ERK so satelitski račun v okviru nacionalnih računov, njegovi temeljni koncepti, načela in pravila pa temeljijo na ESR 95. Ker pa ta račun prikazuje le splošni okvir za celotno gospodarstvo, ga je treba prilagoditi posebnim zahtevam kmetijstva.
The EAA are a satellite account in the framework of the national accounts, whose basic concepts, principles and rules are based on the ESA 95. However, the latter only provides a general framework for the economy as a whole, and has to be adapted to the specific requirements of agriculture.