Combined physical and
monetary presentations
Sjoerd Schenau
Content
•
•
•
•
General introduction: integration within SEEA
Core tables and acocunts
Combined presentations for water
Exercise
2
Integration within SEEA-CF
Strength of SEEA: consistent application of accounting rules, principles
and boundaries in organisation of physical and monetary information.
1.
2.
3.
4.
Link between measures of flows of goods and services in physical
and monetary terms as reflected in monetary and physical supply
and use tables.
Link between changes in the stock of environmental assets over an
accounting period and the use of extracted natural resources as an
input to economic production, consumption and accumulation.
Connection between the measures of production, consumption
and accumulation in monetary terms and measures of flows of
income Integrating and presenting the accounts between different
sectors.
Functional accounts
3
Integration of supply and use tables in
physical and monetary terms
4
Integration of asset accounts and supply
and use tables
5
The sequence of economic accounts
• SNA: sequence of economic accounts
• Derivation of balancing items (GDP, GNI etc.)
• Balancing items can be defined so as to take into account
the depletion of natural resources
 Depletion adjusted net value added, depletion adjusted
net operating surplus, etc
6
Adjusted National income for depletion
7
Possible structure for combined
presentations
8
Questions ?
9
Exercise
• Environmental accountants should not only compile the
accounts, they should also be able to explain the data to
the users.
• Please assess the two core tables for water for 2005 and
2010. Evaluate the main changes that occurred between
these two years.
• Work in a group. Discuss the results. What are the 5 most
important messages you deduce from this data?
• Prepare a short presentation where you present the 5
most important messages and also explain why yiu think
this is important.
10
1. Supply of water products (Currency units)
Natural water
Sewerage services
2. Total supply of products
3. Intermediate consumption and final use (Currency units)
Natural water
Sewerage services
Other products
4. Gross value added (Currency units)
5. Employment (1000 fte)
6. Supply of water (Millions m3)
Supply of water to other economic units
Supply of waste water for treatment
Total returns
7. Use of water (Millions m3)
Total Abstraction
Use of water received from other economic units
Use of waste water for treatment
8. Water consumption (Millions m3)
9. Gross fixed capital formation (Currency units)
For water supply
For water sanitation
10. Closing Stocks of fixed assets for water supply (Currency units)
11. Closing Stocks of fixed assets for water sanitation (Currency units)
13
1
8 570
170 737
267 143
19 769
596
3
145 597
24 541
643
229
125 181
141 090
371
ISIC
Total
38,39, 45- industry
99
1
2
8 570
14
7
8 605
5 022
5 022
5 036 6 478 288 6 949 543
58
1
12 683
7 027
13
2 360
6 197
40
1 029
2 366
1
1 406
1 653
1 718 5 842 990 6 130 529
3 277 632 863 814 995
4
3
2 211
61
41
27
64
88
29
4
400
381
9
47
208
39
115
45
404
4
465
156
42
4
28
582
16
819
2 872
43
8 204
10 931
417
48
1
381
176
958
10
3
411
7
2
51
5
2 874
6 112
84
9 871
25 347
17
37 457
1 204
141
411
242
Actual final consumption
- 2
14
Total
ISIC 36 ISIC 37
Government
ISIC 1-3 ISIC 5-33, ISIC 35
41-43
Rest of the Taxes less subsidies on
world products, trade and transport
margins
Households
Industries (by ISIC categories)
Capital Formation
Water core table for 2005
8 604
5 038
6 174
3 316
605 817
60
66
50 096
8 604
5 038
814 995
10 931
236
5
11
240
10
4 289
2 874
41 431
37 457
381
411
963
1 215
381
411
252
4 289
2 874
41 431
37 457
11
1. Supply of water products (Currency units)
Natural water
Sewerage services
2. Total supply of products
3. Intermediate consumption and final use (Currency units)
Natural water
Sewerage services
Other products
4. Gross value added (Currency units)
In prices of year 2005
5. Employment (1000 fte)
6. Supply of water (Millions m3)
Supply of water to other economic units
Sup
Total returns
7. Use of water (Millions m3)
Total Abstraction
Use of water received from other economic units
Use
8. Water consumption (Millions m3)
9. Gross fixed capital formation (Currency units)
For water supply
For water sanitation
10. Closing Stocks of fixed assets for water supply (Currency units)
11. Closing Stocks of fixed assets for water sanitation (Currency units)
27
2
8 444
205 274
271 086
17 420
322
4
170 421
34 527
29 260
335
693
245
128 663
141 485
127 464
2 018
31
57
ISIC
Total
38,39, 45- industry
99
1
5
8 444
16
7
8 496
4 939
4 939
4 955 7 237 420 7 744 598
75
1
11 781
5 563
4 598
59
12
2 302
6 131
5 677
45
42
1 222
2 354
1
1 506
1 769
2 062 6 418 280 6 733 507
2 850 816 412 1 006 968
2 639 722 488 892 126
49
8 673
11 179
3
4
112
23
3
360
350
49
47
211
23
144
53
362
5
465
146
62
4
19
723
28
612
3 742
452
9
3
449
8
51
1
3
54
5
1 837
7 182
78
9 287
28 465
15
22 285
350
246
940
1 194
138
449
245
5 105
1 837
45 027
22 285
Actual final consumption
- 4
16
Total
ISIC 36 ISIC 37
Government
ISIC 1-3 ISIC 5-33, ISIC 35
41-43
Rest of the Taxes less subsidies on
world products, trade and transport
margins
Households
Industries (by ISIC categories)
Capital Formation
Water core table for 2010
8 493
4 960
6 074
3 116
655 817
62
71
61 096
8 493
4 960
1 006 968
11 179
350
449
945
203
5
5
212
1 199
350
449
254
9
12
5 105
1 837
45 027
22 285