Detailed arrangements
Article 2
Member States shall ensure that: (a) the description of sources and methods used in the estimation of GNI provided in the GNI Inventory uses terms and definitions in accordance with ESA 2010; (b) the description of sources and methods used in the estimation of GNI provided in the GNI Inventory is comprehensive and clear, reflects the procedures in place at the time of the drafting of the GNI Inventory, and includes information on the transformation of data from statistical and administrative sources into national accounts estimates, through the application of conceptual, exhaustiveness and balancing adjustments, and validation procedures; (c) numerical evidence, which shall be consistent with the information in the process tables, is given for the individual steps of the GNI compilation process in the aforementioned description; (d) numerical evidence is based on a recent year for which final estimates are available (reference year); (e) the sources and methods used to produce GNI aggregates and their components are applied in the compilation of subsequent years after the reference year.