The European System of Accounts (ESA 1995)

At world level, the System of National Accounts of the United Nations of 1993 (SNA 1993) defines the basic principles and the stucture of the various existing systems of national accounts in the world. It was carried out under the joint responsibility of Eurostat (European Commission), the International Monetary Fund (IMF), the Organisation for Economic Cooperation and Development (OECD), the World Bank, and the United Nations.

The European System of Accounts of 1995 (ESA 1995) is an adaption of the SNA to the European realities. One important characteristic of the ESA 1995 is to form part of a Council Regulation of the European Union on 25 June 1996, which gives it an obligatory character for all the Member States of the Union. The PDF version corresponds to the official text of the regulation.