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ESA is an essential tool at European level, used for major administrative purposes (e.g.own resources, excessive deficit procedure, structural funds) and for the analysis of the coordination and convergence of Member States’ economic policies.To achieve the objectives set forth in the Treaty on the European Union, the Treaty on the Functioning of the European Union, and more specifically, the Economic and Monetary Union, the ESA provides EU institutions, governments and economic and social operators with a set of harmonised and reliable statistics on which to base their decisions.

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The new SNA (2008 SNA) was published in 2009 by the five international organisations which worked on the new Manual (IMF, OECD, UN Statistical Division, World Bank and Eurostat).

ESA is broadly consistent with the SNA as regards the definitions, accounting rules and classifications.

It nevertheless incorporates certain differences, particularly in its presentation which is more in line with its use within the European Union.

This specific use requires in fact greater accuracy in the definitions, classifications and accounting rules.

Unlike the SNA, the ESA is based on a Regulation comprising binding rules to ensure comparability at EU level, and a compulsory data transmission programme.2.

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND IMPACT ASSESSMENTThe revision of ESA has been discussed in several groups: A Steering group of Directors of National Accounts has been set up in order to support the Directors of National Accounts Group in its tasks of:- providing the required strategic guidance for the success of the project;- giving advice at the different phases of the project;- deciding on important methodological issues.

The expertise of the National Accounts Working Group (NAWG) in general, and of the Financial Accounts Working Group (FAWG) on more specific aspects, is an essential element for the success of the ESA 95 revision project.

Intensive discussions through meetings and written consultations were necessary to ensure the technical quality of the project.

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