Article 1
Purpose 1. The purpose of this Regulation is to set up the European System of Accounts 1995 hereinafter referred to as 'ESA 95`, by providing for: (a) a methodology on common standards, definitions, classifications and accounting rules, intended to be used for compiling accounts and tables on comparable bases for the purposes of the Community, together with results as required under the terms of Article 3; (b) a programme for transmitting for Community purposes on precise dates the accounts and tables compiled according to the ESA 95. 2. Taking into account Articles 7 and 8, this Regulation shall apply to all Community acts that refer to the ESA or its definitions. 3. This Regulation does not oblige any Member State to use the ESA 95 in compiling accounts for its own purposes.