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1 European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education EUROPEAN OBSERVATORY OF SPORTS OCCUPATIONS EUROPEAN CLASSIFICATION OF SPORT AND SPORT RELATED ECONOMIC ACTIVITIES - NEARS - EUROPEAN NETWORK OF SPORT SCIENCES IN HIGHER EDUCATION June 1997
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EUROPEAN CLASSIFICATION OF SPORT AND SPORT RELATED ... · agriculture) towards the terciary sectors (services), the secondary sectors (manufacture) being in an intermediate position.

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

EUROPEAN OBSERVATORY OF SPORTS OCCUPATIONS

EUROPEAN CLASSIFICATION OF SPORT AND SPORT RELATED ECONOMIC ACTIVITIES

- NEARS -

EUROPEAN NETWORK OF SPORT SCIENCES IN HIGHER EDUCATION

June 1997

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

This document has been produced under the coordination of Jean CAMY and Nathalie LE ROUX (UCB Lyon - France)

with the direct participation of :

BECCARINI Corrado (CONI - Italy) BOLLAERT Livin (V.U. Brussels - Belgium) BRUNELLI Marco (Nomisma - Italy) CASALI Simone (Statistical Institute - Luxemburg) CLAUDE Raymond (ENEPS - Luxemburg) CLIJSEN Leo (NSF - The Netherlands) DUFFY Patrick (University of Limerick - Ireland) HEIKKALA Juha (University of Tampere - Finland) LAPORTE Willy (University of GENT - Belgium) MADELLA Alberto (ISEF de Florence /CONI - Italy) MARCHIONI Marcello (ISEF de Florence - Italy) PAILLISSER Jean-Bernard (ENSA - France) PILKINTON Alan (SPRITO - U.K. RUI Claudino (INDESP - Portugal) SLOT Geert (NFWS - The Netherlands) STOLZNBERG Daniel (ENSA - France) STUDD Stephen (SPRITO - U.K.)

WICKLIN Brian (SCB - Sweden)

and with the help of the members of the European Network of Sport Sciences in Higher Education

Special thanks to Emile BRUNEAU from the Division of Classifications of the French

National Institute for Statistics and Economical Studies (INSEE), to Professor Peter ELIAS of the Institute for Employment Research (IER warwick) and to members of Eurostat

(Geoffrey THOMAS and Misses FRANCO) for their help and advices

Many thanks to Alan PILKINTON (SPRITO) for his specific contribution to this version in english language

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

This document has been realized within the framework and with the

financial support of the SOCRATES (D.G. XXII Programme

This document is a first draft of an ongoing process. It will be modified and completed following an experimentation of its use in 1997-98. This tool is based on the logic of the official classification of activities used by european statisticians. It takes a lot of information, especially for the sport related activities, in documents published by Statistical Insitutes, in particular the “ Nomenclature des Activités Françaises ” published by INSEE and the english version of the NACE.

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

SUMMARY

Pages : FOREWORDS : D. Van Gerven 5 INTRODUCTION 6 I SPORT AS AN ECONOMICAL AND SOCIAL ACTIVITY 7 II THE EUROPEAN CLASSIFICATIONS OF ACTIVITIES AND PRODUCTS 9 III THE EUROPEAN CLASSIFICATION OF SPORT AND SPORT 12 RELATED ACTIVITIES (NEARS)

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

FOREWORDS

By Professor Dick Van Gerven, President of the European Network of Sport Sciences in Higher Education. What is the purpose of a European Classification for sport and sport related activities ? While creating the European Observatory of Sport Occupations, the European Network of Sport Sciences in Higher Education, the Universities, Schools, professional organizations which belong to it, wished to strengthen their cooperation to giving better answers to the social and economical needs in training and employment. To be able to compare sport or sport related activities with a common tool used by all the countries of the European Union is of a strategic importance when the labour markets become more and more international. It is the objective of the work that has been done here. While thanking all those who contribute in it, we wish that it will reach its goal.

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

INTRODUCTION This booklet is the result of several years work for a group of researchers and experts in the field of sport with the contribution of specialists of Classifications. It remains imperfect and must be considered as a draft that users and experts from different countries will, we hope, help us to improve. Focusing on "sport activities" it follows the general framework and the location of this activity choosen by the statisticians. Introducing the notion of "sport related activities" it covers a wide range of goods and services needed by sport or generated by it. Its main objective is to propose enough disagregated classifications to allow a relevant and accurate description of sport activities. This classification will enables people in charge of the economical studies of sport to use a common tool and to facilitate the convergence and comparability of datas in the sector. Nevertheless a Classification, as disagrated as it can be, will always have limitations. It is inevitably a compromise between different options. This is even more true when the purpose is to realize a "European Classification". In a service activity, the different steps along which a domain has grown and become structured may be very different from one country to another. A framework with common references contributes to present as equivalent things which are fundamentally different. We are conscious of these limits. Nevertheless the risk of misunderstanding can be taken if the counterpart is the existence of comparable datas in an area which is becoming more and more a common economical area. The close cooperation between "nomenclaturists" and specialists of the sport domain from different members states of the European Union gave us the chance to link the coherence of the official Classifications and the pertinence required by users familiar with the field. This first attempt has to be improved. We are confident that the readers and users of this tool will help us to do this. I - SPORT AS AN ECONOMICAL AND SOCIAL ACTIVITY

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

Try to identify and isolate in an economical and social hole, at a national or european level a specifical sector of activity called "the sport sector" raises problems of several kinds : 1- First of all problems which are common to every definition of a sector, in particular problems related to the limitation of the considered domain. Thess kind of problems leads to a depth of understanding of the nature of the "sport activity" and to practical procedures for the inclusion and exclusion of activities. We will adopt a broad definition of sport, which means that we will take into account not only the activities run within the organized sport movement but also the physical activities developed as a mean of education1 , of recreation, of health development or care2 , of performance including the production of spectacles. Following this perspective, sport can be considered both as a product of consumption (good or service) and as an investment good (human capital). 2 - Another problem can arise from the confusion between the sport sector and the sport channel. For many reasons, some responsible people include in the sport activities, activities for the production of goods and services which are compulsary for their running (i.e. the manufacture of sport goods) or generated by them (i.e. health insurance related to sport practice). For our concern, the "sport activity" is limited to activities in direct relationship with the sport practice3 , which means the operation of sport facilities and the assistance to training and competition. The activities which are necessary for the sport practice or generated by it are called "sport related activities". For example, physical education is clearly an education activity which requires, in the different european countries at different degrees, a close relation to sport. Although the first group of activity can be quite easily identified, the second one is more heterogeneous and uncertain, sport appearing in a lot of economical sectors (manufacture, trade, education, transport, tourism, etc).

1 physical education at school is excluded 2 therapeutical activities are excluded 3 the professional practice of sport is, of course, included

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

3 - A third kind of problem, non specific to the domain, is related to the mesurement of the volume of the sport activity. Most of the time our approach is limited to the sector and we are unable to reach the level of the branch. The sector and the branch are different ways of grouping economical units. The first one gathers units which have the same principal activity. The second one is built with the inclusion of the units and the parts of pluri-active units having the same activity. We can conclude that the branch is more homogeneous than the sector. As it is not used when describing a sector, to collect information belonging to a more detailed level than the local unit of production (establishment) we encounter the risk that important pieces of activity (as for example the operation of swimming pools belonging to hotels) might disappear from our statistics. We will have to choose realistic and functional solutions, considering the situation case after case. 4 - Finally, of course, we are facing problems for the assignment of economical and social units in a specific sector. We can find help on rules or at least practical principles which are used in all other areas and which can be adapted. The method generally used to assign a pluri-active unit is the so called "top-down method". It consists of a successive assignment of the unit, taking care of its dominant activity, in the corresponding section, division, group and class. We will include all the secondary activities in the description of the unit.

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

II - THE EUROPEAN CLASSIFICATIONS OF ACTIVITIES AND PRODUCTS 1 - Nature and function of a classification Describing in an operational perspective the activities of the sport sector and initiate comparisons at a european level need a common grid of references. We might have been tempted to build our own classification, taking into account the peculiaritres of our objectives and of the sector itself. In this case we would have been unable to use the datas collected by the official statistical offices. Even if the classification they use has few possibilities to describe sport with enough details even at their most disagragated level, our choice has been to keep this general frame and to complete it (with supplementary desagrated levels). All the classifications used by statisticians are built on a multi-level principle. To help us in our purpose of analyzing the sport sector and related activities, two kind of classifications have been useful : - classifications of activities, i.e. of the units of production (enterprises, establishments) - classifications of products, i.e. of goods and services resulting from the activity of this units of production. Even if there is not a complete homology, there are evident links between those classifications. 2 - The Classification of Activities of the European Community (NACE) Concerning the activities we have a common tool of reference at the european level, the NACE. This tool integrates all the national classifications of the countries belonging to the European Union1. As it is the case for all classifications we find several level of agregation. The principal is that each superior level agregates elements from the inferior level. The NACE consists in :

- 17 sections (code with 1 letter) - 31 sub-sections (code with 2 letters) - 60 divisions (2 digits) - 240 groups (3 digits) - 500 classes (4 digits)

1 National Classifications of activities are including sometimes either more classes at the four digit level (France) or a supplementary five digit level (Italy)

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

The principle of classification of the activities starts from the primary sectors (mining, agriculture) towards the terciary sectors (services), the secondary sectors (manufacture) being in an intermediate position. 3 - Classification of the units in consideration with their activity An economic activity is supported by economic units which are classified by statisticians in different classes taking into account some characteristic items. A sector of activity is the agregation of units doing the same main activity. A branch of activity gathers all the monoactive units and all monoactive parts of units in the same activity. A branch is more homogeneous than a sector. 1 - The classification of activities is dedicated to the classification of different statistical units : enterprises, establishments (local unit), group of enterprises. There is a european regulation about the types of units to be used. 2 - Statistical units frequently carry on several activities. A crucial point is to agree about rules to determine their main activity. Of course, we lose a part of the information while considering only this main activity? But it is the only way to count only once each unit and to compare statistics from different sources. 3 - An enterprise is, most of the time, a legal unit with a separate balance, under the authority of an individual or legal entity which carries on one or more activities. It can also be the gathering of several legal units which activities are dedicated to a one and only parent company. 4 - An establishment (local unit) is a geographically separate unit (factory, store, office, etc ...) where one or several persons work for the benefit of a single enterprise. An enterprise may gather several local units. In the sectors of administration or associations, there are no real enterprises. But the rules indicated below are used each time we are required to classify an administrative unit belonging to a multi-activities administration.

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5 - The appreciation of the main activity supposes that on the one side, we are able to identify elementary activities and on the other side, to establish a rule to balance the importance of each of them. - the first point is mainly a matter of experience being able to find, in the official documents, the right information; - the second point is done on the base of the added value produced by the different activities of a multi-active unit.Even if there is an international agreement on this point, there is no operational procedure adopted by the european statisticians. One may use either the manpower or the remunerationsn the turnover or the production, with no precise indication on when might we use one or the other. 6 - The classification of a unit according to its main activity follows a hierarchical principle. The result must be coherent between the most desagragated level and the upper levels. We start first to determine the main section to which the unit belongs, then the division, then the group, then the class (“ Top-down ” principle).

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III - THE EUROPEAN CLASSIFICATION OF SPORT AND SPORT RELATED ACTIVITIES (NEARS) 1 - The sport activities Within the NACE, the sport activities belong to the section O, entitled “ Other Community, Social and Personal Service Activities ” and to the division 92 “ Recreational, cultural and sporting activities ”. At the group level 92.6 we find “ sporting activities ”. The most disagragated level of the NACE (4 digit) includes 2 classes : the class 92.61 “ Operation of sport arenas and stadium ” and the class 92.62 “ Other sporting activities ”. Our purpose had consisted in desagragating further more these classes following three principles : - we have respected the general structure of the NACE which means not to include in these two classes activities belonging to other sections even if they are strongly related to sport, - we have used as a reference for this desagregation process some classification of the products (C.P.A. and PRODCOM). They give a logical line even if we have to change the terminology (from the product to the “ action ” which produces it), - we have found a lot of support from colleagues to take into consideration the categories which are corresponding to a “ reality in the field ” in the different european countries. As we have few chances to get information from the statistical Institutes at such a desagragated level, we must take in consideration the existing “ professional bodies ” and other socially pertinent distinctions which will hels us to gather original dates. The experience of the British colleague of SPRITO (Sport and Recreation Industries Training Organization) has been outstanding in this matter. The distinction between “ Operation of sport arenas and stadiums ” and “ Other sporting activities ” is not always easy to use. On the one side, almost all sporting activities need facilities and their operations. On the other side, it is quite impossible to open facilities for sport practice without delivering other services such as reception, supervision, advice, etc ... Our rule will be to balance as well as possible the importance of these “ complementary services ” to decide. 2 - The sport related activities

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

The notion of “ sport related activities ” raises two main problems : - the first and basic one is about the meaning and interest of such a notion. Our intention is to identify activities situated up and down with regard to the sporting activities in an “ economical channel ” perspective. Its a way to introduce the question of the “ economical impact of sport ”, and more preciselly for the training organizations to pick the domains of activities where competences in sports may participate to the production of goods and services. - the second is a practical problem : what can we do to isolate these activities which can be specified by sport ? First of all, we have used the resources of the classifications of products that were in the titles or comments, this sport specification appears. Secondly, we have used our common knowledge about the sport activities and their environments. This effort has been done as systematically as we could do it ... It is clear in these conditions that many substancial things may still be missing. Thirdly, we have considered only the activities “ directly ” related to sport (Building sport facilities is directly related - selling concrete to enterprises which build sport facilities is not considered). Doing things in this way, we have realized a specific classification which does not fit exactly with what could have been done following closely the logic of the classifications of products. Our choice was not to go to a more desagragated level than the 6 digits level. Our classification is presented in two parts : - the first one gathers the sporting activities (92.6) - the second one takes in consideration the sport related activities in the order of the NACE classification.

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CLASSIFICATION OF SPORT ACTIVITIES

SECTION O : OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICES ACTIVITIES (Sport and Physical Education) 92 RECREATIONAL, CULTURAL AND SPORTING ECONOMIC ACTIVITIES 92.6 Sporting economic activities 92.61 Operation of sports arenas and stadiums This class includes: - operation of the facilities for outdoor or indoor sports events: . football stadiums . swimming pools and stadiums . golf courses . boxing arenas . winter sport arenas and stadiums . field and track stadiums... The facilities may be enclosed or covered and may have provision for spectator seating or viewing This class excludes: - rental of sporting equipment cf. 71.40 - park and beach activities cf. 92.72 92.61.1 Operation of winter sport facilities 92.61.11 Operation of ice ring (outdoor) 92.61.12 Operation of ice ring (indoor) 92.61.13 Operation of downhill ski track 92.61.14 Operation of countryside ski track 92.61.15 Operation of other winter sport facilities n.e.c.

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92.61.2 Operation of nautical activities centres 92.61.21 Operation of sailing facilities 92.61.22 Operation of running waters facilities (canoe, kayak ...) 92.61.23 Operation of yachting harbour 92.61.24 Operation of other nautical activities centres n.e.c. 92.61.3 Operation of swimming pool and aquatic activities centres 92.61.31 Operation of swimming pools (outdoor) 92.61.32 Operation of swimming pools (indoor) 92.61.33 Operation of aquatic centres 92.61.34 Operation of diving centres 92.61.35 Operation of other aquatic activities centers n.e.c. 92.61.4 Operation of other outdoor sporting activities 92.61.41 Operation of natural and artificial pitches (terrains de jeu) 92.61.42 Operation of golfs courses 92.61.43 Operation of horse riding centres 92.62.44 Operation of mountain biking or hiking tracks 92.61.45 Operation of outdoor tennis facilities 92.62.46 Operation of other outdoor sporting activities centres n.e.c. 92.61.5 Operation of fitness centres, fighting rooms and other specialized in door sport facilities 92.61.51 Operation of fitness centres 92.61.52 Operation of figthing rooms 92.61.53 Operation of gymnastic arenas 92.61.54 Operation of racket sports facilities (indoor) 92.61.55 Operation of other specialized indoor sport facilities 92.61.6 Operation of mechanical sport facilities

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

92.61.61 Operation of cycle-racing track (outdoor) 92.61.62 Operation of cycle-racing track (indoor) 92.61.63 Operation of motocross racing track 92.61.64 Operation of circuits for motor racing (cars and motorcycles) 92.61.65 Operation of other mechanical sport facilities n.e.c. 92.61.7 Operation of outdoor stadiums 92.61.71 Operation of turf arenas 92.61.72 Operation of soccer stadiums 92.61.73 Operation of other collective sports stadiums (rugby, cricket, etc..) 92.61.74 Operation of athletics stadiums 92.61.75 Opeartion of other outdoor stadiums n.e.c. 92.61.8 Operation of sports hall 92.61.81 Operation of basketball halls 92.61.82 Operation of handball halls 92.61.83 Operation of volleyball halls 92.61.84 Operation of other indoor halls for collective sports n.e.c. 92.61.9 Operation of bowlings and other indoor games facilities 92.61.91 Operation of bowlings 92.61.92 Operation of billard rooms 92.61.93 Operation of others indoor games facilities n.e.c. 92.62 Other sporting economic activities This class includes: - organization and operation of sports events outdoor or indoor for professionals or amateurs by organizations with or without own facilities: . football clubs, bowling clubs, swimming clubs, golf clubs, boxing, wrestling, health or body building clubs, winter sport clubs, chess, draughts, domino or card clubs, field and track clubs, shooting clubs - activities related to promotion and production of sporting events

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- activities of individual own-account sportsmen and athletes, judges, timekeepers, instructors, teachers, coaches... - activities of sport and game schools - activities of racing stables, kennels and garages - activities of riding academies - activities of marinas - hunting for sport or recreation - related service activities This class excludes: - rental of sporting equipment cf. 71.40 - park and beach activities cf. 92.72 92.62.1 Sport administration (private) 92.62.11 Sport National / International administration (voluntary) 92.62.12 Sport Regional administration (voluntary) (NUTS levels 1 or 2) 92.62.13 Sport local administration (voluntary) (NUTS levels 3, 4, etc...) 92.62.14 Sport National / International administration (professional sport, leagues, etc...) 92.62.2 Administration of professional sport clubs1 92.62.21 Administration of soccer professional clubs 92.62.22 Administration of basketball professional clubs 92.62.23 Administration of ice-hockey professional clubs 92.62.24 Administration of other professional sport clubs 92.62.3 Activity of professional sport players (self-employed) 92.62.31 Activity of golf professionals 92.62.32 Activity of tennis professionals 92.62.33 Activity of professional cyclists 92.62.34 Activity of professional drivers (cars and motorcycles)

1 a list of the sports represented can be used as descriptions for the individual presentation of each unit of production with 8 digit (see the classification of sports enclosed)

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European Observatory of Sport Occupations - European Network of Sport Sciences in Higher Education

92.62.35 Activity of professional boxers 92.62.36 Activity of other sport professionals athletes n.e.c. 92.62.4 Activity of amateur sport clubs 92.62.41 Activity of amateur unisport clubs 1 92.62.42 Activity of amateur multisport clubs 92.62.5 Activity of individual professional teaching personal in sports 92.62.51 Activity of ski instructors 92.62.52 Activity of mountain guides 92.62.53 Activity of mountain leaders 92.62.54 Activity of tennis instructors 92.62.55 Activity of golf instructors 92.62.56 Activity of horse riding instructors 92.62.57 Activity of other individual professional teaching personal in sport n.e.c. 92.62.6 Other sporting activities n.e.c. 92.62.60. Other sporting activities n.e.c.

1 a list of the sports represented can be used as descriptions for the individual presentation of each unit of production with 8 digit (see the classification of sports enclosed)

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CLASSIFICATION OF SPORT RELATED ACTIVITIES

SECTION D MANUFACTURING SUBSECTION DA MANUFACTURE OF FOOD PRODUCTS ; BEVERAGES AND TOBACCO 15 MANUFACTURE OF FOOD PRODUCTS AND BEVERAGES 15.8 Manufacture of other food products 15.88 Manufacture of homogenised food preparations and dietetic food This class includes: - manufacture of foods for particular nutritional uses (Council directive, OJ No L186, 30.6.89): . infant formulae . follow-up milk and other follow-up foods . baby foods . low-energy and energy-reduced foods intended for weight control . dietary foods for special medical purposes . low-sodium foods, including low-sodium or sodium-free dietary salts . gluten-free foods . foods intended to meet the expenditure of intense muscular effort, especially for sportsmen . foods for persons suffering from carbohydrate-metabolism disorders (diabetes) 15.88.19 Manufacture of special food for sport SUBSECTION DB MANUFACTURE OF TEXTILES AND TEXTILE PRODUCTS 17 MANUFACTURE OF TEXTILES 17.4 Manufacture of made-up textile articles, except apparel

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17.40 Manufacture of made-up textile articles, except apparel This class includes: - manufacture of made-up articles of any textile material including of knitted or crocheted fabrics: . blankets including travelling rugs . bed, table, toilet or kitchen linen . quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags... - manufacture of made-up furnishing articles: . curtains, valances, blinds, bedspreads, furniture or machine covers... . tarpaulins, tents, camping goods, sails, sun blinds, loose covers for cars... . flags, banners, pennants... . dust-cloths, dish-cloths and similar articles, life jackets, parachutes... This class also includes: - manufacture of the textile part of electric blankets This class excludes: - manufacture of textile articles for technical use cf. 17.54 17.40.2 Manufacture of made-up technical textile articles 17.40.22 Manufacture of tarpaulins and tents 17.40.23 Manufacture of sails, parachutes and textile articles 17.40.25 Manufacture of life jackets 17.5 Manufacture of other textiles 17.52 Manufacture of cordage, rope, twine and netting This class includes : - manufacture of twine, cordage, rope and cables of textile fibres or strip or the like, whether or not impregnated, coated, covered or sheathed with rubber or plactics - manufacture of knotted netting of twine, cordage or rope - manufacture of products of rope or netting : fishing nets, ship' fenders, unloadinf cushions, loading slings, rope or cable fitted with metal rings...

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This class excludes : - manufacture of hair nets cf. 18.24 17.52.1 Manufacture of cordage, rope, twine and netting 17.52.19 Manufacture of cordage, rope, twine and netting for sport uses 18 MANUFACTURE OF WEARING APPAREL; DRESSING AND DYEINGOF FUR 18.2 Manufacture of other wearing apparel and accessories 18.24 Manufacture of other wearing apparel and accessories n.e.c. This class includes: - manufacture of babies garments, tracksuits, skisuits, swimwear... - manufacture of hats and caps - manufacture of other clothing accessories: gloves, belts, shawls, ties, cravats, hair nets etc. This class also includes: - manufacture of headgear of furskins - manufacture of footwear of textile material without applied soles This class excludes: - manufacture of safety headgear cf. 25.24, 28.75 - manufacture of leather sports gloves and sports headgear cf. 36.40 - repair of wearing apparel cf. 52.74 18.24.1 Manufacture of other wearing apparel and accessories with stitch 18.24.12 Manufacture of sports and recreation wearing with stitch 18.24.2 Manufacture of other wearing apparel and accessories with tex material 18.24.22 Manufacture of sport and recreation wearing with tex material

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SUBSECTION DC MANUFACTURE OF LEATHER AND LEATHER PRODUCTS 19 TANNING AND DRESSING OF LEATHER; MANUFACTURE OF LUGGAGE, HANDBAGS, SADDLERY, HARNESS AND FOOTWEAR 19.3 Manufacture of footwear 19.30 Manufacture of footwear This class includes: - manufacture of footwear for all purposes, of any material, by any process including moulding - manufacture of gaiters, leggings and similar articles - manufacture of parts of footwear: manufacture of uppers and parts of uppers, outer and inner soles, heels... This class excludes: - manufacture of footwear of textile material without applied soles cf. 18.24 - manufacture of footwear of asbestos cf. 26.82 - manufacture of orthopaedic shoes cf. 33.10 19.30.1 Manufacture of footwear and boots 19.30.11 Manufacture of rubber boots and plastic materials (with also moulded or injected ski shoes ) 19.30.2 Manufacture of sport shoes 19.30.21 Manufacture of assembled ski shoes (exept moulded shoes) 19.30.22 Manufacture of tennis shoes, basket and similaries (shoes with the up composed with tex materials including dance shoes, gymnastic, climbing, etc...) 19.30.23 Manufacture of others sport shoes (shoes with the up composed with leather, plastic materials, rubber, with spike or stud)

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22 PUBLISHING, PRINTING AND REPRODUCTION OF RECORDED MEDIA 22.1 Publishing 22.11 Publishing of books This class includes: - publishing of books, brochures, leaflets and similar publications including publishing of dictionaries and encyclopaedias - publishing of maps and charts - publishing of printed music 22.11.2 Publishing of thematic books 22.11.20 Publishing of sport thematic books 22.12 Publishing of newspapers This class includes: - publishing of newspapers, including advertising newspapers 22.12.1 Publishing of newspapers 22.12.11 Publishing of sport newspapers 22.13 Publishing of journals and periodicals 22.13.1 Publishing of journals and periodicals 22.13.11 Publishing of sport journals and periodical SUBSECTION DH MANUFACTURE OF RUBBER AND PLASTIC PRODUCTS 25 MANUFACTURE OF RUBBER AND PLASTIC PRODUCTS

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25.1 Manufacture of rubber products 25.11 Manufacture of rubber tyres and tubes This class includes: - manufacture of rubber tyres for vehicles, equipment, mobile machinery and other uses: . pneumatic tyres . solid or cushion tyres - manufacture of inner tubes for tyres - manufacture of interchangeable tyre treads, tyre flaps, "camel-back" strips for retreading tyres... This class excludes: - manufacture of rubber repair materials cf. 25.13 - tyre and tube repair, fitting or replacement cf. 50.20 25.11.1 Manufacture of new rubber tyres 25.11.12 Manufacture of rubber tyres for cycles and motorcycles (with tubular tyre) 25.11.13 Manufacture of inner tubes (for cycles and motorcycles,etc.) SUBSECTION DJ MANUFACTURE OF BASIC METALS AND FABRICATED METAL PRODUCTS 28 MANUFACTURE OF FABRICATED METAL PRODUCTS, EXCEPT MACHINERY AND EQUIPMENT 28.7 Manufacture of other fabricated metal products 28.75 Manufacture of other fabricated metal products n.e.c. This class includes: - manufacture of metal household articles: . sauce-pans, frying pans and other non-electrical utensils for use at the table or in the kitchen . base metal flat ware

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. small kitchen appliances and accessories

. metal scouring pads - manufacture of baths, sinks, wash basins and similar articles of base metal - manufacture of small metal goods for office use - manufacture of safes, strong-boxes, armoured doors... - manufacture of cutlasses, swords, bayonets... - manufacture of various articles in base metal: . metal safety headgear . clasps, buckles, hooks . sign plates 28.75.3 Manufacture of metallics articles 28.75.30 Manufacture of knife, swords, for sport uses 28.75.31 Manufacture of carabiners and other metal made sport equipments SUBSECTION DK MANUFACTURE OF MACHINERY AND EQUIPMENT N.E.C. 29 MANUFACTURE OF MACHINERY AND EQUIPMENT N.E.C. 29.6 Manufacture of weapons and ammunition 29.60 Manufacture of weapons and ammunition This class includes: - manufacture of tanks and other fighting vehicles - manufacture of artillery material and ballistic missiles - manufacture of small arms - manufacture of war ammunition This class also includes: - manufacture of hunting, sporting or protective firearms and ammunition - manufacture of explosive devices such as bombs, mines and torpedoes This class excludes:

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- manufacture of percussion caps, detonators or signalling flares cf. 24.61 - manufacture of cutlasses, swords, bayonets... cf. 28.75 - manufacture of armoured vehicles for the transport of bank notes or valuables cf. 34.10 29.60.13 Manufacture of shotguns and arms for shooting match and other sport competitons 33 MANUFACTURE OF MEDICAL, PRECISION AND OPTICALINSTRUMENTS, WATCHES AND CLOCKS 33.4 Manufacture of optical instruments and photographic equipment 33.40 Manufacture of optical instruments and photographic equipment This class includes: - manufacture of optical elements mounted or not: . unworked optical elements other than of glass . prisms, lenses, optical mirrors, colour filters, polarising elements... of glass or other material . optical fibres and optical fibre cables for live transmission of images: endoscopy, lighting, live images . spectacle lenses and contact lenses . spectacle frames and frames fitted with lenses whether or not the lenses are optically worked: sun-glasses, protective glasses, corrective glasses... - manufacture of optical instruments: . optical microscopes, equipment for microphotography and microprojection, magnifying glasses, reading glasses, thread counters etc. . binoculars, sight telescopes, telescopic sights and observation telescopes, astronomical equipment etc. . lasers, but excluding laser diodes etc. - manufacture of photographic and cinematographic equipment: . cameras . image projectors, enlargers and reducers . discharge lamps ("electronic") and other flashlight apparatus . apparatus and equipment for photographic and cinematographic laboratories, apparatus for the projection of circuit patterns on sensitized semi-conductor materials, projection screens

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This class excludes: - manufacture of photochemical products cf. 24.64 - manufacture of unworked glass optical elements cf. 26.15 - manufacture of optical fibre cables for coded data transmission cf. 31.30 - manufacture of photographic flashbulbs cf. 31.50 - manufacture of television cameras cf. 32.20 - manufacture of microscopes other than optical cf. 33.20 - manufacture of optical type measuring and checking appliances and instruments cf. 33.20 33.40.1 Manufacture of special glasses 33.40.12 Manufacture of special glasses for sporting uses 33.5 Manufacture of watches and clocks 33.50 Manufacture of watches and clocks This class includes: - manufacture of clocks and watches of all kinds, including instrument panel clocks; watch and clock cases, including cases of noble metals; movements of all kinds for watches and clocks - manufacture of time recording equipment and equipment for measuring, recording and otherwise displaying intervals of time, e.g. parking meters, process timers, time switches and other releases - manufacture of components for clocks and watches, such as springs, jewels, dials, hands, metal watch bands and bracelets, plates, bridges and other parts This class excludes: - manufacture of non-metallic watch bands cf. 19.20, 33.51.1 Manufacture of watches 33.51.15 Manufacture of chronometers SUBSECTION DM MANUFACTURE OF TRANSPORT EQUIPMENT

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34 MANUFACTURE OF MOTOR VEHICLES, TRAILERS AND SEMI-TRAILERS 34.1 Manufacture of motor vehicles 34.10 Manufacture of motor vehicles This class includes: - manufacture of passenger cars - manufacture of commercial vehicles: . vans, lorries, over-the-road tractors for semi-trailers, dumpers for off road use... - manufacture of buses, trolley-buses and coaches - manufacture of motor vehicle engines - manufacture of chassis fitted with engines - manufacture of other motor vehicles: . snow mobiles, golf carts, amphibious vehicles . fire engines, street sweepers, travelling libraries and banks etc. This class excludes: - manufacture of agricultural and industrial tractors cf. 29.31, 29.52 - manufacture of electrical parts for motor vehicles cf. 31.61 - manufacture of bodies for motor vehicles cf. 34.20 - manufacture of parts and accessories of motor vehicles cf. 34.30 - maintenance, repair and alteration of motor vehicles cf. 50.20 34.10.21 Manufacture of particular vehicules with internal combustion engine with less than 1500 cm3 of capacity (sport uses) 34.10.22 Manufacture of particular vehicules with internal combustion engine with more than 1500 cm3 of capacity (sport uses) 34.10.23 Manufacture of specialized vehicules for special utilisations (golf carts, snow mobiles...) 34.10.24 Manufacture of goods vehicule for special utilisations 35 MANUFACTURE OF OTHER TRANSPORT EQUIPMENT

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35.1 Building and repairing of ships and boats 35.12 Building and repairing of pleasure and sporting boats This class includes: - building of inflatables - building of sailboats with or without auxiliary motor - building of motor boats - building of other pleasure and sporting boats: . canoes, kayaks, skiffs This class excludes: - manufacture of marine engines cf. 29.11 - manufacture of sailboards cf. 36.40 35.12.1 Building of pleasure boats 35.12.11 Building of pleasure sailboats (sailing dinghy, yatchs) 35.12.12 Building of pleasure rubber dinghy (excepted for beach materials) 35.12.13 Building of pleasure boats with engine ( including canoeing, pedalos, etc) 35.12.9 Repairing and maintenance of pleasure and sporting boats 35.12.90 Repairing and maintenance of pleasure and sporting boats 35.3 Manufacture of aircraft and spacecraft 35.30 Manufacture of aircraft and spacecraft This class includes: - manufacture of aeroplanes for the transport of goods or passengers, for use by the defence forces, for sport or other purposes - manufacture of helicopters - manufacture of gliders, hang gliders - manufacture of dirigibles and balloons

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- manufacture of spacecraft and spacecraft launch vehicles, satellites, planetary probes, orbital stations, shuttles - manufacture of parts and accessories of the aircraft of this class: . major assemblies such as fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles... . airscrews, helicopter rotors and propelled rotor blades . motors and engines of a kind typically found on aircraft . parts of turbo-jets and turbo-propellers - manufacture of aircraft launching gear, deck arresters... - manufacture of ground flying trainers This class excludes: - manufacture of parachutes cf. 17.40 - manufacture of military ballistic missiles cf. 29.60 - manufacture of ignition parts and other electrical parts for internal combustion engines cf. 31.61 - manufacture of instruments used on aircraft cf. 33.20 - manufacture of air navigation systems cf. 33.20 35.30.2 Manufacture of gliders and balloons 35.30.21 Manufacture of gliders and hang-gliders (including microlights) 35.4 Manufacture of motorcycles and bicycles 35.42 Manufacture of bicycles This class includes: - manufacture of non-motorized bicycles and other cycles (including delivery tricycles) - manufacture of parts and accessories of bicycles This class excludes: - manufacture of bicycles with auxiliary motor cf. 35.41 - manufacture of children's cycles other than bicycles cf. 36.50 35.42.1 Manufacture of cycles

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35.42.10 Manufacture for cycles (tourism bicycles, competition bikes, mountain bikes) excepted for toy cycles SUBSECTION DN MANUFACTURING N.E.C. 36 MANUFACTURE OF FURNITURE, MANUFACTURING N.E.C. 36.4 Manufacture of sports goods 36.40 Manufacture of sports goods This class includes: - manufacture of articles and equipment for sports, outdoor and indoor games: . hard, soft and inflatable balls . rackets, bats and clubs . skis, bindings and poles . sailboards . requisites for sport fishing including landing nets . requisites for hunting, mountain climbing... . leather sports gloves and sports headgear . basins for swimming and paddling pools... . ice-skates, roller-skates... . bows and crossbows . gymnasium or athletic equipment This class excludes: - manufacture of boat sails cf. 17.40 - manufacture of sport clothing cf. 18 - manufacture of saddlery and harness cf. 19.20 - manufacture of sports footwear cf. 19.30 - manufacture of weapons and ammunition cf. 29.60 - manufacture of sports vehicles other than toboggans and the like cf. 34, 35 - manufacture of boats cf. 35.12 - manufacture of billiard tables and bowling equipment cf. 36.50 - manufacture of whips and riding crops cf. 36.63

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36.40.1 Manufacture of sport goods 36.40.11 Manufacture of winter sport goods (skis, binding, roller skates, ice skates,toboggans...) 36.40.12 Manufacture of water sport goods (winsurf, nautical skis, surfs, flippers, mask, etc...) excepted suits and diving materials 36.40.13 Manufacture of sport goods for athletism (in fact for gymnastic with apparatus etc..., and athletism indoor or outdoor ) 36.40.14 Manufacture of varied sport goods (balloons, equipements for all the sports : golf, climbing, tennis, alpinism, fencing) 36.40.15 Manufacture of fishing equipments 36.5 Manufacture of games and toys 36.50 Manufacture of games and toys 36.50.4 Manufacture of games 36.50.43 Manufacture of billiard tables and bowling equipment SECTION F CONSTRUCTION 45 CONSTRUCTION This division includes: - new construction, restoration and ordinary repair 45.1 Site preparation 45.11 Demolition and wrecking of buildings ; earth moving This class includes: - demolition or wrecking of buildings and other structures - clearing of building sites

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- earthmoving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting... - site preparation for mining: overburden removal and other development and preparation of mineral properties and sites This class also includes: - building site drainage - drainage of agricultural or forestry land 45.11.23 Preparation of the floors, digging for golf 45.2 Building of complete constructions or parts thereof ; civil engineering 45.21 General construction of buildings and civil engineering works This class includes: - construction of all types of buildings - construction of civil engineering constructions: . bridges, including those for elevated highways, viaducts, tunnels and subways . long distance pipelines, communication and power lines . urban pipelines, urban communication and powerlines; ancillary urban works - assembly and erection of prefabricated constructions on the site This class excludes: - service activities incidental to oil and gas extraction cf. 11.20 - erection of complete prefabricated constructions from self-manufactured parts not of concrete cf. divisions 20, 26 and 28 - construction work, other than buildings, for stadiums, swimming pools, gymnasiums, tennis courts, golf courses and other sports installations cf. 45.23 - building installation cf. 45.3 - building completion cf. 45.4 - architectural and engineering activities cf. 74.20 - project management for construction cf. 74.20

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45.21.6 Building of civil engineering works 45.21.61 Building of stadiums (outdoor , excepted for the ground/floor) 45.21.62 Building of nautical stadiums (swimming pool, excluding swimming pool for residences) 45.21.63 Building of sport halls or recreation halls (Gymnasiums, indoor tennis courts, skating rings..- equipments and floors are excluded-) 45.23 Construction of highways, roads, airfields and sport facilities This class includes: - construction of highways, streets, roads, other vehicular and pedestrian ways - construction of railways - construction of airfield runways - construction work , other than buildings, for stadiums, swimming pools, gymnasiums, tennis courts, golf courses and other sports installations - painting of markings on road surfaces and parking lots This class excludes: - preliminary earth moving cf. 45.11 45.23.2 Construction of sport floors or recreation floors 45.23.21 Construction of sport floors (recreation grounds, sports grounds) 45.23.22 Construction of golfs SECTION G WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES, MOTORCYCLES AND PERSONAL AND HOUSEHOLD GOODS 50 SALE, MAINTENANCE AND REPAIR OF MOTOR VEHICLES AND MOTORCYCLES; RETAIL SALE OF AUTOMOTIVE FUEL This division includes: - all activities (except manufacture and renting) related to motor vehicles and motorcycles including lorries and trucks:

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. wholesale and retail sale of new and second hand vehicles

. maintenance and repair

. wholesale and retail sale of parts and accessories

. activities of commission agents involved in wholesale or retail sale of vehicles

. washing, polishing and towing of vehicles... This division also includes: - retail sale of automotive fuel and lubricating or cooling products This division excludes: - renting of motor vehicles cf. 71.10 - renting of motorcycles cf. 71.21 50.4 Sale, maintenance and repair of motorcycles andrelated parts and accessories 50.40 Sale, maintenance and repair of motorcycles and related parts and accessories This class includes: - wholesale and retail sale of motorcycles including mopeds - wholesale and retail sale of parts and accessories for motorcycles - activities of commission agents - maintenance and repair of motorcycles This class excludes: - sale, maintenance and repair of bicycles and related parts and accessories cf. 51.18, 51.47, 52.48, 52.74 50.40.11 Wholesale of motorcycles 50.40.2 Retail sale of motorcycles 50.40.20 Retail sale of motorcycles 51 WHOLESALE TRADE AND COMMISSION TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES

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This division includes: Re-sale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users; or to other wholesalers; or acting as agents in buying merchandise for, or selling merchandise to, such persons or companies: - activities of wholesale merchants, jobbers, industrial distributors, exporters, importers, co-operative buying associations, merchandise and commodity brokers, commission merchants and agents and assemblers, buyers and co-operative associations engaged in the marketing of farm products This division also includes: - the usual manipulations involved in wholesale such as assembling, sorting and grading of goods in large lots, break bulks, re-packing and bottling, redistribution in smaller lots e.g. pharmaceuticals; storage, refrigeration, delivery and installation of goods on own account This division excludes: - wholesale of motor vehicles, caravans and motorcycles cf. 50.10 and 50.40 - wholesale of motor accessories cf. 50.30 - renting and leasing of goods cf. 71 51.4 Wholesale of household goods 51.41 Whole sale of textiles 51.41.1 Whole sale of textiles This class includes: - wholesale of yarn - wholesale of fabrics - wholesale of household linen... - wholesale of haberdashery: needles, sewing thread... This class excludes: - wholesale of textile fibres cf. 51.56 51.41.12 Sale of sails, tents

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51.42 Wholesale of clothing and footwear This class includes: - wholesale of clothing including sports clothes - wholesale of clothing accessories such as gloves, ties and braces - wholesale of fur articles - wholesale of footwear This class excludes: - wholesale of jewellery and leather goods cf. 51.47 51.42.1 Wholesale of above clother and shoes 51.42.11 Wholesale of above clothes (sport) 51.42.12 Wholesale of shoes (sport) 51.47 Wholesale of other household goods This class includes: - wholesale of furniture, carpets and other floor coverings and non-electrical household appliances - wholesale of stationery, books, magazines and newspapers, photographic and optical goods, leather goods and travel accessories, watches, clocks and jewellery, musical instruments, games and toys, sport goods, bicycles and their parts and accessories, wooden ware, wickerwork and cork ware... This class excludes: - wholesale of office furniture cf. 51.64 51.47.3 Wholesale of various household goods 51.47.35 Wholesale of sports articles

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52 RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTOR-CYCLES ; REPAIR OF PERSONAL AND HOUSEHOLD GOODS This division includes: - re-sale (sale without transformation) of new and used goods to the general public for personal or household consumption or utilization, by shops, department stores, stalls, mail-order houses, hawkers and peddlers, consumer co-operatives, etc. This division also includes: - repair and installation of personal or household goods whether or not done in combination with retail sale - retail sale by commission agents This division excludes: - sale of motor vehicles, motorcycles and their parts and of fuel for these articles cf. 50 - trade in cereals, grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment cf. 51 - sale of food and drinks for consumption on the premises and sale of take-away food cf. 55.30, 55.40, 55.51 - renting and hiring of personal and household goods to the general public cf. 71.40 52.4 Other retail sale of new goods in specialized stores 52.42 Retail sale of clothing This class includes: - retail sale of articles of clothing - retail sale of articles of fur - retail sale of clothing accessories such as gloves, ties, braces... 52.42.10 Retail sale of clothing articles (sport) 52.47 Retail sale of books, newspapers and stationery This class also includes: - retail sale of office supplies such as pens, pencils, paper...

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This class excludes: - retail sale of second hand or antique books cf. 52.50 52.47.11 Retail sale of books (sport) 52.47.12 Retails sale of newspapers and magazines (sport) 52.48 Other retail sale in specialized stores This class includes: - specialized retail sale of office equipment, computers and non-customized software - specialized retail sale of photographic, optical and precision equipment - specialized retail sale of wallpaper and floor coverings - specialized retail sale of watches, clocks and jewellery - specialized retail sale of sports goods, fishing gear, camping goods, boats and bicycles - specialized retail sale of games and toys - specialized retail sale of flowers, plants, seeds, fertilizers, pet animals and pet food - specialized retail sale of souvenirs, craftwork and religious articles - specialized retail sale of household fuel oil, bottled gas, coal and wood - specialized retail sale of weapons and ammunition - specialized retail sale of stamps and coins - specialized retail sale of non-food products n.e.c. 52.48.2 Retail of watchmaking articles, jeweller's, sports articles and toys 52.48.22 Retail of sports and leisure articles 52.7 Repair of personal and household goods 52.74 Repair of personal and household goods 52.74.1 Repair of personal and househodl goods n.e.c. 52.74.12 Repair of bicycles 52.74.13 Repair of other personal and household goods (sport)

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SECTION H HOTELS AND RESTAURANTS 55 HOTELS AND RESTAURANTS 55.2 Camping sites and other provision of short-stay accommodation This group includes: - provision of short-stay lodging in: . holiday camps, chalets and flats . camping space and camping facilities . other short-stay lodging facilities such as guest houses, farmhouses, youth hostels, mountain refuges (shelters)... This group excludes: - rental of long-stay accommodation cf. 70.20 55.21 Youth hostels and mountain refuges 55.21.1 Youth hostels and mountain refuges 55.21.11 Mountain refuges 55.22 Camping sites, including caravan sites 55.22.1 Camping sites, including caravan sites 55.22.10 Camping sites, including caravan sites 55.23 Other provision of lodgings n.e.c. This class includes: - provision of short-stay lodging in: . holiday chalets, cottages and flats . other facilities n.e.c.

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55.23.1 Other provision of lodgings n.e.c. 55.23.12 Shortstay lodging and holiday accomodation (sport secondary) 55.23.15 Other facilities (specialized accomodation for sports people).Sport centres providing accomodations excluded (92.61) SECTION I TRANSPORT, STORAGE AND COMMUNICATION This section includes: - activities related to providing passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air - supporting activities such as terminal and parking facilities, cargo handling, storage... - postal activities and telecommunication - renting of transport equipment with driver or operator This section excludes: - major repair or alteration of transport equipment except motor vehicles cf. 35 - construction, maintenance and repair of roads, railroads, harbours, airfields cf. 45 - maintenance and repair of motor vehicles cf. 50.20 - renting of transport equipment without driver or operator cf. 71.1 and 71.2 60 LAND TRANSPORT; TRANSPORT VIA PIPELINES 60.2 Other land transport 60.21 Other scheduled passenger land transport This class includes: - activities providing urban or suburban transport of passengers on scheduled routes following normally a fixed time schedule, picking up and setting down passengers at normally fixed stops. They may be carried out with motor bus, tramway, street car, trolley bus, underground and elevated railways... - activities providing interurban transport, except by rail, of passenger on scheduled routes following normally a fixed time schedule, picking up and setting down passengers at normally fixed stops

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This class also includes: - operation of school buses, town-to-airport or town-to-station lines, funicular railways, aerial cable-ways... 60.21.4 Other scheduled passenger land transport 60.21.41 Operation of serial cableways related to sport (ski tracks, etc...) 60.23 Other land passenger transport This class includes : - other non-scheduled passenger road transport : charters, excursions and other occasional coach services This class excluudes : - ambulance transport cf. 85.14 60.23.1 Other land passenger transport 60.23.11 Renting of coaches for sport uses 63 Supporting and auxilliary transport activities ; activities of travel agencies 63.3 Activities of travel agencies and tour operators ; tourist assistance activities n.e.c. 63.30 Activities of travel agencies and tour operators ; tourist assistance activities n.e.c. This class includes : - travel agency activites : * furnishing of travel information, advice and planning * arranging of mad to measure tours, accomodation and transportation for travellers and tourists * furnishing of tickets, sle of packaged tours...

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- activities of tour operators - activities of tourist guides 63.30.1 Activity of travel agencies 63.30.11 Activity of travel agencies (specialized in adventure and other sport related activities) 66 INSURANCE AND PENSION FUNDING, EXCEPT COMPULSORY SOCIAL SECURITY 66.0 Insurance and pension funding, except compulsory social security This group includes: - long and short term risk spreading with or without a savings element 66.03 Non-life insurance This class includes: - insurance and reinsurance of non-life business: . accident, fire . health . property . motor, marine, aviation, transport . pecuniary loss and liability insurance 63.03.1 Non-life insurance 63.03.11 Health and accident insurance (sport related) 71 RENTING OF MACHINERY AND EQUIPMENT WITHOUT OPERATOR AND OF PERSONAL AND HOUSEHOLD GOODS

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71.2 Renting of other transport equipment. 71.23 Renting of air transport equipment. 71.23.1 Renting of air transport equipment 71.23.11 Renting of planes and other air transport equipment for sport and leisure purpose 71.4 Renting of personal and household goods n.e.c. 71.40 Renting of personal and household goods n.e.c. This class includes: the renting of other goods, to households or industries: . textiles, wearing apparel and footwear . furniture, pottery and glass, kitchen and tableware, electrical appliances and housewares . pleasure-craft . bicycles . planes and canoes . sports equipment . jewellery, musical instruments, scenery and costumes . books, journals and magazines . video tapes and records... . do-it-yourself machinery and equipment . flowers and plants This class excludes: - renting of passenger cars and small vans, motorcycles, caravans and trailers cf. 71.1 and 71.2 - renting of books, journals, magazines, videotapes and records by libraries cf. 92.51 - renting of linens, work uniforms, and related items by laundries cf. 93.01 71.40.1 Rentry of personal and household goods n.e.c.

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71.40.11 Renting of recreation sport and leisure equipment (including bicycles and canoes) 72 COMPUTER AND RELATED ACTIVITIES 72.2 Software consultancy and supply 72.20 Software consultancy and supply This class includes: - analysis, design and programming of systems ready to use: . analysis of the user's needs and problems, consultancy on the best solution . development, production, supply and documentation of order-make software based on orders from specific users . development, production, supply and documentation of ready-made (non-customized) software . writing of programs following directives of the user This class excludes: - reproduction of non-customized software cf. 22.33 - software consultancy related to hardware consultancy cf. 72.10 72.20.1 Software consultancy and supply development 72.20.11 Software production, supply and documentation related to sport activities 72.3 Data processing 72.30 Data processing This class includes: - processing of data employing either the customer's or a proprietary program: . complete processing of data . data entry services - management and operation on a continuing basis of data processing facilities belonging to others

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72.30.1 Data processing 72.30.11. Data processing (sport related) 72.4 Data base activities 72.40 Data base activities This class includes data base related activities : - data base development: assembly of data from one or more sources - data storage: preparation of a computer record for such information in a predetermined format - data base availability: provision of data in a certain order or sequence, by on-line data retrieval or accessibility (computerized management) to everybody or to limited users, sorted on demand 72.40.1 Data base activities 72.40.11. Data base development and storage (sport related) 73 RESEARCH AND DEVELOPMENT This division includes three types of research and development: - basic research: . experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without particular application or use in view - applied research: . original investigation undertaken in order to acquire new knowledge, directed primarily towards a specific practical aim or objective - experimental development: . systematic work, drawing on existing knowledge gained from research and/or practical experience, directed to producing new materials, products and devices, to installing new processes, systems and services, and to improving substantially those already produced or installed

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73.1 Research and experimental development on natural sciences and engineering 73.10 Research and experimental development on natural sciences and engineering This class includes: - systematic studies and creative efforts in the three types of research and development defined above, in natural sciences (mathematics, physics, astronomy, chemistry, life sciences, medical sciences, earth sciences, agriculture, etc.). They are intended to increase the stock of knowledge and to improve the use of this stock of knowledge 73.10.1 Research and experimental development on natural sciences and engineering 73.10.11 Research and experimental development on natural sciences and engineering (sport related) 73.2 Research and experimental development on social sciences and humanities 73.20 Research and experimental development on social sciences and humanities This class includes: - systematic studies and creative efforts in the three types of research and development defined above, in social sciences and humanities (economics, psychology, sociology, legal sciences, linguistics and languages, arts, etc.). They are intended to increase the stock of knowledge and to improve the use of this stock of knowledge This class excludes: - market research cf. 74.13 73.20.1 Research and experimental development on social sciences and humanities 73.20.11 Research and experimental development on social sciences and humanities (sport related) 74 OTHER BUSINESS ACTIVITIES

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74.1 Legal, accounting, etc... 74.11 Legal activities This class includes: - legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar: . advice and representation in civil cases . advice and representation in criminal actions - advice and representation in connection with labour disputes - general counselling and advising, preparation of legal documents: . articles of incorporation, partnership agreements or similar documents in connection with company formation . patents and copyrights . preparation of deeds, wills, trusts... - activities of notary public, notaries, bailiffs, arbitrators, examiners and referees This class excludes: - arbitration and conciliation between labour and management cf. 74.14 - law court activities cf. 75.23 74.11.1 Legal activities 74.11.11 Legal activities (sport related) 74.12 Accounting, book-keeping and auditing activities ; tax consultancy This class includes: - recording of commercial transactions from businesses or others - preparation of financial accounts, examination of such accounts and certification of their accuracy - preparation of personal and business income tax returns - advisory activities and representation (other than legal representation) on behalf of clients before tax authorities This class excludes:

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- data processing and tabulation activities even for accounting purposes cf. 72.30 - management consultancy such as design of accounting systems, cost accounting programmes, budgetary control procedures cf. 74.14 - bill collection cf. 74.84 74.12.1 Accounting, book-keeping and auditing activities ; tax consultancy 74.12.11 Accounting, book-keeping and auditing activities; tax consultancy (sport related) 74.13 Market research and public opinion polling This class includes: - investigation into market potential, acceptance, and familiarity of products and buying habits of consumers for the purpose of sales promotion and development of new products including statistical analyses of the results - investigation into collective opinions of the public about political, economic and social issues and statistical analysis thereof 74.13.1 Market research and public opinion polling 74.13.11 Market research and public opinion polling (sport related) 74.14 Business and management consultancy activities This class includes: - provision of advice, guidance or operational assistance to businesses and the public service: . public relations and communication . design of accounting systems, cost accounting programmes, budgetary control procedures . advice and help to businesses and public services in planning, organization, efficiency and control, management information... . management consultancy such as by agronomists and agricultural economists to farms... . arbitration and conciliation between management and labour

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74.14.1 Business and management consultancy activities 74.14.11 Business and management consultancy activities (sport related) 74.2 Architectural and engineering activities and related technical consultancy 74.20 Architectural and engineering activities and related technical consultancy This class includes: - consulting architectural activities: . building design and drafting . supervision of construction, . town and city planning and landscape architecture - machinery and industrial plant design - engineering, project management and technical activities: . projects involving civil engineering, hydraulic engineering, traffic engineering . projects elaboration and realisation relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering - elaboration of projects using air-conditioning, refrigerating, sanitary and pollution control engineering, acoustical engineering... - geological and prospecting activities: . surface measurements and observation designed to yield information on subsurface structure and the location of petroleum, natural gas and mineral deposits and of ground water - weather forecasting activities - geodetic surveying activities: . land surveying activities . hydrographic surveying activities . sub-surface surveying activities . boundary surveying activities . cartographic and spatial information activities including aerial photography thereof . industrial and engineering surveying activities This class excludes: - test drilling and testhole boring cf. 45.12 - research and development activities cf. 73

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- technical testing cf. 74.30 - interior decorating cf. 74.84

74.20.1 Architectural and engineering activities and related technical consultancy 74.20.11 Architectural and engineering activities and related technical consultancy (sport equipments and facilities related) 74.4 Advertising 74.40 Advertising This class includes: - creation and realisation of advertising campaigns - creating and placing of outdoor advertising, e.g. billboards, panels, bulletins and frames, window dressing, showroom design, car and bus carding, etc. - media representation, i.e. sale of time and space for various media soliciting advertising - aerial advertising - distribution or delivery of advertising material or samples - provision of spaces for advertising This class excludes: - printing of advertising material cf. 22.22 - market research cf. 74.13 - public relations activities cf. 74.14 - advertising photography cf. 74.81 - production of commercial messages for radio, television and film cf. 92

74.40.1 Advertising 74.40.11 Advertising (sport activities related) 74.5 Labour recruitment and provision of personnel 74.50 Labour recruitment and provision of personnel

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This class includes: - personnel search, selection referral and placement in connection with employment supplied to the potential employer or to the prospective employee: . formulation of job descriptions . screening and testing of applicants . investigation of references... - executive search and placement activities (headhunters) - labour contracting activities: . supply to others, chiefly on a temporary basis, of personnel hired by, and whose emoluments are paid by, the agency This class excludes: - activities of farm labour contractors cf. 01.4 - activities of personal theatrical or artistic agents cf. 74.84 - motion picture, television and other theatrical casting activities cf. 92.72 74.50.1 Labour recruitment and provision of personnel 74.50.11 Labour recruitment and provision of personnel (sport personnel) SECTION L PUBLIC ADMINISTRATION AND DEFENCE ; COMPULSORY SOCIAL SECURITY 75 PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY 75.1 Administration of the State and the economic and social policy of the community 75.12 Regulation of the activities of agencies that provide health care, education, cultural services and other social services excluding social security This class includes: - public administration of programmes aimed to increase personal well-being: health, education, culture, sport, recreation, environment, housing, social services...

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This class excludes: - compulsory social security activities cf. 75.30 - education activities cf. 80 - human health related activities cf. 85.1 - sewage and refuse disposal and sanitation cf. 90.00 - activities of libraries, public archives, museums and other cultural institutions cf. 92.5 - sporting or other recreational activities cf. 92.6 and 92.7 This class excludes: - non-compulsory social security cf. 66.0 - provision of welfare services and social work cf. 85.3 75.12.14 Regulation of cultural, recreational and sporting services SECTION M EDUCATION 80 EDUCATION This division includes - public as well as private education at any level or for any profession, oral or written as well as by radio and television It includes both education by the different institutions in the regular school system at its different levels as well as adult education, literacy programmes... For each level of initial education the classes include special education for physical or mentally handicapped pupils The levels and stages referred to in the explanatory notes to this division are those of the International Standard Classification of Education (ISCED) This division also includes: - other education such as driving schools This division excludes: - education primarily concerned with recreation such as bridge or golf cf. 92

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80.1 Primary education 80.10 Primary education This class includes: - pre-primary education (education preceding the first level) - primary education (education at the first level) This class excludes: - provision of literacy programmes for adults cf. 80.42 - child day-care activities cf. 85.32 80.10.1 Primary education (physical education) 80.10.10 Primary education (physical education) 80.2 Secondary education 80.21 General secondary education This class includes: - general school education in the first stage of the secondary level corresponding more or less to the period of compulsory school attendance - general school education in the second stage of the secondary level giving in principle access to higher education Subject specialization at this level often begins to have some influence even on the educational experience of those pursuing a general programme. Such programmes are designated to qualify students either for technical and vocational education or for higher education entrance without any special subject prerequisite 80.21.1 General secondary education (physical education) 80.21.10 General secondary education (physical education)

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this class excludes: - adult education as defined in class 80.42 80.22 Technical and vocational secondary education This class includes: - technical and vocational education below the level of higher education as defined in 80.30 Typically, the programmes emphasize a subject-matter specialization and instruction of both theoretical background and practical skills generally associated with present or prospective employment. The aim of a programme can vary from preparation for a general field of employment to a very specific job. This class excludes: - technical and vocational education at post-secondary and university levels cf. 80.30 80.22.1 Technical and vocational secondary education (physical education) 80.22.10 Technical and vocational secondary education (physical education) 80.3 Higher education 80.30 Higher education This class includes: - first, second and third stage of higher education . post-secondary education not leading to a university degree or equivalent . post-secondary education that leads to a university degree or equivalent A great variety of subject-matter programmes is offered at this level, some emphasizing more theoretical instruction and some more practical instruction 80.30.1 Organization of sport activites for students and training in physical education and sport related subjetcs 80.30.10 Organization of sport activites for students and training in physical education and sport related subjects

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80.4 Adult and other education 80.41 Driving school activities This class also includes: - tuition for flying certificates and ship licences other than for commercial certificates and permits 80.41.1 Driving school activities 80.41.12 Pilots schools 80.42 Adult and other education n.e.c. This class includes: - adult education, i.e. education for people who are not in the regular school and university system. Instruction may be given in day or evening classes in schools or in special institutions providing for adults - all instruction through radio and television broadcasts, or by correspondence - education which is not definable by level This class excludes: - higher education cf. 80.30 - activities of dance schools cf. 92.34 - instruction in sport and games cf. 92.62 80.42.1 Adult Education for sport occupations 80.42.10 Adult Education for sport occupations SECTION N HEALTH AND SOCIAL WORK 85 HEALTH AND SOCIAL WORK

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85.1 Human health activities 85.11 Hospital activities This class includes: - hospitalization activities such as . medical and surgical technical care activities such as diagnosis, treatment, operations, analyses, emergency activities... . accommodation activities such as boarding, meals... This includes short or long term hospital activities of general and specialized hospitals, sanatoria, preventoria, medical nursing homes, asylums, mental hospital institutions, rehabilitation centres, leprosaria and other health institutions which have accommodation facilities, including military base and prison hospitals The activities are chiefly directed to in-patients and carried out under the direct supervision of medical doctors This class excludes: - health activities for military personnel in the field cf. 75.22 - private consultants services to in-patients cf. 85.12 - dental activities without accommodation cf. 85.13 - ambulance and rescue activities cf. 85.14 85.11.1 Hospital activities 85.11.11 Surgical technical care activities (sport related) 85.12 Medical practice activities This class includes: - medical consultation and treatment in the field of general and specialised medicine by general practitioners and medical specialists and surgeons The activities can be carried out in private practice, group practices and in hospital out-patient clinics

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Included are private consultants' activities in hospitals as well as activities carried-out in clinics such as those attached to firms, schools, houses for the aged, labour organizations and fraternal organizations as well as in patients' homes. Patients are usually ambulatory and can be referred to specialists by general practitioners This class excludes: - para-medical activities such as those of midwives, nurses and physiotherapists cf. 85.14 85.12.1 Medical practice activities 85.12.12 Medical practice activities (specialized in sport) 85.14 Other human health activities This class includes: - activities for human health not performed by hospitals or by medical doctors but by para-medical practitioners legally recognized to treat patients This class may include activities of nurses, midwives, physiotherapists or others in the field of optometry, hydrotherapy, medical massage, occupational therapy, speech therapy, chiropody, homoepathy, chiropractice, acupuncture... These activities may be carried out in health clinics such as those attached to firms, schools, homes for the aged, labour organizations and fraternal organizations, in residential health facilities other than hospitals, as well as in own consulting rooms, patients' homes or elsewhere This class also includes: - activities of dental paramedical personnel such as dental therapists, school dental nurses and dental hygienists - activities of medical laboratories - activities of blood banks, sperm banks, transplant organ banks... - ambulance transport of patients This class excludes:

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- production of artificial teeth, denture and prostatic appliances by dental technicians who do not fit them cf. 33.10 - testing activities in the field of food hygiene cf. 74.30 85.14.1 Other human health activities 85.14.13 Activities of physiotherapists (sport related) 85.14.18 Activities of other health personal (sport related) 85.2 Veterinary activities 85.20 Veterinary activities This class includes: - animal health care and control activities for farm animals - animal health care and control activities for pet animals These activities are carried out by qualified veterinarians in veterinary hospitals as well as when visiting farms, kennels or homes, in own consulting and surgery rooms or elsewhere - animal ambulance activities This class excludes: - animal boarding activities without health care cf. 01.42 85.20.1 Veterinary activities (sport related) 85.20.10 Veterinary activities (sport related) SECTION 0 OTHER COMMUNTY, SOCIAL AND PERSONAL SERVICE ACTIVITIES 91 ACTIVITIES OF MEMBERSHIP ORGANIZATION N.E.C. 91.1 Activities of business, employers and professional organizations 91.11 Activities of business and employers organizations

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This class includes: - activities of organizations whose members' interest centre on the development and prosperity of enterprises in a particular line of business or trade including farming, or on the economic growth and climate of a particular geographical area or political subdivision without regard for line of business. Included are activities of federations of such associations. The main services supplied involve dissemination of information, representation before government agencies, public relations and labour negotiations: . activities of chambers of commerce, guilds and similar organizations 91.11.1 Activities of business and employers organizations 91.11.11 Activities of business and employers organizations (related to sport) 91.12 Activities of professional organizations This class includes: - activities of organizations whose members' interests centre chiefly on a particular scholarly discipline or professional practice or technical field. Included are activities of associations of specialists engaged in scientific, academic or cultural activities such as writers, painters, performers of various kinds, journalists, etc. The main services supplied involve the dissemination of information, the establishment and supervision of standards of practice, representation before government agencies and public relations This class also includes: - activities of learned societies 91.12.1 Activities of professional organizations 91.12.11 Activities of professional organizations (related to sport) 91.2 Activities of trade unions 91.20 Activities of trade unions This class includes:

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- activities of associations whose members are employees interested chiefly in the representation of their views concerning the salary and work situation and in concerted action through organization. This involves the activities of single plant unions, of unions composed of affiliated branches and of labour organizations composed of affiliated unions on the basis of trade, region, organizational structure or other criteria 91.20.1 Activities of trade unions 91.20.11 Activities of trade unions (related to sport) 92. RECREATIONAL, CULTURAL AND SPORTING ACTIVITIES 92.1 Motion pictures and video activities 92.11 Motion pictures and video production This class includes: - production of theatrical and non-theatrical motion pictures whether on film or on video tape for direct projection in theatres or for broadcasting on television: . production in a motion picture studio, or in special laboratories for animated films or cartoons, of full-length films, documentaries, shorts, etc., for public entertainment, for promotion, education or training - supporting activities such as dubbing... This class excludes: - film duplicating as well as audio and video tape reproduction from master copies cf. 22.3 - film processing other than for the motion picture industry cf. 74.81 - agency activities cf. 74.84 - production of films or tapes normally produced in television studios cf. 92.20 - activities of own account actors, cartoonists, directors, consultants and other technical specialists cf. 92.31 92.11.1 Motion pictures and video production 92.11.11 Motion pictures and video production (sport related) 92.12 Motion pictures and video distribution This class includes:

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- distribution of motion pictures and video tapes to other industries but not to the general public. This involves the sale or rental of movies or tapes to other industries, as well as activities allied to the distribution of films and video tapes such as film and tape booking, delivery, storage, etc. - buying and selling of motion picture and video distribution rights This class excludes: - film duplicating as well as audio and video tape reproduction from master copies cf. 22.3 - retail trade of tapes cf. 52.1, 52.4 - renting of tapes to the general public cf. 71.40 92.12.1 Motion pictures and video distribution 92.12.11 Motion pictures and video distribution (sport related) 92.2 Radio and television activities 92.20 Radio and television activities 92.20.1 Radio and television activities 92.20.11 Radio and television activities (sport related) 92.3 Other entertainment activities 92.31 Other entertainment activities n.e.c. This class includes - production of live theatrical presentations, concerts and opera or dance productions and other stage productions: . activities of groups or companies, orchestras or bands - activities of individual artists such as actors, directors, musicians, authors, lecturers or speakers, sculptors, painters, cartoonists, engravers, etchers, stage set designers and builders... - restoring of works of art such as paintings... This class excludes: - restoring of furniture cf. 36.1

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- restoring of buildings cf. 45 92.31.1 Other entertainment activities 92.31.11 Activities of dancing schools and dance instructors 92.5 Library, archives, museums and other cultural activities 92.51 Library and archives activities This class includes: - activities of libraries of all kinds, reading, listening and viewing rooms, public archives providing service to the general public or to a special clientele, such as students, scientists, staff, members: . organization of a collection whether specialized or not . making catalogues . lending and storage of books, maps, periodicals, films, records, tapes, works of art... . retrieval activities in order to comply with information requests... This class excludes: - renting of video tapes cf. 71.40 - data base activities cf. 72.40 92.51.1 Library and archives activities 92.51.11 Library and archives activities (sport related) 92.52 Museums activities and preservation of historical sites and buildings This class includes: - operation of museums of all kinds: . art museums, museums of jewellery, furniture, costumes, ceramics, silverware . natural history, science and technological museums, historical museums including military museums and historic houses . other specialized museums . open air museums - preservation or reconstruction of historical sites and buildings 92.52.1 Museum activities

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92.52.11 Museum activities (sport) 93.04 Physical well being activities This class includes: - activities related to physical well being andf confort, such as delivered by turkish baths, saunas and steam baths, solariums, spas, reducing and slendering salons, massage salons, fitness centers... note: in our classification fitness centers are considered as more related to physical exercize than to well being. Nevertheless we keep open this category to avoid any omission. 93.04.10 Activities of fitness centers.