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1993 SNA - Table of Contents

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INTRODUCTION

The SNA as a System

Accounts and their corresponding economic activities

The institutional sectors of the economy

Other features of the System

Concepts and classifications

Uses of the SNA

Harmonization between different statistical systems

Implementation of concepts and classifications

Links with business accounting and economic theory

The aggregates of the system as indicators of economic activity and welfare

The integrated central framework and flexibility

Other Presentations of the Accounts

FLOWS, STOCKS AND ACCOUNTING RULES

Aggregation, netting, consolidation

INSTITUTIONAL UNITS AND SECTORS

Introduction

Institutional units in the form of legal or social entities

The non-financial corporations sector and its sub-sectors (S.11)

The financial corporations sector and its sub-sectors (S.12)

The general government sector and its sub-sectors

The households sectors and its sub-sectors

The non-profit institutions serving households sector (S.15)

The rest of the world (S.2)

Extract from the resolution of the fifteenth international conference of labour statisticians, January 1993, concerning statistics of employment in the informal sector

ESTABLISHMENTS AND INDUSTRIES

Introduction

Productive activities

Partitioning enterprises into more homogeneous units

Industries

Units of homogeneous production

THE PRODUCTION ACCOUNT

Introduction

Production

The measurement of production

The measurement of market output

Measurement of output produced for own final use

Measurement of other non-market output

The output of particular industries

Intermediate consumption (P.2)

Consumption of fixed capital (K.1)

Basic, producers' and purchasers' prices

Valuation of outputs and inputs

Gross and net value added (B.1)

The main aggregates associated with value added

THE PRIMARY DISTRIBUTION OF INCOME ACCOUNT

Introduction

Compensation of employees (D.1)

Taxes on production and on imports (D.2)

Subsidies (D.3)

Operating surplus or mixed income (B.2/B.3)

Property incomes (D.4)

THE SECONDARY DISTRIBUTION OF INCOME ACCOUNT

Introduction

Transfers

Current taxes on income, wealth, etc. (D.5)

Social insurance schemes

Social contributions (D.61)

Social benefits

Other current transfers (D.7)

Social transfers in kind (D.63)

THE USE OF INCOME ACCOUNT

Introduction

Expenditures, acquisitions and uses

Consumption goods and services

Household final consumption expenditure (P.3)

Household actual final consumption (P.4)

Consumption expenditures incurred by general government and NPISHs (P.3)

Actual final consumption of general government (P.4)

Final consumption expenditure and actual final consumption: summary

THE CAPITAL ACCOUNT

General introduction to the accumulation accounts and balance sheets

Introduction

Gross capital formation (P.5)

Consumption of fixed capital

Acquisitions less disposals of non-produced non-financial assets (P.513)

Capital transfers (D.9)

Gross fixed capital formation and costs of ownership transfer

THE FINANCIAL ACCOUNT

Introduction

The role of the financial account

Financial transactions

Accounting rules for financial transactions

Classification of financial transactions

Detailed flow of funds accounts

OTHER CHANGES IN ASSETS ACCOUNT

Other changes in the volume of assets account

The revaluation account

The definition and measurement of holding gains

THE BALANCE SHEET

Introduction

The entries in the balance sheet

The changes in balance sheets account

Stocks of financial assets and liabilities analysed by sector of debtor and creditor

Definitions of assets

THE REST OF THE WORLD ACCOUNT (EXTERNAL TRANSACTIONS ACCOUNT)

Introduction

Residence

General accounting rules

The external accounts of goods and services and of primary incomes and current transfers

External accumulation accounts

Relationship between the current external transactions and accumulation accounts and the balance of payments accounts

External assets and liabilities account

SUPPLY AND USE TABLES AND INPUT-OUTPUT

Input-output in the System

Disaggregation of goods and services account

Supply and use table

Derived and analytical input-output tables

Some aspects of input-output compilation

Purposes and uses of input-output data

PRICE AND VOLUME MEASURES

Introduction

Values, prices and quantities

Intertemporal index numbers of prices and volumes

Chain indices

Volume measures for gross value added and GDP

International price and volume indices

The treatment of differences and changes in quality

Choice between direct and indirect measurement of prices and volumes

Non-market goods and services

Scope of price of volume measures in the System

Measures of real income for the total economy

POPULATION AND LABOUR INPUTS

Introduction

Population and labour concepts without national boundaries

National boundaries

Classifications

FUNCTIONAL CLASSIFICATIONS

Introduction

Applying the classifications

APPLICATION OF THE INTEGRATED FRAMEWORK TO VARIOUS CIRCUMSTANCES AND NEEDS

Introduction

Detailed analysis of the household sector

Expenditures by enterprises in transition economies on behalf of employees

Public, national private and foreign controlled sectors

Key sector and other special sector accounts

External accounts problems

High inflation

Quarterly accounts

Regional accounts

The treatment of official multiple exchange rate systems

A parallel treatment of interests under significant inflation

SOCIAL ACCOUNTING MATRICES

Introduction

A matrix presentation of SNA accounts

The SAM approach

Schematic presentation of a social accounting matrix

A more detailed SAM

Alternative social accounting frameworks

Applications of the SAM

SATELLITE ANALYSIS AND ACCOUNTS

Introduction

Satellite analysis

Framework for functionally oriented satellite accounts

Satellite system for integrated environmental and economic accounting

ANNEXES

Changes from the 1968 System of National Accounts

Relationship of the rest of the world account to the balance of payments accounts and the international investment position

Financial intermediation services indirectly measured (FISIM)

The treatment of insurance, social insurance and pensions

Classification and accounts