ERETES proposes many tables to facilitate analysis and reconciliation:
- work tables, which enable to modify data of the database or add new ones
- synthesis tables which aim to carry out a global check of the overall consistency of the data.
When calling up a table, the module will search in the database all the data with the characteristics of this table. Thus each cell displays all the data in the database which have the attributes of this cell. Tools called up by the menus help to calculate the missing values and to balance the tables.
All the tables – work tables or synthesis tables – can be edited as a Microsoft® Excel file
1. Main work tables
These tables ‘zoom’ on a specific item of the accounts: a product, an industry, a transaction, thereby facilitating reconciliation and the confrontation of approaches.
a. Supply-use balances
The Supply-use balances are available in value but also in quantity. This possibility can be useful for a few strategic products for which it makes sense.
But let’s focus on the tables in value.
Supply-use balances for the benchmark year (see screen copy)
This table specifies the balance between supply and use for each component:
• at basic price,
• for transport margins
• for trade margins
• for net taxes on products
• for VAT
• at purchaser’s price.
By balance, each of these ‘use = supply’ equations allows to propose a value to complete the balance.
Tools associated with the table: work on margins and taxes, work on accounting equations, passage from basic price to purchaser’s price.
Supply-use balance for the current years (see screen copy)
This table contains on its lines all the elements of the SUB for the benchmark year, while its columns give the current accounting year (in value and in volume) and the previous year (in value) and the indexes.
Tools associated with the table: Work on margins and taxes, work on accounting equations, tool for indexes valorization
b. The Industry Account (see screen copy)
This table presents:
on its lines:
• the transactions of the production account
• the transactions of the generation of income account
• data about workforce
• analysis ratios: output or wage per capita, ratio of intermediate consumption, of social contributions, etc.
In the columns, the production modes selected by the user.
Tools associated with the table: tools to check consistency between outputs by industries and outputs by products, tools to convert the data by production modes into data by institutional sectors.
c. The From-whom-to-whom matrix (see screen copy)
For all transactions outside the field of goods and services, this table crosses the viewpoint of the debtor sector (in red) with the viewpoint of the creditor sector (in blue). These two viewpoints are differentiated by the methodological attribute. The table thus enables to reconcile any discrepancy between creditor and debtor.
This work table can be used to reconcile globally what is paid and what is received but if you have enough information reconciling each flow (what is paid by a sector X and received by a sector Y) will give you more robust data.
Tools associated with the table: tools to breakdown the data at the detailed level of institutional sectors or transactions, tools to devise tailor-made ‘models’ to facilitate the work in the table.
d. The Use matrix and the Intermediate consumption forecast tool (see screen copy)
This tool – crossing industries and products – ensures the convergence of IC supply data (SUB) with the IC demand data (Industries Accounts).
In current year, an intermediate consumptions forecast tool ensures to build a proposal coherent with the industry accounts and SUB.
2. Key synthesis tables
These tables propose an overview of the work, from different perspectives: products, industries, transactions, institutional sectors. The overall consistency of the data can be checked. They don’t allow to modify or to add of the data in the database.
a. Synthesis by product (see screen copy)
This table presents the main items of the supply and use balances, at the most aggregated level of the product classification. Two boxes display the GDP calculated by the production approach on the one hand, by the expenditure approach on the other hand. Two other boxes permit a check of the global balance between supply and use.
b. Synthesis by industry (see screen copy)
This table displays the main items of the production accounts and the generation of income accounts at the most aggregated level of the classification of industries. It also shows the workforce for each industry, and four important analysis ratios:
• Compensation of employees / Workforce
• Actual social contributions /Gross wages and salaries
• Gross operating surplus / value added
• Value added / output
c. Synthesis by transaction (see screen copy)
This table enables to draw up the balance of a transaction and its sub-transactions. It provides access to the From-whom-to-whom matrices of listed transactions by means of a simple click on their ID.
d. Synthesis by institutional sector (see screen copy)
This table displays the data of a sector and of its sub-sectors or compares the data of the same sector for two consecutive years. A “statistical discrepancy” line reveals any inconsistencies between financial accounts and non-financial accounts.