheme
Enter the number of countries with less than 10% equity shares in each under the ODI Scheme during the year.

2.b DI- Direct Investment
Based on number of countries mentioned in 2.a, there will be auto display the list of 2.b.1 DI 1, 2.b.2 DI2 … and up to number of countries.
For example, if no. of DI “3” is entered in 1.a, then system will display the list of 3 DI investors in 2.b block i.e. 2.b.1 DI1, 2.b.2 DI2, 2.b.3 DI3.
·         It will display the Country of non-resident investor.
·         Click on Edit button for modification in 2.b.1 DI 1, 2.b.2 DI 2 and 2.b.3 DI 3 one by one. 

Equity & Participating Preference Share Capital holding
Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of March previous year and reporting year.
1.0
Equity Capital
Auto-calculated
1.1
Claims on Direct Investment Enterprise
Enter appropriate amount in INR lakhs for the item 1.1 as at the end of March previous year and reporting year.
1.2
Liabilities to Direct Investment Enterprise (Reverse investment)
Enter appropriate amount in INR lakhs for the item 1.2 as at the end of March previous year and reporting year.
2.0
Other Capital
Auto-calculated
2.1
Claims on Direct Investment Enterprise
Enter appropriate amount in INR lakhs for the item 2.1 as at the end of March previous year and reporting year.
2.2
Liabilities to Direct Investment Enterprise (Reverse investment)
Enter appropriate amount in INR lakhs for the item 2.2 as at the end of March previous year and reporting year.
3.0
Disinvestments abroad during the year
Enter appropriate amount in INR lakhs for the item 3.0 as at the end of March previous year and reporting year.
·         Enter all the details in the blocks as mentioned above, then click on ADD DI.
·         Likewise, fill all the DI block one by one and click on Add DI.
Block 3 Portfolio Investment in India
Please furnish here the market value of outstanding investments in non-resident enterprises, other than those made under ODI scheme reported in Block 2.b.1.
3.a
Country of Non-Resident Enterprise
Enter the number of countries of Non-Resident Enterprise
3.b PI
Based on number of Country of Non-Resident Enterprise (PI) mentioned in 3.a, there will be auto display the list of 3.b.1 PI1, 3.b.2 PI2 … and up to number of PI based on previous year FLA return.
For example, if no. of PI “3” is entered in 1.a, then system will display the list of 3 PI investors in 3.b block i.e. 3.b.1 PI1, 3.b.2 PI2, 3.b.3 PI3.
·         It will display the Country of non-resident investor.
·         Click on Edit button for modification in 3.b.1 PI1, 3.b.2 PI2 and 3.b.3 PI3 one by one.
·         Fill the below details to add/Edit PI and Press (Add PI) button

Country of DIE
Choose country from the drop down menu
1.0
Equity Securities (at Market Value)
Enter appropriate amount in INR lakhs for the item 1.0 at the end-March of the reporting year and its previous year.
2.0
Debt Securities
Auto-calculated
2.1
Money Market Instruments
(Original Maturity up to 1 year)
Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.
2.2
Bonds and Other instruments
(original maturity more than 1year)
Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.
3.0
Disinvestments in India during the year
Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.
Block 4 Other Investment (Outstanding Claims with Foreign Unrelated Parties)
This is a residual category that includes all financial claims not considered as direct investment or portfolio investment.
1.1
Trade Credit
Enter appropriate amount in INR lakhs for the item 1.1 at the end-March of the reporting year and its previous year.
1.2
Loans
Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.
1.3
Currency & Deposits
Enter appropriate amount in INR lakhs for the item 1.3 at the end-March of the reporting year and its previous year.
1.4
Other receivable and payable accounts
Enter appropriate amount in INR lakhs for the item 1.4 at the end-March of the reporting year and its previous year.

Total
Auto-calculated

After filling all the details in Section IV, click on “Save as Draft”, then click on “Validate Section IV/Proceed to FLA Form Submission”.







Annex-1
NIC DIVISION DESCRIPTION
NIC CODE
Crop and animal production, hunting and related service activities
1
Forestry and logging
2
Fishing and aquaculture
3
Mining of coal and lignite
5
Extraction of crude petroleum and natural gas
6
Mining of metal ores
7
Other mining and quarrying
8
Mining support service activities
9
Manufacture of food products
10
Manufacture of beverages
11
Manufacture of tobacco products
12
Manufacture of textiles
13
Manufacture of wearing apparel
14
Manufacture of leather and related products
15
Manufacture of wood and products of wood and cork, except furniture
16
Manufacture of paper and paper products
17
Printing and reproduction of recorded media
18
Manufacture of coke and refined petroleum products
19
Manufacture of chemicals and chemical products
20
Manufacture of pharmaceuticals, medicinal chemical and botanical products
21
Manufacture of rubber and plastics products
22
Manufacture of other non-metallic mineral products
23
Manufacture of basic metals
24
Manufacture of fabricated metal products, except machinery and equipment
25
Manufacture of computer, electronic and optical products
26
Manufacture of electrical equipment
27
Manufacture of machinery and equipment n.e.c.
28
Manufacture of motor vehicles, trailers and semi-trailers
29
Manufacture of other transport equipment
30
Manufacture of furniture
31
Other manufacturing
32
Repair and installation of machinery and equipment
33
Electricity, gas, steam and air conditioning supply
35
Water collection, treatment and supply
36
Sewerage
37
Waste collection, treatment and disposal activities; materials recovery
38
Remediation activities and other waste management services
39
Construction of buildings
41
Civil engineering
42
Specialized construction activities
43
Wholesale and retail trade and repair of motor vehicles and motorcycles
45
Wholesale trade, except of motor vehicles and motorcycles
46
Retail trade, except of motor vehicles and motorcycles
47
Land transport and transport via pipelines
49
Water transport
50
Air transport
51
Warehousing and support activities for transportation
52
Postal and courier activities
53
Accommodation
55
Food and beverage service activities
56
Publishing activities
58
Motion picture, video and television programme production, sound recording and music publishing activities
59
Broadcasting and programming activities
60
Telecommunications
61
Computer programming, consultancy and related activities
62
Information service activities
63
Financial service activities, except insurance and pension funding
64
Insurance, reinsurance and pension funding, except compulsory social security
65
Other financial activities
66
Real estate activities
68
Legal and accounting activities
69
Activities of head offices; management consultancy activities
70
Architecture and engineering activities; technical testing and analysis
71
Scientific research and development
72
Advertising and market research
73
Other professional, scientific and technical activities
74
Veterinary activities
75
Rental and leasing activities
77
Employment activities
78
Travel agency, tour operator and other reservation service activities
79
Security and investigation activities
80
Services to buildings and landscape activities
81
Office administrative, office support and other business support activities
82
Public administration and defence; compulsory social security
84
Education
85
Human health activities
86
Social work activities with accommodation
87
Social work activities without accommodation
88
Creative, arts and entertainment activities
90
Libraries, archives, museums and other cultural activities
91
Gambling and betting activities
92
Sports activities and amusement and recreation activities
93
Activities of membership organizations
94
Repair of computers and personal and household goods
95
Other personal service activities
96
Activities of households as employers of domestic personnel
97
Undifferentiated goods- and services-producing activities of private households for own use
98
Activities of extraterritorial organizations and bodies
99


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