The ESA95 was approved as a Council Regulation in June 1996. A number of changes have been introduced since then, in the form of legal amendments. The legal acts that modify the ESA95 methodology (i.e. annex A of Council Regulation 2223/96) are the following:
- Council Regulation 448/98 on financial intermediation services measured indirectly (FISIM)
- Commission Regulation 1500/2000 on general government expenditure and revenue
- Commission Regulation 995/2001 on taxes and social contributions
- EP/Council Regulation 2558/2001 on settlements under swaps arrangements and under forward rate agreements
- Commission Regulation 113/2002 on revised classifications of expenditure according to purpose.
The version presented here takes all these amendments into account. Please note that this is merely a consolidated version of these texts for the convenience of readers. The only legal texts are the legal acts named above.
For reference, the above-mentioned amendments introduced changes in the following parts of the original ESA95 text:
a) Paragraphs amended: 1.13, 1.25, 1.57, 3.23, 3.48, 3.70, 3.76, 3.79, 3.85, 3.96, 3.142, 4.17, 4.27, 4.47, 4.51, 4.82, 4.96, 4.105, 4.150, 4.165, 5.67, 5.129, 5.139, 6.27, 7.61, 8.09, 8.14, 8.24, 9.25, 9.47 and annex II point 11.
b) Tables amended: 8.2, 8.3, 8.4, 8.5, 8.6, 8.7, 8.8, 8.9, 8.16, 8.17, 8.18, 8.19, 8.20, 8.21, 8.22, classifications in annex IV (COICOP, COFOG, COPNI) and accounts in annex IV (A.IV.1, A.IV.2, A.IV.3, A.IV.4, A.IV.5, A.IV.6, A.IV.7). Furthermore, the changes in tables in chapter 8 triggered further amendments in references to their figures in paragraphs 8.106, 8.108, 8.109, 8.110, 8.111, 8.112, 8.113, 8.114, 8.120 and 8.146.
c) Paragraph 8.99 a) and annex V were added.
d) Paragraph 9.33 and annex I were deleted.
The remaining parts of the original ESA95 remain unchanged.
Should you have any comments please contact by e-mail arturo.de-la-fuente@cec.eu.int