Tools

Work tables and control tables

The ERETES database proposes many tables to facilitate analysis and reconciliation. There are the work tables, which make it possible to modify or supplement the data of the base, and the 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 base for all the data with the characteristics of this table. Thus each cell displays all the data in the base 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 printed on paper or as an Microsoft® Excel file.

1. Main work tables

These tables ‘zoom’ in on a specific item of the accounts: a product, an industry, an transaction, thereby facilitating reconciliation and the confrontation of approaches.

a. Supply-use balance of the base year (see screen copy)

This table specifies the balance between use and supply for each component:

at basic price,
for transport margins
for trade margins
for net taxes on products
for VAT
at purchasers’ prices.

By balances, each of these ‘use = supply' equations permits the proposal of a value to complete the balance.

Tools associated with the table: calculation of margins and taxes based on rate of margin or imposition, framework of control of accounting equations.

b. Supply-use balance for the current years (see screen copy)

This table contains on its lines all the elements of the balance of the base year, and while its columns give the comparison between the current accounting year and the previous year. The indices in the yellow columns are calculated by the system. However, indices may also be loaded in the base. In this case, an exclamation mark appears in the cell in question. The user may then ask to see these reference indices.

Tools associated with the table: calculation of margins and taxes based on rate of margin or imposition, framework of control of accounting equations.

c. The Industry Account (see screen copy)

This table presents:

on its lines:

the production account
the generation of income account
data on workforce
analysis ratios: output or per capita wage, ratio of intermediate consumption, of social contributions, etc.

In the columns, the Production modes selected by the user on the basis of the information available.

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 sector.

d. The who-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 that of the creditor sector (in blue). These two viewpoints are differentiated by the methodological attribute. The table thus makes it possible to reconcile any discrepancy between creditor and debtor.

Tools associated with the table:tools to break down data by sector or transaction, tools to devise tailor-made ‘models’ to facilitate the work in the table.

2. Key synthesis tables

These tables propose an overview of the work, from different perspectives: industries, transactions, institutional sectors. The overall consistency of the data can be checked. They don't allow any modification or supplementation of the data of the base.

a. Synthesis by product (see screen copy)

This table contains the main items of the supply/use balances, at the most aggregated level of the product classification. Two boxes display the GDP calculated by supply on the one hand, by use on the other. Two other boxes permit a check of the global balance between use and supply.

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:

Value added/output
Gross operating surplus/value added
Actual social contributions/gross wages and salaries
Compensation of employees/ Number of Employees

c. Synthesis by transaction (see screen copy)

This table makes it possible to draw up the balance of an transaction and its sub-transactions. It provides access to the who-to-whom matrices of listed transactions by means of a simple click on their ID.

Tool associated with the table: tool to check the balance of each line.

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.