What Changes in the ESA 2010?
The change of the basis of the National Accounts from the ESA 95 to the ESA 2010 was determined by the economic, social, and technological changes experienced over the last 20 years. The changes of the ESA 2010 with respect to the ESA 95 are not limited to conceptual changes. There are important differences regarding the scope, with new chapters on satellite accounts, the general government accounts, and the rest of the world accounts. Furthermore, the chapters on quarterly accounts and regional accounts were significantly amplified. From the point of view of the general government, the main changes relate to the rules of the definition of the general government consolidation perimeter, the recording of military equipment purchase, the recording of pension funds, and the recording of interest with swaps.
- ESA (2010) European System of Accounts 2010. https://ec.europa.eu/eurostat/cache/metadata/Annexes/nasa_10_f_esms_an1.pdf