c. National Accounts transaction: imports and exports (codes P7 and P6 - ESA 95, Prg. 3.128-
3.1464)
d. Difference between SAM and NAM: direct purchases abroad by residents.
8. Trade and transport margins.
a. SAM transaction: Tpp, or trade and transport margins.
b. NAM transaction: T0 0, or trade and transport margins.
c. National Accounts transaction: trade and transport margins (SNA 93, Prg. 6.110-6.114,
15.40-15.44; ESA 95, Prg. 3.60, 9.38-9.41).
9. Current transfers.
a. SAM transactions: Tdic dic, or current transfers within domestic institutions (including the
adjustment made for the change in the net equity of households in the pension fund reserve);
part of Trw dic, or current transfers to the rest of the world; Tdic rw, or current transfers from the
rest of the world.
b. NAM transactions: TII.2&3 II.2&3, or current transfers within domestic institutions; TII.4 II.4, or the
adjustment made for the change in the net equity of households in the pension fund reserve;
T V II.2&3 , or current transfers to the rest of the world; TII.2&3 V, or current transfers from the rest
of the world.
c. National Accounts transactions: current taxes on income, wealth, etc. (code D5 - SNA 93,
Prg. 8.43-8.54; ESA 95, Prg. 4.77-4.82); social benefits and contributions (code D6 - SNA
93, Prg. 8.67-8.83 and 8.99-8.106; ESA 95, Prg. 4.83-4.108); other current transfers (code
D7 - SNA 93, Prg. 8.84-8.98; ESA 95, Prg. 4.109-4.140); adjustment made for the change in
the net equity of households in pension fund reserves (code D8 - SNA 93, Prg. 9.14-9.20;
ESA 95, Prg. 4.141-4.144).
d. Difference between SAM and NAM: Because the amount of the social transfers in kind
(transaction code D63) represents a final consumption expenditure (nominal flow) of the
government and the non-profit institutions serving households, in the SAM it is not
considered under this item but in the final consumption block.
10. Gross saving.
a. SAM transaction: Tdikdic, or gross saving.
b. NAM transaction: TIII.1 II.4, or gross saving.
4 The SNA 93 (ISWG, 1993) does not deal directly with these transactions, which are dealt with in all the other
transactions with the rest of the world in its Section XIV - the rest of the world account (external transactions account).
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