Glossary:European system of national and regional accounts (ESA95)
From Statistics Explained
The European system of national and regional accounts, abbreviated as ESA95 or sometimes 1995 ESA, collects comparable, up-to-date and reliable information on the structure and developments of the economy of the Member States of the European Union and their respective regions. By providing an internationally compatible accounting framework, ESA95 makes it possible to describe the total economy of a region, country or group of countries, its components and its relation to other total economies.
The ESA95 prescribes the structure and layout of supply and use tables, symmetric input-output tables and tables linking supply and use tables to the sector accounts. These requirements refer to definitions of transactions and to concepts of classification and valuation.
ESA95 is broadly consistent with the System of National Accounts of the United Nations (1993 SNA) with regards to definitions, accounting rules and classifications. But due to greater accuracy requirements for definitions and the accounting rules, it also has some specificities, particularly in its presentation, which is more in line with EU practices.
- ESA 95 Supply Use and Input-Output tables (Dedicated section on website)
- European system of accounts - ESA 1995 (Circa)