= Net National Product (NNP) at market prices
- Indirect Taxes
- Subsidies
= Net National Product (NNP) at factor cost
= National Income (NI)
- Direct taxes on income
+ Transfers received from the rest of the world
- Transfers payment to the rest of the world
= National Disposable Income (NI)
In 1968 SNA, transactions of assets and liabilities have been introduced in the extension form of SNA.
2. SNA and Environment and Natural Resource Accounts
On the ground of development sustainability and environmental concerns previous SNAs were investigated comprehensively to improve as core system of development indicators. It is clearly stated that conventional SNA has two draw-backs they are (1) the neglect of new scarcities of natural resources which threaten the sustained productivity of the economy (2) the degradation of environmental quality and consequential effects on human health and welfare. Final results of international consensus are (1) SNA should be modified and extended to cover natural resources and environmental activities. (2) Accounting system enable recording natural resources and environmental concerns should be set up as satellite accounts (supplemented parts and generally called Environmental and Natural Resource Accounting or ENRA) and consistent with central framework of SNA. (3) Establish integration system (later called System of Integration for Environmental Economic Accounts or SEEA) and database development. The SNA that formulated under the objectives and guidelines mentioned above is now adopted internationally as "System of National Accounts 1993" or SNA 1993.
