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Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance article 1 CELEX: 02013R0549-20250901 Subject matter
1. This Regulation sets up the European System of Accounts 2010 (‘the ESA 2010’ or ‘the ESA’). 2. The ESA 2010 provides for: (a) a methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases for the purposes of the Union, together with results as required under Article 3; (b) a programme (Annex B) setting out the time limits by which Member States shall transmit to the Commission (Eurostat) the accounts and tables to be compiled in accordance with the methodology referred to in point (a). 3. Without prejudice to Articles 5 and 10, this Regulation shall apply to all Union acts that refer to the ESA or its definitions. 4. This Regulation does not oblige any Member State to use the ESA 2010 in compiling accounts for its own purposes. |