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The European System of Accounts (often abbreviated as "ESA") is the system of national accounts and regional accounts used by members of the European Union. It was most recently updated in 1995.

The 1995 ESA is broadly consistent with the United Nations System of National Accounts (1993 SNA) in definitions, accounting rules and classifications. However, it incorporates certain differences, particularly in its presentation, that are more in line with use within the European Union [1].

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