European system of integrated economic accounts ESA

Eurostat European Commission

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Economy and finance

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• Publié par: EUROSTAT-EUROPEAN-COMMISSION
• Nombre de lectures: 23
• Langue: English
• Poids de l'ouvrage: 6 Mo

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EUROPEAN SYSTEM
OF INTEGRATED ECONOMIC ACCOUNTS
ESA
Second Edition
1979DE EUROPÆISKE FÆLLESSKABERS STATISTISKE KONTOR
STATISTISCHES AMT DER EUROPÄISCHEN GEMEINSCHAFTEN
STATISTICALSTATISTICAL OFFICE OFOF THETHE EUROPEAN COMMUNITIES
a OFFICE STATISTIQUE DES COMMUNAUTÉS EUROPÉENNES
eurostat
ISTITUTO STATISTICO DELLE COMUNITÄ EUROPEE
BUREAU VOOR DE STATISTIEK DER EUROPESE GEMEENSCHAPPEN
Luxembourg-Kirchberg, Boîte postale 1907 - Tél. 43011, Télex: Comeur Lu 3423
1049 Bruxelles, Bâtiment Berlaymont, Rue de la Loi 200 (Bureau de liaison) - Tél. [phone]
DenneDenne publikation kankan fâsfâs gennemgennem dede salgssteder, somsom erer nævntnævnt påpå omslagetsomslagets tredjetredje sideside ii dettedette hæfte.hæfte.
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This publication is obtainable from the sales agents mentioned on the inside back cover.
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à la troisième page de la couverture.
PerPer ottenereottenere questaquesta pubWicazione,pubWicazione, sisi pregaprega didi rivolgersirivolgersi agliagli ufficiuffici didi venditavendita ii cuicui indirizziindirizzi sonosono indicatiindicati
nella 3a pagina délia copertina.
Deze publikatie is verkrijgbaar bij de verkoopkantoren waarvan de adressen op biz. 3 van het omslag vermeid zijn.EUROPEANEUROPEAN SYSTEM
OFOF INTEGRATED ECONOMICECONOMIC ACCOUNTS
ESA
Second edition
Manuscript completed in November 1978EUROPEANEUROPEAN SYSTEM
OFOF INTEGRATED ECONOMICECONOMIC ACCOUNTS
ESA
Second edition
Manuscript completed in November 1978ThisThis publication isis alsoalso availableavailable inin thethe followingfollowing languages:languages:
FR:FR: ISBNISBN 92-825-1120-092-825-1120-0
A bibliographical slip can be found at the end of this volume.
Reproduction of the contents of this publication is subject to acknowledgement of the source
Printed in Luxembourg 1980
ISBN 92-825-1119-7
Cat.:Cat.: CA-28-79-415-EN-CFOREWORD TOTO THETHE FIRST EDITIONf)EDITIONf)
The Commission of the European Communities welcomes the completion of a common system of
national accounts intended to meet the needs öf the economic and social policies of the
European Communities. This is the result of several years of work on the system by the Statistical
OfficeOffice ofof thethe European CommunitiesCommunities inin collaboration withwith thethe national statisticalstatistical officesoffices ofof thethe
membermember countries.countries.
The new "European System of Integrated Economic Accounts" (ESA) represents the Com¬
munities' version of the United Nations revised System of National Accounts. On the basis of a set
of uniform definitions and classifications, it will make it possible to obtain a coherent, quan¬
titative description of the economies of member countries. It will thus provide the common
economic language which is so necessary for work on the various kinds of analysis and
projectionprojection neededneeded forfor thethe review andand orientation ofof economic policies.
The ESA differs in a number of respects from the former United Nations and O.E.C.D. system of
national accounts which has been utilised up to the present at Community level. The ESA
provides additional information in respect of transactions involving production (the input-output
tables) and finance (the financial accounts); it goes into the distribution and redistribution of
income in more detail; and, throughout, its concepts and definitions are more precise and
rigorous.rigorous.
TheseThese characteristics shouldshould leadlead toto aa moremore completecomplete andand detaileddetailed knowledgeknowledge ofof thethe economic
and financial structure and development of each member country, and should also improve the
comparability of figures between countries.
Following the decisions taken by the Conference of the Directors General of the national
statistical offices, the new system will come into operation starting with the figures relating to the
year 1970.
Several yearsyears ofof workwork havehave beenbeen neededneeded toto developdevelop andand completecomplete thethe system andand thethe Com¬Com¬
mission is well aware that its introduction will require some effort on the part of member
countries. This may involve collecting necessary basic statistics which may still be lacking, and
also implementing agreed concepts which, for some countries, involve some innovations. The
Commission emphasises that in some cases, which are really extremely rare, national experts
have been obliged, or prepared, to agree to common solutions about which they had some
reservations. TheThe finalfinal formform ofof thethe systemsystem remainsremains thethe responsibility ofof thethe Statistical OfficeOffice ofof thethe
European Communities.Communities.
In order to promote efficiency, the Commission will itself ensure that its own services make use of
the concepts, definitions and classifications of the ESA in their work as well as utilising data
established by countries within the framework of the new system.
The Commission wishes to express its thanks to the experts who, through their perseverance and
competence, have assisted it in its task.
NOVEMBER 1970
Raymond Barre
Vice-president of the Commission
(1)(1) NoNo EnglishEnglish texttext ofof thethe firstfirst editionedition waswas published:published:ForewordForeword toto thethe second editionedition
The second edition of the European System of Integrated Economic Accounts is an updated
version of the original text; it incorporates the amendments, clarifications and additions made
since 1970 by the Working Group on National Accounts, as well as a number of editorial
improvements.
TheThe mainmain newnew featuresfeatures areare thethe changeoverchangeover toto aa systemsystem ofof netnet recordingrecording ofof VATVAT andand thethe
introduction of a ninth chapter on the measurement of changes in price and volume.
NOVEMBER 1978WORK OF THE UNITED NATIONS AND STUDIES IN
PREPARATION FOR THE ESTABLISHMENT AND UPDATING OF THE ESA
"A"A SystemSystem ofof NationalNational Accounts", Studies inin Methods, SeriesSeries F,F, No.No. 2,2, Rev.Rev. 3,3,United NationsNations
UnitedUnited Nations, NewNew YorkYork 1968.1968.
"Proposals for a Community System of National Accounts", (in French)A. Vanoli
Informations statistiques, 1964, no. 4
"Methods Used in the Countries of the European Economic Community toJ. Mayer
EstablishEstablish Economic Accounts forfor Agriculture" (in(in French)French)
Informations statistiques,statistiques, 1963,1963, no.no. 33
"The 'Rest of the World' Account in the Scheme of National Accounts of theG. Aubanel
Statistical Office of the European Communities", (in French)
Informations statistiques, 1965, no. 4
"Capital"Capital Consumption inin thethe National AccountsAccounts ofof thethe EECEEC Countries"G.G. HamerHamer
(unpublished)
"Scientific Research and National Accounts" (in French) Etudes et enquêtesJ. P. Lamouche
statistiques, 1968, no. 1
"Corporate Saving in the National Accounts of the EEC Countries"B. Billaudot
(unpublished)
"The Recording of Transactions over Time" (unpublished)V. Siesto
"The Estimation at Constant Prices of the Output and Consumption of GeneralO. Olislaegers
Government" (unpublished)
ΆΆ systemsystem ofof integratedintegrated priceprice andand volumevolume measures (indices)', publishedpublished ininT.P.T.P. HillHill
EnglishEnglish inin 'Etudes'Etudes etet enquêtes statistiques', 1972,1972, no.no. 33
'Price and volume measures for non-market services' (unpublished)T.P. Hill
'Report on the comparative study of the valuation of change in stocks in theJ. Paul and
countries of the European Community' (in French) (unpublished)A. Benedetti



































































TABLETABLE OFOF CONTENTS
Paragraphs 9"9"
Chapter II -- General frameworkframework ofof thethe systemsystem 99
104 to 107 The choice of units and their grouping 9
108, 109 The grouping of transactions 10
110 to 125 The system of accounts and the balancing items 11
126to136 The aggregates I4
137 The classifications I7
138,138, 139139 TheThe accountsaccounts andand tablestables 1717
ListList ofof accountsaccounts andand standard tablestables ofof ESAESA 1818
Chapter II - The units and groupings of units 21
204 to 211 The limits of the national economy . . . . 21
21 2 to 21 6 The institutional units 23
217 to 263 The sectors 24
264264 toto 272272 TheThe unitsunits ofof homogeneous productionproduction andand branchesbranches 3737
273 The classification of branches 38<