GB 6721-2025 Statistical requirements for direct economic losses caused by work safety accidents English, Anglais, Englisch, Inglés, えいご
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ICS
CCS H
National Standard of the People's Republic of China
GB 6721-2025
Replaces GB 6721-1986
Statistical requirements for direct economic losses caused by work safety accidents
生产安全事故直接经济损失统计要求
Issue date: 2025-12-31 Implementation date: 2027-01-01
Issued by the General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China
the Standardization Administration of the People's Republic of China
Contents
Foreword
1 Scope
2 Normative References
3 Terms and Definitions
4 Statistical Requirements
5 Statistical Content
6 Calculation Methods
6.1 Calculation Formula for Direct Economic Losses
6.2 Calculation of Expenses Incurred After Personal Injury or Death
6.3 Calculation of Property Loss Value
6.4 Calculation of Accident Emergency Rescue Expenses
7 Application of Accident Economic Loss Data
Appendix A (Informative) Statistical Content and Calculation Methods for Indirect Economic Losses
A.1 Statistical Content of Indirect Economic Losses
A.2 Calculation Methods for Indirect Economic Losses
Appendix B (Informative) Estimation Methods for Medical Expenses, Wages Lost Due to Work Stoppage, and Compensation for Absence
B.1 Medical Expenses
B.2 Wages Lost Due to Work Stoppage
B.3 Compensation for Absence
Appendix C (Informative) Evaluation Indicators for Accident Economic Losses
C.1 Evaluation Indicators for Accident Economic Losses Based on Number of Employees
C.2 Evaluation Indicators for Accident Economic Losses Based on Output Value
References
Statistical Requirements for Direct Economic Losses of Work Safety Accidents
1 Scope
This document specifies the statistical requirements, content, and calculation methods for the direct economic losses of work safety accidents, and describes the application of accident economic loss data.
This document applies to the statistics of direct economic losses from work safety accidents.
Note: “Work safety accidents” in this document are abbreviated as “accidents.”
2 Normative References
This document does not contain any normative references.
3 Terms and Definitions
The following terms and definitions apply to this document.
3.1
Work Safety Accident Economic Losses
The economic value of losses caused by work safety accidents.
Note: Includes direct economic losses and indirect economic losses.
3.2
Direct Economic Losses
The economic value of expenses incurred due to personal injury or death caused by an accident, property loss value, accident emergency rescue expenses, costs for cleaning up the accident site and affected areas, and administrative expenses.
3.3
Indirect Economic Losses
The economic value of losses caused by the impact of the accident, including production shutdowns, output reduction, business suspension, production resumption, resource damage, and other losses resulting from the accident.
Note: The statistical content and calculation methods for indirect economic losses are provided in Appendix A.
4 Statistical Requirements
The statistics of direct economic losses from an accident shall include:
a) Expenses incurred after personal injury or death;
b) Property loss value;
c) Accident emergency rescue expenses;
d) Costs for cleaning up the accident site and affected areas;
e) Administrative expenses.
5 Statistical Content
5.1 Expenses incurred after personal injury or death shall include medical expenses, nursing expenses, nutrition expenses, funeral and compensation expenses, subsidies and relief expenses, wages lost due to work stoppage or absence, and disability compensation or death compensation.
5.2 Property loss value shall include the loss value of fixed assets, inventory loss value, loss value of construction in progress and engineering materials, and loss value of biological assets.
5.3 Accident emergency rescue expenses shall include rescue labor costs, rescue material costs, rescue equipment costs or equipment usage fees, and rescue support costs.
5.4 Costs for cleaning up the accident site and affected areas shall include all expenses paid to restore the accident site and affected areas and to organize and remove residues.
5.5 Administrative expenses shall include transportation, meal, and accommodation expenses incurred by the relatives of accident casualties during the aftermath handling process.
6 Calculation Methods
6.1 Calculation Formula for Direct Economic Losses
Direct economic losses shall be calculated according to Formula (1):
6.2 Calculation of Expenses Incurred After Personal Injury or Death
Expenses settled before the submission of the accident investigation report shall be calculated based on actual expenditures; unsettled medical expenses and wages lost due to work stoppage or absence shall be calculated using the estimation method. The estimation method is provided in Appendix B.
6.3 Calculation of Property Loss Value
6.3.1 The loss value of fixed assets shall be calculated using the following methods:
a) For scrapped fixed assets, calculate based on the replacement value of fixed assets with equivalent functionality, depreciated according to their remaining useful life, minus the residual value. If replacement is not feasible, calculate based on the audited net book value minus the residual value of the scrapped fixed assets;
b) For damaged fixed assets, calculate based on repair costs. If repair costs exceed the pre-accident loss value, calculate as scrapped.
Note: Replacement value refers to the total cost required to rebuild or repurchase the property.
6.3.2 The loss value of inventory shall be calculated using the following methods:
a) For materials or consumables used in the production process or service provision, calculate based on the actual value minus the residual value;
b) For finished products, goods, or work-in-progress inventory, calculate based on the actual cost of the production or business unit minus the residual value.
6.3.3 The loss value of construction in progress and engineering materials shall be calculated using the following methods:
a) For scrapped items, calculate based on the incurred cost minus the residual value;
b) For damaged items, calculate based on repair costs. If repair costs exceed the pre-accident loss value, calculate as scrapped.
6.3.4 The loss value of biological assets shall be calculated based on cost minus the residual value.
6.4 Calculation of Accident Emergency Rescue Expenses
Emergency rescue expenses paid by the enterprise shall be included in direct economic losses, while expenses paid by the government or public welfare rescue organizations shall be included in indirect economic losses.
7 Application of Accident Economic Loss Data
Accident economic loss data may be used to calculate evaluation indicators for accident economic losses. The evaluation indicators and calculation methods are provided in Appendix C.
