As was explained in 2.008, the ESA 95 records distributive transactions on an accrual basis, i.e. at the time an economic value, amount due or claim is created, transformed or cancelled or ceases to exist, and not at the moment when payment is actually made.
Kakor je bilo pojasnjeno v 2.008, zajema ESR 95 razdelitvene transakcije po obračunskem načelu, se pravi v času, ko so ekonomska vrednost, dolgovani znesek ali terjatev ustvarjeni, se preoblikujejo ali prenehajo, in ne takrat, ko je plačilo dejansko izvedeno.