1. Introduction
Water is a natural resource, scarce, irreplaceable, susceptible of alternative uses,
natural medium of many ecosystems and a key as a receiver of dumpings. It
constitutes an essential element for the development of economic activity, which
constantly modifies its characteristics. Given the relevance of this resource, it is
necessary to have at our disposal statistical data that provides information on its
availability and quality, with the aim of programming measures to satisfy demand and
protect its quality.
In the water study it is possible to apply two different approaches, one that is economic
and the other environmental. From an economic point of view, water is taken into
consideration when it is directly or indirectly affected, real or potentially, by the
development of human activities; at this stage, we talk of produced water which
provides input into the economy and forms part of the production process of all
economic activities. From an environmental perspective, water is the habitat of a
multitude of ecosystems and a utility resource that contributes to the well being of
society. Likewise, it is a receiver of waste that leads to a loss of quality that causes
important economic and environmental costs to society.
As a consequence, the implementation of a theoretical framework that allows for an
integration of the economic and environmental aspects is essential for the development
of political actions in the hydrographic sector. The water accounts configure this
theoretical framework, and respond to the majority of issues raised, and allows for the
investigation and modelling of other issues related to water.
2. Objectives
The objective of the water accounts is to determine and quantify in a structured and
detailed manner the flows, quantitatively and qualitatively, that arise in the hydrological
system and their connection with the economic system.
The water accounts constitute a satellite account within the general framework of the
national economic accounts and incorporate the environmental flows within the
hydrological system and between the hydrological and economic systems. This type of
flows is accounted for in physical terms.
The development of a model of these characteristics on territorial levels below the
national level offers a more detailed description of the spatial aspect of the state of the
water, which shows the importance of breaking down some of the tables of the water
accounts on a regional level, Autonomous Communities (NUTS II) and by hydrographic
basins.
1
3. Hydrological System
The United Nations (1992) defines the hydrological cycle as the succession of stages
through which the waters passes from the atmosphere to the earth and returns to the
atmosphere: evaporation from the earth, the sea or continental waters, cloud
condensation, precipitation, accumulation on the earth or in water masses, reevaporation.
The hydrological system of a territory is composed of atmospheric water, water from
the sea and oceans and surface and subterranean water. Figure 1 shows the basic
elements of the hydrological system of the reference territory and the transfers
between its components.
Precipitation constitutes the natural input of water within the reference period. The main
transfer into the atmosphere occurs through evaporation and transpiration, given that
precipitation partially evaporates returning to the atmosphere. Moreover, part of the
precipitation is discharged over surface waters (lakes, rivers, reservoirs) to finally flow
into the sea, or it filters through the soil, moistens it and passes on to form part of
aquifers. Subterranean waters gradually return to surface masses, converting into
surface current, river flows. Plants and vegetation absorb earth humidity through the
roots and release water into the atmosphere in transpiration processes.
Areas of permanent snow and ice represent a large store of water in a solid state,
which contributes to the flows of surface and subterranean waters during the thawing
season. There also exist natural flows stemming from other territories towards the
reference territory and from the reference territory into other territories or into the sea.
2
Figure 1: Summary of continental waters system flows
Atmosphere
Pre
cipi
tati
on
Ev
ap
o
tra
nsp
irati
on
Reference territory
Continental water
resources system
Basins and
acuifer
water above
the reference
territory
Basins and
acuifers
water below
the reference
territrory
Surface
Run-off
Outflows
Lakes and
reservoirs
Rivers
Outflows
Natural
transfers
IInfiltration
Marine and
brackish
brackish
water
Subterrane
an waters
Infiltration
Outfolw
s
Marine and
brackish
water
Ca
pt
ur
e
Re
tur
n
flo
ws
Economy
4. Scope of the study
The model of the water accounts exclusively considers the part of the hydrological
system composed of masses of surface and subterranean waters within the reference
territory, denominated the continental waters system, that is formed by lakes,
reservoirs, rivers and aquifers.
Water as a natural resource is found within the natural sphere. Once processed by an
economic unit it enters the economic sphere, where it is an input that is employed as
intermediate consumption or final consumption by the productive units and the
consumption units. As a result of the productive processes and final consumption,
waste water is generated, which because they are not used by the economic units,
finally return to the natural medium.
3
Figure 2: General description of the main water flows
Pre
cipi
tati
on
ins and
ifer
er
ve the
rence
tory
Atmospher
efera
tra
nsp
Ev
irati
ap
ón
o
Reference
territory
Basins and
aquifer
water below
the reference
territory
Physical system of
continental
water resources
Outflow
The system of superficial continental water resources
(rivers, lakes, reservoirs, etc.) and
underground water resources, as well as natural flows between
them
Outflow
s
Out
flows
e and
ackish
ater
in situ Use of
precipitation
Ca
ptu
re
Out
Flo
ws
Marine and
brackish
waterbrackis
Evapo
transpiración
Capture
Return
flows
Economy
onomy
om the
t of
rld
Imports
The system made up of water users -both
Industries (water capture for
Productive or consumption activities) and final
consumer
(consumer
households) – including exchanges between them
as well as infrastructure for
water transport
Economy
From the
Ofrest
the
world
Exports
The water performs diverse economic and environmental functions that may be
summarised in the following manner:

It provides input into the Economy. It is an input that is essential for a broad
spectrum of economic activities that stem from the agrarian sector all the way to the
services sector.

It is a receiver of waste of a very diverse nature, resulting from the productive and
consumptive activity of society.

It is a utility resource and affects the direct well-being of man, both on an aesthetic
level as well as in a recreational aspect.
The scope of the accounts is exclusively restricted to the first two functions, given that
these determine a change in the physical - chemical characteristics of the water.
4
5. Water accounts
The Integrated Environmental and Economic Accounting System (IEEA) is the model
established to measure the interrelations between the economy and the environment,
in that it broadens the limits of the central system of the economic accounts with the
purpose of describing the flows existing between both systems, the economy and the
environment.
The water accounts are initially exclusively limited to water which, as a natural
resource, are going to be managed within the economic sphere. However, with the
purpose of broadening the coverage of the water removed from nature for ones own
use, there exist two forms of tackling its handling: a first approach would consist in
considering this collection of water as hidden flows, flows which in reality do not enter
into the economic system; the second approach would attempt to consider these flows
as entering the economic system, quantified as water collections and measuring returnflows into the environment as waste flows. Thus, the water used in the generation of
electrical energy may be considered as water extracted and returned into the
hydrological system. This second option is the one that will be considered in the
elaboration of the water accounts.
The satellite water accounts are based on the NAMEA model and describe the flows
of water within the economic system and those other flows that are generated between
the economy and the environment, allowing for a more complete analysis of the
different aspects of water. The NAMEA framework consists in extending a simplified
matrix of the national accounts (SAM) with rows and columns that record
complementary environmental information related to the economic transactions of the
simplified matrix.
The water accounts are limited to continental drinking and non-drinking water, and
water stemming from desalinisation, excluding salted and brackish water.
Some aspects, in particular water flows that occur within the natural sphere are treated
within the framework presented previously. The measurement of these flows is
important for the characterisation of the water resources existing within nature. Natural
flows are those that are not under the control of an economic unit, this means that even
though they may be influenced or induced by human activity they cannot be totally
controlled. As already pointed out, natural flows are the following: precipitation, influxes
from other systems from internal waters (outside the reference territory),
evapotranspiration, transfers between components of the hydrological system and
infiltration. Their consideration is essential for tackling the natural resources account
and establishing a model for the demand for water based on its availability.
5
Figure 3: Summary of flows within the economy
Reference territory
Continental water resources in the
environment
in situ Use of
the
precipitation
Ca
ptu
re
Ca
ptu
re
Ret
urn
flo
ws
Ca
ptu Ret
re urn
flo
ws
Ret
urn
flo
ws
Evapotranspiration
Marine and
Brackish
water
e and
ish
ater
Return
flows
CNAE 90
Collection and treat.
Of waster water
Capture
nomy
m the
t of the
d
Imports
Household
s
Industry
(incl. Agriculture)
NACE 41
Capture,
filtering and
distribution of water
Exports
Economy
From the
Ofrest
the
world
Economy
Leaks in the distribution network, that make up the return flows
are not represented in this diagram in order to simplify things.
6. Definitions and classifications
6.1.
Definitions
The following definitions are used in the statistics of international organisms (United
Nations, OECD, EUROSTAT).
6.1.1. Elements of the Hydrological System
Hydrological cycle
Sequence of climatological events: the heat of the sun evaporates water from the
earth's surface and water masses, the steam then rises until reaching the colder upper
layers, where it is condensed and forms clouds. A new condensation generates
6
precipitation that fall towards the earth in the form of rain, snow, etc. Part of this water
is retained on land, and another forms the surface runoff that returns to rivers, lakes,
oceans…
Hydrographic basin
Total area of territory drained by a river and its tributaries, that is, the surface area of
the terrain that has one sole outflow point for surface runoff.
Precipitation
Total annual volume of wet precipitation (rain, snow, hail, dew and others) fallen within
national territory.
Evapotranspiration
Total annual volume of water transferred to the atmosphere from the surface by means
of evaporation and vegetable and animal transpiration.
Other inflows
Total volume of water that enters the territory throughout the year through
subterranean or surface waters, from one or more neighbouring territories.
Other outflows
Total volume of subterranean or surface waters that exits towards one or more
neighbouring territories or into the sea.
6.1.2. Water resources
Surface waters
Continental surface waters are those that flow or which are stored on the surface, and
include natural water channels like rivers, surface runoff, streams, lakes and others, as
well as artificial water channels like irrigation channels, industrial and navigation
channels, drainage systems and artificial reservoirs.
Subterranean waters
The water that is retained within a subterranean geological formation (aquifer) and
which can normally be extracted from said formation or through this formation. Includes
all permanent and provisional water deposits, loaded naturally or artificially, in amounts
that can be used both because of its quality and availability.
Other types of water resources
7
Includes the direct collection of atmospheric precipitation, sea water, permanent
masses of stagnant water and transitional waters like dams, lagoons and estuaries of
brackish waters. These types of water resources have, as a general rule, less
importance in relation with the continental surface and subterranean waters.
6.2. Water related economic activities and products.
Productive activities and products related to water are those that are included in the
following charts:
Products
1 Irrigation system operations
2 distributed water
drinking water
non-drinking water
Water supply services
3 Water related administrative services
4 Waste water purification and treatment services
NCPA-96
01.41.11
41.00
41.00.11
41.00.12
41.00.20.01
75.12.13
90.00.11
Economic activities
1 Irrigation system operations
2 Collection, purification and distribution of water
3 Water related administrative services
4 Waste water treatment and sewage system activities
NACE-93
01.41.00
41.00
75.12
90.01
The denomination of each one of the products and their codes correspond to the
National Classification of Products by Activities 1996 (NCPA-96), and the water related
economic activities and their codes to the National Classification of Economic Activities
1993 (NACE-93), both published by the National Statistics Institute.
It is possible to propose other economic activities associated with water but only in a
residual manner or as a secondary activity. The economic activities considered
correspond to activities that imply an availability of water in controlled networks, so as
to be able to incorporate same as a product or which can change the physical,
biological or chemical characteristics of water.
The exploitation of irrigation systems, classified in group 01.41 of the NACE Activities
of services related to agriculture, form part of the agricultural, livestock, gaming and
forestry branch and provides irrigation services (01.41.11 NCPA-96) to agricultural
operations through distribution networks. Water for irrigation may also stem from units
8
classified in division 41 through normal water conduits, like drinking water (41.00.11))
or non-drinking water (41.01.12).
The collection, purification and distribution of water, division 41 of the NACE-93,
includes the economic activities which capture water, desalt water from the sea to
obtain drinking water, and distribute water for consumption. According to the National
Classification of Products NCPA-96, this activity produces three types of products,
drinking water (41.00.11), non-drinking water (41.01.12) and water supply services
(41.00.20) which includes the reading and maintenance of water meters.
The economic activity 90.01 of the NACE, treatment of waste water and sewage,
includes a complete set of transaction related to the treatment of waters, whose main
product are the waste water treatment services (90.00.11 NCPA).
Given that the majority of infrastructures of water services are managed through Public
Administration units, it is necessary to include the economic activity of group 75.12 of
the NACE, public administration, defence and social security, with the purpose of
recording the economic flows of these agents. These units produce services related to
irrigation systems, water supply and treatment of waste water (Code 75.12.13 of
NCPA-96).
6.3. Flows between the economy and the environment
The definitions of the flows between the economic system and the environment are
closely related to the elements of the hydrological system and water resources.
Collection of water
Extraction of water from any source, permanent or provisional, for its subsequent use
during a given period of time. It includes both the collection of mining and drainage
waters as well as those destined to distribution and one's own final use. Depending on
the origin, we can be dealing with surface waters or subterranean waters.
Supply of water
Operation destined to the distribution of water through networks, which allows for the
satisfaction of the consumption demands of the final users.
Imports
Total volume of pure water imported as a product via pipes or in vessels.
Exports
Total volume of pure water exported as a product via pipes or in vessels.
9
Return-flows
Amount of water that returns into the environment during the reference period. These
usually contain contaminant substances, which are dumped into hydrological elements
from point or surface sources.
Waste water
Water which is of no further immediate use value due to its quality, quantity or time of
occurrence. However, waste water stemming from one user can be a potential supply
to a user elsewhere.
Treatment of waste water
Procedure applied to waste water so that they comply with environmental norms
regarding dumpings, or other quality norms for their subsequent recycling or reuse by
other users.
Biochemical oxygen demand (BOD5)
Amount of dissolved oxygen required for the biological decomposition of the organic
matter present in the water. We are dealing with a water quality parameter that
indicates the degree of pollution by organic matter.
Chemical oxygen demand (COD)
Index of the quality of the water that measures the quantity of oxygen consumed by the
chemical decomposition of the organic and inorganic matter present in the water.
10
7. Explanation of the tables that form the water accounts
Introduction
The NAMEA model consists of a simplified matrix of the national accounts (part A),
complemented by rows and columns that describe, in physical terms, water flows (part
B), and pollutant flows linked to economic activity and to final consumption (part C).
NAMEA framework for water
B
C
Water
Contaminants
Return flows
due to final
consumption and
production
Water emissions
due to final
consumption and
production
A
Transactions within the
Economy (simplified SAM)
And physical tables of the uses
for the water produced
Capture by economic activities
NACE
41
Other
industries
Surface water
Balance
Under
water
groun
d
Sewage
(economic
activities)
Capture by economic activities
(by contaminant)
NACE
90
Surface water
Balance
Under
water
groun
d
Sewage
(economic
activities)
D
Natural flows and
accumulation
From the atmosphere to
the
ground
From
the ground to the
atmosphere
From other
systems
continental
Transfers between
components
Natural resources
For other
Systems
continental
Precipitation
e.g. acid rain
Evapo-transpiration
Natural inflows
e.g. run-off
Natural outflows
Balance: natural flow
General balance
Monetary and physical data
Only physical data
11
The simplified matrix of the national accounts is mainly formed by resources and use
tables (tables 1 and 2), which record the supply and uses of the water produced
(distributed water). At the same time, it establishes the economic accounts
corresponding to the units that distribute water and perform waste water treatment. The
flows linked to internal activities are recorded independently. Notwithstanding, when an
economic agent recycles water, gross collection per unit of product decreases, it being
possible to establish the link between water used per unit of product and expenditure
relative to the auxiliary activity.
On an environmental scope, it is essential to have available information in physical
terms. It is necessary, therefore, that the resources and use tables also are presented
in physical units (thousands of m3). Tables 5 and 6 describe these flows, directly
related to the corresponding monetary flows of tables 1 and 2. The remaining
correspond to quantitative accounts, tables 7, 8 and 9, and the qualitative accounts,
tables 10, 11, 12 and 13. The latter are not available at present, given that they are in
the elaboration phase, although they will be published in upcoming periods.
All the tables present the same structure, in the rows appear the economic activities
grouped by sections of the National Classification of Economic Activities, from A to R.
Sections C and D are broken down by subsections: CA and CB, and DA to DN. In the
columns are recorded the statistical transactions, economic and/or environmental
transactions related to the economic or environmental flow to be measured.
Table 1: Supply of water and treatment of waste water
It presents, in monetary terms, the resources related to the supply of water and the
treatment of waste water: production valued at base prices, taxes and subsidies on the
products of the economic activities pertaining to irrigation services, collection,
purification and distribution of water, water related administrative services and the
collection and treatment of waste water; when they exist, imports may be recorded.
Table 2: Uses of water and treatment of waste water
This records, in monetary terms, intermediate consumption by economic activity
according to the NACE-93 and final consumption (households and public
administrations), valued at market prices, of irrigation services, distribution of water,
water related administrative services and the purification and treatment of waste water.
It is also possible to record exports and the changes in storage levels, when they are
significant, giving total uses as a final result. Uses and resources must be balanced.
Table 3: Economic accounts
They are formed by the production and revenue generation accounts of EAS-95, for
each one of the branches of activity related to water, including supplementary
12
information on the gross formation of fixed capital and employment. The institutional
sectors are the corresponding productive sectors.
Table 4: Environmental expenditure
Current and capital expenditure are those costs incurred in by the economic units in
auxiliary activities of waste water treatment. Current expenditure include intermediate
consumption, the remuneration of employees, and subsidies related to these activities;
capital expenditure, the gross formation of fixed capital.
Households may also incur in environmental expenditure when assuming the costs of
septic tanks or the dumping of waste water in rural areas.
Table 5: Supply of water and treatment of waste water
This table is the equivalent, in physical terms (thousands of m3), of Table 1, and
specifies, moreover, the quantity of water originating from desalination and reuse of the
total water distributed.
Not considered are transactions that are purely monetary, and the services related to
the water have been transferred into physical flows. With the object of maintaining its
coherence with the economic flows, it only considers those that are the object of
economic transactions.
Table 6: Uses of water and treatment of waste water
This table is a replica of table 2, in physical terms (thousands of m 3). As occurs in the
previous case, it only considers physical water flows that imply economic transactions.
Resources and the use of physical water flows must be equivalent, as are the
economic flows.
Table 7: Collection of water by type of source and use
This describes water flows from the environment into the economic system, total
collection of water, in physical units (thousands of m3), and it includes the collection of
water that is not to be used, like mining and drainage waters, given that it is mobilised
by an economic agent, even though it is not used in the productive process.
Table 8: Water return-flows by types
This shows, in physical terms (thousands of m3), water flows from the economic system
into the environment, in other words, water return-flows, which include waste water
originating in drainage systems, water waste discharged directly by productive units
and households, and cooling waters.
13
The flows recorded in tables 5 and 6 correspond to the final stage of the water supply
process (outgoing water), and the initial stage of the waste water collection and
treatment system. On the contrary, tables 7 and 8 describe the beginning of the water
supply process (collection of water from the environment with the purpose of purifying
and distributing water: incoming water), and the end of the corresponding waste water
collection and treatment system (final discharge into the environment).
Table 9: Balance of continental water flows between the economy and the
environment
This describes, in physical terms (thousands of m3), all the continental water flows,
from collection until their return into the environment, and allows us to obtain the water
consumption of the economic system. The account model distinguishes, within
consumption, the quantity corresponding to the evaporation of distribution networks,
and the water content of products; however, for the moment it has not been possible to
include this data, due to the lack of information to this end.
Table 10: Quality of the water collection for ones own water supply.
Tables 10, 11, 12 and 13 correspond to chart C of the NAMEA model. Table 10 records
the quantity of pollutants in water collected for ones own supply by the different
economic activities. The measurement unit is kilogram per day. The parameters
recorded are BOD5, COD, solids in suspension, heavy metals, phosphorus and
nitrogen.
The comparison of the values obtained in this table with those of the following allows
us to calculate the net pollutant load of waste water, that is, the pollutants dumped into
the medium that are the direct result of human activity, given that those present in the
water on collection would be disregarded.
Table 11: Pollutants discharged into the sewage network
This presents the quantity of pollutants found in waste water discharged into the
sewage network. The measurement unit is kilogram per day of discharging.
Table 12: Pollutants discharged directly into the environment
It records the pollutants stemming from the direct discharging into the environment of
cooling water and waste water, treated or not, by sectors of economic activity after their
use.
Table 13: Pollutants discharged directly into non continental waters.
14
This table records the pollutants discharged into non continental mediums (into the
sea) that stem from cooling waters and from the treatment of waste water, by sectors of
economic activity after their use. The resulting values from subtracting table 13 from 12
correspond to the discharging of pollutants into the continental waters system.
8. Satellite water accounts in Spain
8.1. Introduction
At present, the awareness of society of environmental problems raises doubts on the
idea of unlimited economic growth, which is allowing us to move from a growth model
based on the irrational exploitation of the natural resources to another that gives priority
to sustainable development.
Water is a natural resource that is essential for the economic development of a country,
and the fact that the economic and social structure in Spain depends on a strong
agrarian sector with a growing expansion of irrigation farming, and a potent tourism
sector whose basic elements are the sun and the water, determines that the future
development of these is closely linked to the availability of water.
Below is a summary of the estimation procedures and statistical sources employed in
the elaboration of the tables that conform the satellite water accounts in Spain.
8.2. Productive units
The units that render the irrigation services are the Collective irrigation cooperatives , organisations that manage and administer the good use of the water
employed for irrigation agriculture. As public law entities, they perform a decisive role in
the management of water.
Water supply companies and municipal water services, are economic units that
provide and manage this public service. These agents manage and distribute the water
through a public municipal supply network independently of the ownership of network.
Hydrographical Confederations, public law entities with their own legal status,
currently dependent on the Ministry of the Environment, provide a series of services
related to water which are based on orientating the planning of water infrastructures to
guaranteeing the supply of this scarce resource for economic and social development,
as well as for preserving and, if appropriate, restoring the public water domain from the
environmental impact derived from economic and social activity.
15
Some agents of the sector, Public Administrations, General Directorate for Water
Works and the Quality of Water (Ministry for the Environment), General Directorate for
Rural Policy (Ministry of Agriculture, Fishing and Food)...., provide services directed at
improving water management. These units, as has been stated above, must be taken
into account in the description of the economic flows.
Waste water purification and treatment services are managed by waste water
treatment companies and municipal water services, units that collect and treat
waste water stemming from the sewage networks.
8.3. Estimation methods of the transactions and statistical sources.
8.3.1. Irrigation systems
Irrigation water is produced by the Collective irrigation co-operatives , and is entirely
consumed by the production units classified in the branch agriculture, livestock and
forestry as intermediate consumption.
The main statistical source used is the survey on the use of water in the agrarian sector
of the INE, which provides the necessary information to estimate all the variables, both
monetary as well as non monetary. The calculation of the economic groups is
performed following the criterion established by the accounting norms of the National
Accounts System EAS-95
Statistical sources:
Survey on the use of water in the agrarian sector. National Statistical Institute.
Survey on agrarian structures National Statistical Institute.
Reports from the Hydrographical Confederations. Ministry of the Environment.
8.3.2. Collection, purification and distribution of water
In this case, the production units are classified in division 41 of the NACE-93, which
includes: outgoing water distribution companies, Hydrographical Confederations, that
produce water related services, and the Municipal Water Supply Services, which
manage the distribution of water through their own supply networks. The production of
these units (water produced, drinking and non-drinking water, and services related to
water) is used, as intermediate consumption, by the production units classified in other
branches of activity (agriculture, industry and services) and - as final consumption - by
households. Imports or exports of water do not exist, and stock levels are considered
insignificant.
16
The main statistical source is the survey on the supply and treatment of water of the
INE, although complementary information is also used obtained from the following
surveys: Industrial companies survey, survey on the use of water in industry and
survey on the use of water in the services sector. The data from these surveys allow for
a valuation of the economic transactions according to accounting norms of EAS-95.
The collection, production and losses of water, as well as intermediate and final
consumption, collections, etc., expressed in cubic metres, are estimated from the non
monetary data of the surveys.
Statistical sources:
Survey on the supply and treatment of water. National Statistical Institute.
Industrial Companies Survey. National Statistical Institute.
Survey on the use of water in industry. National Statistical Institute.
Survey of Waste; use of water in the services sector. National Statistical Institute.
Budget Implementation Reports from Autonomous Organisms. Ministry of the
Environment.
8.3.3. Services of the Public Administrations
The Public Administrations units that provide water related services are: the General
Directorate for Water Works and the Quality of Water (Ministry for the Environment),
and the General Directorate for Rural Policy, Irrigation Plans (Ministry of Agriculture,
Fishing and Food). This production is completely consumed, as final consumption, by
the Public Administrations (public consumption).
The reports elaborated by said bodies are the sources of information employed for
estimating the main economic and employment variables.
Statistical sources:
Budget Implementation Report. Ministry of the Environment.
Actions from the National Irrigation Plan. Ministry of Agriculture, Fishing and Food.
8.3.4. Services for the treatment of waste water.
These services are provided by the economic units included in branch 90.01 of the
NACE and consumed, like intermediate consumption, by the remaining productive
activities (agriculture, industry and services) and - as final consumption - by
households. Imports or exports of services do not exist, and stock levels are not
significant.
17
The main source of information is the survey on the supply and treatment of water of
the INE, although information from other surveys is used: survey on the public sewage
system, survey on the use of water in industry and survey on the use of water in the
services sector.
Statistical sources:
Survey on the supply of water and treatment of waste water. INE
9. Tables of results
As pointed out in the different sections of these methodological notes, one of the main
aspects for the development of the satellite water accounts is the availability of reliable
and coherent data. The tables presented describe and quantify in a detailed manner
the economic and environmental flows of water in Spain, which allows for an estimation
of future sectarian and regional demands.
The economic accounts are presented for each type of agent: non-financial institutions
and
Public Administrations, and by main economic transaction: intermediate
consumption, remuneration of employees, employment, gross formation of fixed
capital, as well as final consumption by households and non profit making private
institutions at the service of households (IPSFLSH).
The water accounts have been developed following the structure and characteristics of
the remaining environmental accounts: atmospheric emissions, forests...., which would
allow for the grouping of all these for the complete study of the integrated economic
and environmental accounts.
From a territorial point of view, the results of the tables on the supply of water and
treatment of waste water, as well as the economic accounts, have been broken down
by Autonomous Communities results, in monetary and physical units. Economic and
environmental data is also assigned by Hydrographic Basins, which would allow us to
reflect the real costs in contrast with the prices paid in each one of the corresponding
basins, in accordance with the objectives sought within the Water Framework Directive.
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