SNA code

Cf. 6.72 to 6.79 and 6.94 to 6.100 of the SNA.

The price of a good may change during storage for at least three reasons (SNA 93, 6.105):

The IBM Undertaking (29) also contains a commitment relating to SNA formats and protocols.

Although it is not proposed by the ESA 95, the rule adopted in the EAA is provided for by the SNA (cf. SNA 93, Annex I, 15) because of the special nature of agriculture, and by the FAO methodological manual(17).

This type of increase in the value of products should not be counted as a nominal holding gain (SNA 93, 12.70).

The SNA 93 (6.185), unlike the ESA 95 (6.03), considers that consumption of fixed capital should be calculated for livestock.

The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the SNA 93 (i.e. the ex-farm price).

see ESA 95, 3.12 and 3.13, and SNA 93, 5.9 to 5.16) carried out by an enterprise in order to create the conditions for conducting the main or secondary activities.

This concerns in particular expenditure on infrastructure works such as clearance, levelling, drainage, irrigation and consolidation (cf. ESA 95, 3.106 and SNA 93, 10.51 to 10.54).

The European system of integrated economic accounts, which is derived from the United Nations revised system of national accounts (SNA 93)(2), was created in response to the specific needs of the European Union.

During the production process, the value to be recorded each year as output under work in progress can be obtained by distributing the value of the finished product in proportion to the costs incurred each period (SNA 93, 6.96).

The SNA 93 specifies that improvements made to fixed assets should be determined either by the magnitude of the changes in the characteristics of the fixed assets - i.e. by major changes in their size, shape, performance, capacity or anticipated service life - or by the fact that improvements are not the kinds of changes that are observed to take place routinely in other fixed assets of the same kind, as part of ordinary maintenance and repair programmes (cf. SNA 93, 10.49).

Nonetheless, employers are considered to need this type of service to attract and keep their employees (which they would normally have to pay for themselves anyway) and not due to the needs of the production process itself (cf. SNA 93, 7.41);

These disposals should normally lead to a change in ownership and have a direct economic purpose (therefore fixed assets which are demolished, scrapped or destroyed by their owner in order to be put to no further economic use are not included in these disposals) (cf. SNA 93, 10.35 and 10.39).

The difference between the price at which products are put into stock and the price at which they are withdrawn, in the first two cases, should reflect the additional output value produced during storage (SNA 93, 6.106), since products withdrawn from storage several months after harvest are different, in economic terms, from those which have been stored.

Recognising differing needs of analysts, the FAO has recommended the use of three types of unit as basic units for describing the economic accounts for food and agriculture, i.e. institutional units (including households), establishments (which are equivalent to the local KAUs referred to in the ESA) and products as recommended by the 1993 SNA (equivalent to the local KAUs referred to in the ESA) (cf. FAO (1996) System of Economic Accounts for Food and Agriculture, United Nations, Rome).

The 1995 ESA and the 1993 SNA

This is the same interpretation as is stated in the SNA 93 with respect to the interpretation of the change between SNA 93 and SNA 68 (see SNA 93, Annex I, paragraph 67).

Most of these differences correspond to differences between the 1968 SNA and 1993 SNA.

Cf. 6.72 to 6.79 and 6.94 to 6.100 of the SNA.

the SNA also contains a chapter on satellite accounts.

The local KAU is called establishment in the SNA and ISIC Rev. 3.

a clear choice in favour of valuing output at basic prices (the 1970 ESA, the 1968 SNA and the 1993 SNA also accept valuation at producer's prices);

There are also differences that do not result from changes in the SNA, e. g.:

Nevertheless, there are several differences between the 1995 ESA and the 1993 SNA:

the introduction of supply and use tables (this was already included in the 1968 SNA);

The price of a good may change during storage for at least three reasons (SNA 93, 6.105):

The ESA concepts are in several instances more specific and precise than those of the SNA, e. g.:

Although it is not proposed by the ESA 95, the rule adopted in the EAA is provided for by the SNA (cf. SNA 93, Annex I, 15) because of the special nature of agriculture, and by the FAO methodological manual fn.

This type of increase in the value of products should not be counted as a nominal holding gain (SNA 93, 12.70).

The ESA can be more specific than the SNA, because the ESA primarily applies to the European Union Member States.

Like the SNA, the ESA is harmonized with the concepts and classifications used in many other, social and economic statistics.

The SNA 93 (6.185), unlike the ESA 95 (6.03), considers that consumption of fixed capital should be calculated for livestock.

the concept of financial leasing has been introduced (the 1968 SNA and 1970 ESA contained only the concept of operational leasing);

the concepts in the ESA are in all respects consistent with those in the world-wide guidelines on national accounting, i. e. the SNA.

The SNA describes concepts usually in more general terms and endeavours also to explain the rationale behind the conventions adopted;

the introduction of the concepts of economically active population and unemployment (these concepts are absent in the 1968 and 1993 SNA).