{"id":14422,"date":"2021-11-11T15:13:59","date_gmt":"2021-11-11T15:13:59","guid":{"rendered":"http:\/\/ndiqparate.al\/?p=14422"},"modified":"2021-11-15T11:38:24","modified_gmt":"2021-11-15T11:38:24","slug":"llogari-kombetare-ndryshimet-mes-sistemeve-europiane-te-llogarive-esa1995-dhe-esa-2010","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=14422","title":{"rendered":"Llogari Komb\u00ebtare, Ndryshimet mes Sistemeve Europiane t\u00eb Llogarive ESA1995 dhe ESA 2010"},"content":{"rendered":"\n<p>Open Data po hulumton mbi ndryshimet mes Sistemeve Europiane t\u00eb Llogarive (European System of Accounts-ESA) p\u00ebrkat\u00ebsisht ESA 1995 dhe ESA 2010.<\/p>\n\n\n\n<p>Sistemi Europian i Llogarive (European System of Accounts &#8211; ESA) paraqet nj\u00eb kuad\u00ebr kontab\u00ebl t\u00eb pranuar nd\u00ebrkomb\u00ebtarisht dhe i detyruesh\u00ebm p\u00ebr tu zbatuar nga t\u00eb gjitha vendet e Kontinentit Europian, &nbsp;n\u00ebp\u00ebrmjet t\u00eb cil\u00ebs b\u00ebhet matja e aktiviteteve ekonomike dhe financiare t\u00eb nj\u00eb ekonomie, komponent\u00ebve t\u00eb saj si dhe lidhjeve mes tyre p\u00ebr nj\u00eb periudh\u00eb kohe t\u00eb caktuar (zakonisht 1 vit).<\/p>\n\n\n\n<p>Sistemi Europian i Llogarive bazohet n\u00eb parimet nd\u00ebrkomb\u00ebtarisht t\u00eb pranuara t\u00eb kontabilitetit t\u00eb Sistemit t\u00eb Llogarive Komb\u00ebtare (System of National Account-<a href=\"https:\/\/unstats.un.org\/unsd\/nationalaccount\/hsna.asp\">SNA<\/a>), q\u00eb p\u00ebrcakton nj\u00eb standard kontabiliteti t\u00eb pranuar nga t\u00eb gjith\u00eb shtetet e bot\u00ebs. Sipas SNA llogarit\u00eb duhet t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me parimet e vlefshme nd\u00ebkomb\u00ebtarisht t\u00eb kontabilitetit, pra gjith\u00ebp\u00ebrfshir\u00ebse, konsistente dhe t\u00eb integruara\/ unifikuara. ESA 1995 \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimet e SNA 1993, nd\u00ebrsa ESA 2010 &nbsp;\u00ebsht\u00eb n\u00eb p\u00ebrputhje me SNA 2008.<\/p>\n\n\n\n<p>ESA 1995 \u00ebsht\u00eb e publikuar n\u00eb Fletoren <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=celex:31996R2223\">Zyrtare<\/a> nr. 310\/1996 n\u00eb p\u00ebrputhje me Rregulloren e Bashkimit Europian. Nd\u00ebrsa ESA 2010 \u00ebsht\u00eb e publikuar n\u00eb Fletoren <a href=\"https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2013:174:0001:0727:EN:PDF\">Zyrtare<\/a> nr. 549\/2013 si Aneksi (A) i Rregullores s\u00eb Bashkimit Europian dhe m\u00ebnyra e implementimit t\u00eb saj nga vendet an\u00ebtare apo kandidate&nbsp; p\u00ebr t\u00eb qen\u00eb pjes\u00eb e Bashkimit Europian \u00ebsht\u00eb publikuar si Aneks (B) i k\u00ebsaj Rregulloreje. Implementimi i ESA 2010 \u00ebsht\u00eb detyrim i p\u00ebrcaktuar nga EUROSTAT p\u00ebr t\u00eb gjitha vendet e BE dhe ato kandidate si\u00e7 \u00ebsht\u00eb vendi yn\u00eb,&nbsp; me q\u00ebllim p\u00ebr ti pasur t\u00eb gjitha t\u00eb dh\u00ebnat e harmonizuara me t\u00eb nj\u00ebjtat standarde.<\/p>\n\n\n\n<p>Deri Shtator 2014, vendet Europiane p\u00ebr vler\u00ebsimin e llogarive t\u00eb tyre komb\u00ebtare jan\u00eb bazuar n\u00eb ESA 1995. M\u00eb pas, t\u00eb dh\u00ebnat e llogarive komb\u00ebtare jan\u00eb mb\u00ebshtetur mbi metodologjin\u00eb e sistemit t\u00eb llogarive t\u00eb p\u00ebrshkruara n\u00eb ESA 2010. Gjithashtu t\u00eb gjitha vendet e Ballkanit (jo-EU) kan\u00eb filluar p\u00ebrshtatjen e metodologjis\u00eb sipas ESA 2010 si detyrim nga EUROSTAT, q\u00eb prej vitit 2014.<\/p>\n\n\n\n<p>Shqip\u00ebria, si shtet kandidat n\u00eb BE ka filluar q\u00eb n\u00eb vitin 2014 p\u00ebrdit\u00ebsimin e vler\u00ebsimit t\u00eb llogarive komb\u00ebtare sipas ESA 2010. N\u00eb vitin 2014, n\u00eb Shqip\u00ebri u implementuan standardet e reja t\u00eb metodologjis\u00eb ESA 2010 n\u00eb vler\u00ebsimet e Produktit t\u00eb Brendsh\u00ebm Bruto PBB. P\u00ebr k\u00ebt\u00eb q\u00ebllim me VKM Nr. 320, dat\u00eb 28.05.2014 hyri n\u00eb fuqi Nomenklatura e Veprimtarive Ekonomike Rev. 2, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb gjitha statistikat t\u00eb reflektonin sistemin e ri t\u00eb klasifikimit. Konkretisht sipas Institutit t\u00eb Statistikave n\u00eb Shqip\u00ebri, konstatohet se p\u00ebr vler\u00ebsimin e llogarive komb\u00ebtare jan\u00eb v\u00ebn\u00eb n\u00eb zbatim disa nga ndryshimet e reja metodologjike si:<\/p>\n\n\n\n<p>-Zgjerimin e vler\u00ebsimeve p\u00ebr sektorin financiar duke p\u00ebrfshir\u00eb t\u00eb gjith\u00eb institucionet financiare p\u00ebr t\u00eb cilat disponohen t\u00eb dh\u00ebna bazuar n\u00eb klasifikimin e ri t\u00eb ESA 2010 dhe SNA 2008.<\/p>\n\n\n\n<p>&#8211;&nbsp; Aplikimin e metod\u00ebs s\u00eb re p\u00ebr llogaritjen e sh\u00ebrbimeve t\u00eb nd\u00ebrmjet\u00ebsimit financiar t\u00eb matura indirekt (FISIM).&nbsp;<\/p>\n\n\n\n<p>&#8211; Vler\u00ebsimin e prodhimit t\u00eb Bank\u00ebs s\u00eb Shqip\u00ebris\u00eb bazuar mbi dallimin q\u00eb duhet b\u00ebr\u00eb midis prodhimit t\u00eb tregut dhe jo t\u00eb tregut.<\/p>\n\n\n\n<p>&#8211;&nbsp;Rishikimin e p\u00ebrkufizimit p\u00ebr prodhimin e kompanive t\u00eb sigurimit t\u00eb cilat ofrojn\u00eb sigurim jo-jete.<\/p>\n\n\n\n<p>&#8211;&nbsp;Zbatimet Metodologjike p\u00ebr vler\u00ebsimin e treguesve t\u00eb Shpenzimeve (trajtimi i Konsumit final t\u00eb Familjeve, Trajtimi i Formimit Bruto t\u00eb kapitalit fiks sipas llojeve t\u00eb aseteve, etj. )<\/p>\n\n\n\n<p>Sipas INSTAT, implementimi i metodologjis\u00eb ESA 2010 pati efekt pozitiv n\u00eb vlerat e Produktit t\u00eb Brendsh\u00ebm Bruto (PBB) nd\u00ebrkoh\u00eb q\u00eb p\u00ebrmir\u00ebsimi i metodave ekzistuese statistikore dhe p\u00ebrfshirja e burimeve t\u00eb reja pat\u00ebn nj\u00eb impakt negativ. Megjithat\u00eb efekti i p\u00ebrgjithsh\u00ebm neto i tyre nuk ka shkaktuar ndryshime t\u00eb m\u00ebdha n\u00eb norm\u00ebn e rritjes reale t\u00eb Produktit t\u00eb Brendsh\u00ebm Bruto.<\/p>\n\n\n\n<p>Nd\u00ebrsa ndryshime thelb\u00ebsore nga implementimi i ESA 2010 vihen re n\u00eb vler\u00ebn e shtuar bruto sipas aktiviteteve ekonomike.&nbsp; Kjo pasi serit\u00eb e reja sipas ESA 2010, paraqesin nj\u00eb pesh\u00eb m\u00eb t\u00eb madhe t\u00eb sektorit t\u00eb industris\u00eb e nd\u00ebrtimit krahasuar me at\u00eb t\u00eb sh\u00ebrbimeve. Nj\u00eb ndryshim i till\u00eb \u00ebsht\u00eb rezultat i ndryshimeve n\u00eb klasifikimin sipas aktiviteteve ekonomike nga nj\u00ebra an\u00eb, por edhe i ndryshimeve metodologjike e burimeve t\u00eb reja t\u00eb informacionit nga ana tjet\u00ebr.<\/p>\n\n\n\n<p>N\u00eb lidhje me implementimin e ESA 2010, n\u00eb Progres Raportin e vitit 2021 nga Komisioni Europian, evidentohet se Shqip\u00ebria duhet t\u00eb p\u00ebrmir\u00ebsohet m\u00eb tej n\u00eb llogaritjen e t\u00eb ardhurave Komb\u00ebtare Bruto (GNI), dhe t\u00eb filloj\u00eb hartimin e inventarit t\u00eb GNI n\u00eb baz\u00eb t\u00eb p\u00ebrshkrimit ekzistues t\u00eb burimeve dhe metodave t\u00eb p\u00ebrdorura n\u00eb p\u00ebrpilimin e llogarive komb\u00ebtare. Gjithashtu rekomandohet rritja e kapaciteteve raportuese p\u00ebr statistikat financiare qeveritare sipas ESA2010 dhe sigurimin e monitorimit t\u00eb rregullt t\u00eb standardeve.<\/p>\n\n\n\n<p>M\u00eb n\u00eb detaje, dallimet mes ESA 1995 dhe ESA 2010 do t\u00eb trajtohen n\u00eb pjes\u00ebn n\u00eb vijim. ESA 2010 paraqet dallime t\u00eb r\u00ebnd\u00ebsishme n\u00eb krahasim me ESA 1995 n\u00eb lidhje me p\u00ebrkufizimet dhe fush\u00ebveprimin. N\u00eb metodologjin\u00eb sipas ESA2010, jan\u00eb shtuar edhe 11 kapituj t\u00eb rinj q\u00eb paraqesin&nbsp; zhvillimet e reja n\u00eb matjen e ekonomis\u00eb, n\u00eb&nbsp; krahasim me ESA1995 q\u00eb p\u00ebrmbante 13 kapituj. K\u00ebto kapituj t\u00eb rinj jan\u00eb kryesisht n\u00eb p\u00ebrfshirjen e llogarive satelitore (si kontabiliteti social, roli i turizmit n\u00eb llogarit\u00eb komb\u00ebtare, roli i sektorit sh\u00ebndet\u00ebsor, njohja e kapitalit human, ekonomiks i mjedisit, ekonomiks i mir\u00ebqenies), llogarit\u00eb qeveritare dhe llogarit\u00eb me pjes\u00ebn tjet\u00ebr t\u00eb bot\u00ebs. Kategorit\u00eb kryesore q\u00eb kan\u00eb p\u00ebsuar ndryshime jan\u00eb n\u00eb lidhje me kufirin e prodhimit, asetet jo-financiare, instrumentet financiar\u00eb, Qeveria dhe me pjes\u00ebn tjet\u00ebr t\u00eb bot\u00ebs.<\/p>\n\n\n\n<iframe width=\"600\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vTQm-z1ru25127TUDW8XcYHSoDDpQZCGlnzdBGYIDH1Dm1sX2ktHokeq6FzGZIBu7UKfVEGqu2ooRai\/pubchart?oid=544468235&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small> Burimi: European System of Accounts 2010, European System of Accounts 1995,  Manual on changes between ESA 1995 and ESA 2010\n<br>\nP\u00ebrpunimi dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>NR<\/td><td>Ndryshimet kryesore<\/td><td>Kategoria<\/td><td>ESA 1995<\/td><td>ESA 2010<\/td><td>Ndikimi ne llogarite kombetare<\/td><\/tr><tr><td>1<\/td><td>Shpenzimet p\u0451r k\u0451rkim dhe zhvillim (Research and Development)<\/td><td>Kufiri i prodhimit<\/td><td>Shpenzimet p\u0451r R&amp;D konsideroheshin si kosto e nd\u0451rmjetme e nj\u0451sis\u0451 ekonomike.<\/td><td>Shpenzimet p\u0451r R&amp;D p\u0451rfshihen n\u0451 k\u0451rkes\u0451n finale dhe jan\u0451 komponent\u0451 t\u0451 GDP-s\u0451.<\/td><td>Si rezultat i k\u0451tij ndryshimi, llogarit\u0451 komb\u0451tare sipas ESA2010 do t\u0451 jen\u0451 m\u0451 t\u0451 larta krahasuar me ESA95<\/td><\/tr><tr><td>2<\/td><td>Vler\u00ebsimi i outputit p\u0451r p\u0451rdorim final nga vet\u0451 prodhuesit e tregut<\/td><td>Kufiri i prodhimit<\/td><td>Outputi final i prodhuar p\u0451r konsum konsiston n\u0451 t\u0451 mirat dhe sh\u0451rbimet q\u0451 mbahen ose p\u0451r konsum vetjak ose p\u0451r formimin e kapitalit nga e nj\u0451jta nj\u0451si institucionale. Sipas sistemit t\u0451 llogarive, output final i prodhuar vler\u0451sohet me \u00e7mimet baz\u00eb\u0451 t\u0451 produkteve t\u0451 ngjashme n\u0451 treg, duke krijuar k\u0451shtu suficit t\u0451 ardhurash. Ndryshimi mes sistemeve ndodh n\u0451 momentin kur \u00e7mimet baz\u00eb\u0451 t\u0451 produkteve t\u0451 ngjashme n\u0451 treg nuk gjenden.<br>Outputi final p\u0451r p\u0451rdorim vetjak vler\u0451sohet duke u bazuar n\u0451 kostot e prodhimit t\u0451 produktit<\/td><td>Outputi final p\u0451r p\u0451rdorim vetjak vler\u0451sohet duke u bazuar n\u0451 kostot e prodhimit plus nj\u0451 marzh p\u0451r tepric\u0451n neto t\u0451 krijuar.<\/td><td>N\u0451 rastet kur output vler\u0451sohet sipas ESA 2010 q\u0451 p\u0451rfshin marzhin, at\u0451her\u0451 so t\u0451 rris\u0451 nivelin e GDP-s\u0451.<\/td><\/tr><tr><td>3<\/td><td>Sigurimi i jo-jet\u0451s<\/td><td>Kufiri i prodhimit<\/td><td>ESA 95 i trajton t\u0451 gjitha pretendimet pas nj\u0451 ngjarjeje t\u0451 mbinatyrshme (katastrofat) si transferte korente.<\/td><td>ESA 2010 i trajton t\u0451 gjitha pretendimet pas nj\u0451 ngjarjeje t\u0451 mbinatyrshme (katastrofat) si transferte kapitale, n\u0451 m\u0451nyr\u0451 q\u0451 t\u0451 mos ndikoj\u0451 t\u0451 ardhuat e disponueshme t\u0451 konsumator\u0451ve.<\/td><td>Ky ndryshim e b\u0451n vler\u0451simin e sh\u0451rbimit t\u0451 sigurimit m\u0451 pak t\u0451 paq\u0451ndruesh\u0451m. Nga pik\u0451pamja e metod\u0451s s\u0451 shpenzimeve, GDP \u0451sht\u0451 e ndikuar nga nj\u0451 ndryshim n\u0451 eksporte dhe konsumin final t\u0451 sigurimeve. Nga pik\u0451pamja e metod\u0451s s\u0451 t\u0451 ardhurave, GDP \u0451sht\u0451 e prekur nga ndryshimet n\u0451 suficitit t\u0451 t\u0451 ardhurave t\u0451 siguruesve minus ndryshimit t\u0451 sufitciteti n\u0451 t\u0451 ardhurat e mbajt\u0451sve t\u0451 polic\u0451s q\u0451 klasifikohen si konsum i nd\u0451rmjet\u0451m.<\/td><\/tr><tr><td>4<\/td><td>Shpenzimet p\u0451r sistemin e armatimeve<\/td><td>Aset jo-financiar<\/td><td>N\u0451 ESA 95, vet\u0451m blerja e atyre pajisjeve ushtarake q\u0451 konsideroheshin se kan\u0451 nj\u0451 ekuivalent civil do t\u0451 regjistroheshin si formim kapitali. Psh: fushat ajrore, spitalet, doket. Blerja e sistemeve t\u00eb arm\u00ebve ushtarake regjistrohej si shpenzim aktual (konsum i nd\u0451rmjet\u0451m). Vlera e shtuar bruto mbetet e pandryshuar.<\/td><td>N\u0451 ESA 2010, kufiri i aseteve t\u0451 kapitalit ushtarak u zgjerua duke p\u0451rfshir\u0451 edhe arm\u0451t ushtarake dhe sistemet mb\u0451shtet\u0451se, edhe n\u0451se ato nuk kishin ekuivalent civil.Sipas ESA 2010, blerja e sistemeve t\u0451 arm\u0451ve ushtarake q\u0451 p\u0451rdor\u0451n vazhdimisht dhe m\u0451 shum\u0451 se 1 vit regjistrohet si formim kapitali. Kjo rrit mas\u0451n e vler\u0451s s\u0451 shtuar bruto gjat\u0451 gjith\u0451 jet\u0451s ekonomike t\u0451 aktiveve.<\/td><td>GDP rritet me mas\u0451n e konsumit t\u0451 kapitalit fiks.<\/td><\/tr><tr><td>5<\/td><td>Klasifikimi i sektorit publik, privat dhe qeveris\u0451<\/td><td>Qeveria<\/td><td>N\u0451 ESA 95 nj\u0451 entitet \u0451sht\u0451 I klasifikuar n\u0451 sektorin e p\u0451rgjithsh\u0451m q\u0451veritar n\u0451se:<br>a) Nuk \u0451sht\u0451 nj\u0451si institucionale e kontrolluar nga qeveria<br>b) \u0451sht\u0451 nj\u0451si institucionale e kontrolluar nga qeveria, por nuk \u0451sht\u0451 nj\u0451si tregtare.<br>Pra Qeveria e p\u00ebrgjithshme p\u00ebrfshin ato nj\u00ebsi institucionale, t\u00eb cilat jan\u00eb prodhues jotregu ose t\u00eb cilat kan\u00eb funksion kryesor rishp\u00ebrndarjen e t\u00eb ardhurave dhe pasuris\u00eb komb\u00ebtare dhe ku m\u00eb shum\u00eb se 50% e aktivitetit t\u00eb tyre financohet nga buxheti i qeveris\u00ebOutputi final p\u0451r p\u0451rdorim vetjak vler\u0451sohet duke u bazuar n\u0451 kostot e prodhimit t\u0451 produktit<\/td><td>Sipas ESA 2010 nj\u0451 entitet \u0451sht\u0451 i klasifikuar n\u0451 sektorin e p\u0451rgjithsh\u0451m q\u0451veritar n\u0451se:<br>a) Nj\u0451sia i shet vet\u0451m qeveris\u0451 dhe nuk konkuron me ofertues t\u0451 tjer\u0451 privat p\u0451r t\u0451 lidhur kontrat\u0451 me qeverin\u0451.<br>b) Kur qeveria ka nj\u0451 ofertues t\u0451 vet\u0451m t\u0451 caktuar t\u0451 mallrave dhe sh\u0451rbimeve ku ky i fundit i shet m\u0451 pak se 50% t\u0451 prodhimit t\u0451 tij tek nj\u0451sit\u0451 joqeveritare dhe nuk konkuron me ofertues t\u0451 tjer\u0451 privat p\u0451r t\u0451 lidhur kontrat\u0451 me qeverin\u0451.<br>c) Kur ofertuesi nuk ka nxitje p\u0451r t\u0451 ndryshuar ofert\u0451n e tij me q\u0451llim marrjen e nj\u0451 aktiviteti tjet\u0451r fitimprur\u0451s.<br>Pra Qeveria e p\u00ebrgjithshme p\u00ebrfshin ato nj\u00ebsi institucionale, t\u00eb cilat jan\u00eb prodhues jotregu ose t\u00eb cilat kan\u00eb funksion kryesor rishp\u00ebrndarjen e t\u00eb ardhurave dhe pasuris\u00eb komb\u00ebtare dhe ku m\u00eb shum\u00eb se 50% e aktivitetit t\u00eb tyre financohet nga buxheti i qeveris\u00eb<br>P\u0451rvec kriterit t\u0451 50%, jan\u0451 cil\u0451sit\u0451 e m\u0451sip\u0451rme q\u0451 p\u0451rcaktojn\u0451 n\u0451se \u0451sht\u0451 nj\u0451 nj\u0451si institucionale qeveritare apo jo. ESA 2010 n\u0451 kostot e prodhimit p\u0451rfshin koston e kapitalit q\u0451 mund t\u0451 p\u0451rafrohet me interesin neto.<\/td><td>P\u0451rfshirja e interesit neto n\u0451 raportin shitje\/kosto prodhimi ka t\u0451 ngjar\u0451 t\u0451 rezultoj\u0451 n\u0451 nj\u0451 rritje t\u0451 numrit t\u0451 nj\u0451sive t\u0451 klasifikuara n\u0451 sektorin qeveritar, si dhe n\u0451 deficitin dhe borxhin qeveritar. Gjithashtu mund t\u0451 ndikoj\u0451 n\u0451 mas\u0451n e vler\u0451s s\u0451 shtuar, rrjedhimisht edhe GDP-n\u0451<\/td><\/tr><tr><td>6<\/td><td>Partneriteti Publik Privat<\/td><td>Qeveria<\/td><td>Nuk ka patur parashikime t\u0451 llogaritjes s\u0451 PPP n\u0451 llogarit\u0451 komb\u0451tare<\/td><td>N\u0451 ESA 2010 p\u0451rfshihet p\u0451r her\u0451 t\u0451 par\u0451 implikimet e PPP n\u0451 llogarit\u0451 komb\u0451tare (ndikimi n\u0451 deficit dhe borxh publik).<br>N\u0451 rastet e koncesioneve \/PPP ku pagesat e qeveris\u0451 me para ose n\u0451 natyr\u0451 p\u0451rb\u0451jn\u0451 pakic\u0451n e t\u0451 ardhurave t\u0451 kompanis\u0451 koncesionare, qoft\u0451 n\u0451 m\u0451nyr\u0451 t\u0451 drejt\u0451p\u0451rdrejt\u0451 apo t\u0451 t\u0451rthort\u0451, at\u0451her\u0451 koncesioni nuk p\u0451rfshihet n\u0451 bilancin qeveritar.<br>N\u0451se qeveria financon n\u0451 forma t\u0451 ndryshme shumic\u0451n e kostove t\u0451 nd\u0451rtimit, aktivi duhet t\u0451 regjistrohet n\u0451 bilancin qeveritar. N\u0451 k\u0451t\u0451 rast, cdo e ardhur e marr\u0451 nga koncesionari gjat\u0451 faz\u0451s s\u0451 funksionimit duhet t\u0451 ridrejtohen tek qeveria.Gjithashtu n\u0451se n\u0451 kontrat\u0451n fillestare apo gjat\u0451 jet\u0451s s\u0451 saj, qeveria siguron nj\u0451 garanci minimale t\u0451 t\u0451 ardhurave, at\u0451her\u0451 aseti duhet t\u0451 regjistrohet n\u0451 bilancin e qeveris\u0451.<\/td><td>N\u0451 k\u0451t\u0451 rast do t\u0451 kishte impakt n\u0451 huadh\u0451nien\/ huamarrjen e qeveris\u0451 pasi shpenzimet kapitale do t\u0451 regjistrohen si formim bruto I kapitalit fiks n\u0451 llogarit\u0451 komb\u0451tare. Gjithashtu do t\u0451 kishte impakt n\u0451 borxhin e qeveris\u0451, duke e rritur at\u0451.<\/td><\/tr><tr><td>7<\/td><td>TVSH &#8211; bazuar n\u0451 burimet e veta EU \u2013Kjo p\u0451rfshin TVSH q\u0451 vendet an\u0451tare t\u0451 BE paguajn\u0451 institucioneve t\u0451 BE-s\u0451.<\/td><td>Qeveria<\/td><td>Kjo tarif\u0451 regjistrohej si taks\u0451 mbi prodhimin dhe importet e paguar direkt p\u0451r pjes\u0451n tjet\u0451r t\u0451 bot\u0451s<\/td><td>Kjo tarif\u0451 konsiderohet si transfert\u0451 korrente e paguar nga cdo shtet pjes\u0451marr\u0451s tek institucionet e EU.<\/td><td>Nuk ka impakt n\u0451 GDP, por sasia e taksave mbi prodhimin dhe importin t\u0451 paguesh\u0451m pjes\u0451s tjet\u0451r t\u0451 bot\u0451s do t\u0451 ulet.<\/td><\/tr><tr><td>8<\/td><td>Banka Q\u0451ndrore- Alokimi i outputit<\/td><td>Kufiri i prodhimit<\/td><td>Sipas ESA 95 outputi i bank\u0451s q\u0451ndrore matet si shum\u0451 e kostove dhe klasifikohet si konsum i nd\u0451rmjet\u0451m i nd\u0451rmjet\u0451sve t\u0451 tjer\u0451 financiar\u0451.<\/td><td>Nd\u0451rkoh\u0451 edhe sipas ESA 2010 outputi i bank\u0451s q\u0451ndrore matet si shum\u0451 e kostove, por alokimi i tij ndryshon nga ESA 95. Komisionet dhe tarifat p\u0451r sh\u0451rbimet direkte t\u0451 faturuara nga Banka Q\u0451ndrore drejt nj\u0451sive rezidente apo jo-rezidente, duhet t\u2019u alokohen k\u0451tyre nj\u0451sive. Vete\u0451m diferendca me kostove me tarifat dhe komisionin duhert t\u0451 klasifikohet si konsum i nd\u0451rmjet\u0451m i nd\u0451rmjet\u0451sve financiar\u0451.<\/td><td>Rritet GDP me vler\u0451n e komisioneve dhe tarifave t\u0451 alokuara tek jo-rezident\u0451t (eksport) dhe nj\u0451sit\u0451 rezidente. Gjithashtu GNI (T\u0451 ardhurat komb\u0451tare bruto) do t\u0451 rriten me t\u0451 nj\u0451jt\u0451n mas\u0451 si GDP.<\/td><\/tr><tr><td>9<\/td><td>P\u0451rmir\u0451simi i tok\u0451s njihet si aktiv<\/td><td>Aset jo-financiar<\/td><td>ESA 95 njihte p\u0451rmir\u0451simet e tok\u0451s si formim kapitali, por nuk i njihte si aktiv m\u0451 vete. Kjo coi n\u0451 nj\u0451 mosp\u0451rputhje mes formimit t\u0451 kapitalit.<\/td><td>ESA 2010 ka krijuar nj\u0451 kategori n\u0451 vete n\u0451 aktive, p\u0451r p\u0451rmir\u0451simet e tok\u0451s e cila lejon krahasimin e formimit t\u0451 kapitalit nga toka dhe p\u0451rmir\u0451simi i tok\u0451s. N\u0451 rastet kur nuk \u0451sht\u0451 e mundur t\u0451 ndahet vlera e tok\u0451s para p\u0451rmir\u0451simit dhe vlera e tok\u0451s pas p\u0451rmir\u0451simit, toka alokohet n\u0451 at\u0451 kategori q\u0451 ka vler\u0451n me t\u0451 madhe.<\/td><td>Ky ndryshim mund t\u0451 sjell\u0451 rritje n\u0451 GDP dhe GNI, pasi njohja e aktivit t\u0451 ri &#8216;p\u0451rmir\u0451simet e tok\u0451s&#8217;, lejon q\u0451 formimi I kapitalit t\u0451 futet n\u0451 nj\u0451 model t\u0451 p\u0451rhersh\u0451m inventari, q\u0451 gjeneron vler\u0451sime t\u0451 ndryshimeve n\u0451 stokun e p\u0451rmir\u0451simeve t\u0451 tok\u0451s<\/td><\/tr><tr><td>10<\/td><td>Kompensimi i punonj\u0451sve (stoku opsional I punonj\u00ebsve)<\/td><td>Instrumenta Financiare<\/td><td>Nuk ka q\u0451n\u0451 e parashikuar n\u0451 ESA 95<\/td><td>N\u0451 ESA 2010 Opsioni i aksioneve t\u0451 punonj\u0451sve u prezantuar si nj\u0451 m\u0451nyr\u0451 p\u0451r korporatat q\u0451 t\u0451 shp\u0451rblej\u0451n punonj\u0451sit e tyre ekzekutiv\u0451. Pun\u0451dh\u0451n\u0451si u jep mund\u0451si punonj\u0451ve p\u0451r t\u0451 bler\u0451 aksione n\u0451 t\u0451 ardhmen, me nj\u0451 cmim t\u0451 caktuar n\u0451 momentin kur jepet opsioni.<\/td><td>P\u0451rderisa ky opsion nuk ishte I p\u0451rfshir\u0451 m\u0451 par\u0451 n\u0451 p\u0451rkufizimin e kompensimit t\u0451 punonj\u0451sve, at\u0451her\u0451 p\u0451rfshirja e tyre do t\u0451 rezultoj\u0451 n\u0451 nivele m\u0451 t\u0451 larta t\u0451 kompensimit t\u0451 punonj\u0451sve. K\u0451to do t\u0451 regjistrohen si paga apo shp\u0451rblime t\u0451 tjera sipas udh\u0451zimeve t\u0451 ESA 2010. Nuk ka ndikim n\u0451 llogait\u0451 komb\u0451tare.<\/td><\/tr><tr><td>11<\/td><td>Super Divident\u0451t<\/td><td>Instrumenta Financiare<\/td><td>Nuk ka q\u0451n\u0451 e parashikuar n\u0451 ESA 95<\/td><td>N\u0451 ESA 2010, p\u0451rcaktohet si m\u0451 posht\u0451:<br>Divident\u0451t p\u0451rjashtojn\u0451 super divident\u0451t. Super Divident\u0451t jan\u0451 divident\u0451 q\u0451 jan\u0451 m\u0451 t\u0451 m\u0451dhenj n\u0451 krahasim me nivelin e fundit t\u0451 divident\u0451ve dhe fitimeve. P\u0451r t\u0451 p\u0451rcaktuar n\u0451se divident\u0451t jan\u0451 t\u0451 m\u0451dhenj, p\u0451rdoret koncepti i t\u0451 ardhurave t\u0451 shp\u0451rndara. N\u0451se niveli i divident\u0451ve t\u0451 deklaruar \u0451sht\u0451 shum\u0451 i madh, divident\u0451t e tep\u0451rt do t\u0451 trajtohen si transaksione financiare dhe do t\u0451 klasifikohen si &#8216;super-divident\u0451&#8217;.<\/td><td>Nuk ka impakt n\u0451 llogarit\u0451 komb\u0451tare.<\/td><\/tr><tr><td>12<\/td><td>Subjektet me q\u0451llim t\u0451 ve\u00e7ant\u00eb (SQV) jasht\u0451 vendit dhe huamarrja e qeveris\u0451.<\/td><td>Qeveria<\/td><td>Vet\u00ebm p\u00ebrkufizim<\/td><td>N\u0451 ESA 2010, \u0451sht\u0451 zgjeruar koncepti i SQV-ve krahasuar me ESA 95. Me konkretisht jan\u0451 p\u0451rcaktuar karakteristikat shtes\u0451 si m\u0451 posht\u0451:<br>a) SQV nuk ka punonj\u0451s dhe aktive jo financiare<br>b)Nuk kan\u0451 shum\u0451 prezenc\u0451 fizike<br>c)Jan\u0451 t\u0451 lidhura me nj\u0451 korporat\u0451 tjet\u0451r si deg\u0451.<br>d) Jan\u0451 n\u0451 nj\u0451 territor ndryshe nga vendi ku ndodhet kompania m\u0451m\u0451.<\/td><td>P\u0451rshkrimi shtes\u0451 i natyr\u0451s dhe aktiviteteve t\u0451 SQV nuk p\u0451rb\u0451n n\u0451 thelb nj\u0451 ndryshim t\u0451 konceptit nga ESA 95, si rezultat nuk prek as llogarit\u0451 komb\u0451tare. Megjithat\u0451 kur SQV-t\u0451 kontrollohen nga qeveria, at\u0451her\u0451 sipas ESA 2010, t\u0451 gjitha asetet dhe detyrimet financiare t\u0451 SQV-s\u0451 absorbohen n\u0451 llogarit\u0451 financiare t\u0451 qeveris\u0451.<\/td><\/tr><tr><td>13<\/td><td>Zyrat Q\u0451ndrore dhe kompanit\u0451 aksionere<\/td><td>Njesia<\/td><td>N\u0451 ESA 95, korporatat u p\u0451rcaktuan si nj\u0451si institucionale t\u0451 cilat kontrollojn\u0451 nj\u0451 grup filialesh.<\/td><td>N\u0451 ESA 2010 u b\u0451 nj\u0451 riformulim i p\u0451rkufizimit duke i klasifikuar n\u0451 Zyra Q\u0451ndrore dhe Kompani aksionere.<\/td><td>\u0451sht\u0451 b\u0451r\u0451 nj\u0451 riklasifikim i nj\u0451sive institucionale nga sektor\u0451t jo-financiar\u0451 n\u0451 sektor\u0451 financiar\u0451.<\/td><\/tr><tr><td>14<\/td><td>N\u0451nsektor\u0451t e sektorit t\u0451 korporatave financiare<\/td><td>Instrumenta Financiare<\/td><td>N\u0451 ESA 95 kishte pes\u0451 n\u0451nsektor\u0451 t\u0451 korporatave financiare si: Banka Qendrore; Institucionet e tjera financiare dhe monetare; Kompanit\u0451 e sigurimit dhe fondet e pensionit; kompanit\u0451 jofinanciare; nd\u0451rjet\u0451s t\u0451 tjer\u0451 financiar\u0451.<\/td><td>N\u0451 ESA 2010, u zgjeruan n\u0451nkategorit\u0451 nga pes\u0451 n\u0451 n\u0451nt\u0451 duke u shtuar Fondet e tregut monetar; Fondet e investimit t\u0451 tregut jo t\u0451 paras\u0451; Ndihm\u0451sit financiar\u0451; Nd\u0451rmjet\u0451s t\u0451 tjer\u0451 financiar\u0451; institucione financiare t\u0451 varura; kompanit\u0451 e sigurimit; Fondet e pensionit.<\/td><td>Mund t\u0451 shkaktoj\u0451 nj\u0451 zhvendosje t\u0451 madhe t\u0451 aktiveve dhe detyrimeve financiare nga sektor\u0451t jo financiar\u0451 n\u0451 sektor\u0451t financiar\u0451.<\/td><\/tr><tr><td>15<\/td><td>Garancit\u0451<\/td><td>Instrumenta Financiare<\/td><td><\/td><td>N\u0451 ESA 2010 \u0451sht\u0451 b\u0451r\u0451 nj\u0451 p\u0451rkufizim garancive t\u0451 huas\u0451 dhe \u0451sht\u0451 prezantuar nj\u0451 tjet\u0451r lloj garancish si ajo e kredive studentore. Sipas ESA 2010, garancit\u0451 jan\u0451 angazhime ku garantuesi merr p\u0451rsip\u0451r tek huadh\u0451n\u0451si q\u0451 n\u0451se huamarr\u0451si d\u0451shton , at\u0451her\u0451 ky do i kompensoj\u0451 humbjen e shkaktuar. Shpesh paguhet nj\u0451 tarif\u0451 p\u0451r ofrimin e nj\u0451 garancie.<\/td><td>ispozitat p\u0451r garancit\u0451 e standartizuara sipas ESA 2010 trajtohen n\u0451 t\u0451 nj\u0451jt\u0451n m\u0451nyr\u0451 si sigurimi I jo-jete\u0451s.<\/td><\/tr><tr><td>16<\/td><td>T\u0451 drejtat e t\u0451rheqjes speciale (SDR) t\u0451 FMN-s\u0451 si aktive dhe detyrime<\/td><td>Instrumenta Financiare<\/td><td>SDR-t\u0451 jan\u0451 aktive rezerv\u0451 nd\u0451rkomb\u0451tare t\u0451 krijuara nga Fondi Monetar Nd\u0451rkomb\u0451ta, t\u0451 cilat u ndahen an\u0451tar\u0451ve t\u0451 tij p\u0451r t\u0451 plot\u0451suar pasurit\u0451 rezerv\u0451 ekzistuese. N\u0451 ESA 95 nuk njiheshin detyrimet e k\u0451tyre aktiveve.<\/td><td>Sipas ESA 2010, SDR-t\u0451 njhen si aktive me detyrime, edhe pse aktivet p\u0451rfaq\u0451sojn\u0451 pretendimet ndaj pjes\u0451mmar\u0451ve n\u0451 m\u0451nyr\u0451 kolektive jo mbi FMN-n\u0451.<\/td><td>Vendet q\u0451 mbajn\u0451 SDR kan\u0451 nj\u0451 k\u0451rkes\u0451 p\u0451r sektorin e pjes\u0451s tjet\u0451r t\u0451 bot\u0451s- t\u0451 gjith\u0451 kombet an\u0451tare t\u0451 FMN-s\u0451. Prandaj secili prej an\u0451tar\u0451ve, mban p\u0451rgjegj\u0451si ndaj vendeve t\u0451 tjera q\u0451 p\u0451rfaq\u0451sojn\u0451.<\/td><\/tr><tr><td>17<\/td><td>T\u0451 mirat e d\u0451rguara jasht\u0451 vendit p\u0451r p\u0451rpunim<\/td><td>Pjesa tjeter e Botes<\/td><td>Mes ESA 95 dhe ESA 2010 ka patur nj\u0451 ndryshim thelb\u0451sor n\u0451 trajtimin e mallrave t\u0451 d\u0451rguara jasht\u0451 vendit p\u0451r p\u0451rpunim pa ndryshim pron\u0451sie.<br>N\u0451 ESA 95 mallra t\u0451 till\u0451 sh\u0451nohen si eksporte kur d\u0451rgohen jasht\u0451 vendit, nd\u0451rkoh\u0451 regjistrohen si importe kur kthehen nga jasht\u0451, me nj\u0451 vler\u0451 m\u0451 t\u0451 lart\u0451 si rezultat i p\u0451rpunimit. Kjo njihet si metoda e regjistrimit bruto, dhe n\u0451nkupton nj\u0451 ndryshim n\u0451 pron\u0451si n\u0451 m\u0451nyr\u0451 q\u0451 tregtia nd\u0451rkomb\u0451tare t\u0451 p\u0451rfaq\u0451soj\u0451 nj\u0451 vler\u0451sim t\u0451 vler\u0451s s\u0451 mallrave q\u0451 tregohen.<\/td><td>N\u0451 ESA 2010, ka dy ndryshime kryesore. S\u0451 pari, njihet nj\u0451 sh\u0451rbim i ri p\u0451rpunimi- sh\u0451rbimet prodhuese mbi inputet fizike n\u0451 pron\u0451si t\u0451 t\u0451 tjer\u0451ve. S\u0451 dyti, n\u0451se nuk ka ndryshim pron\u0451sie, mallrat q\u0451 d\u0451rgohen jasht\u0451 vendit p\u0451r p\u0451rpunim nuk p\u0451rfshihen n\u0451 shifrat e eksporteve dhe importeve.<\/td><td>Me ndryshimin e ri, sh\u0451rbimi neto I p\u0451rpunimit \u0451sht\u0451 nj\u0451 tarif\u0451 e ngarkuar p\u0451r sh\u0451rbimin e p\u0451rpunimit. Ky sh\u0451rbim \u0451sht\u0451 I regjistruar n\u0451 llogarit\u0451 komb\u0451tare- eksport I sh\u0451rbimeve prodhuese p\u0451r vendin p\u0451rpunues dhe import p\u0451r pronarin e mallrave.<\/td><\/tr><tr><td>18<\/td><td>Tregtia<\/td><td>Pjesa tjeter e Botes<\/td><td>N\u0451 ESA 95 ishte e p\u0451rjashtuar nga tregtia e t\u0451 mirave, por n\u00eb vend t\u00eb k\u00ebsaj p\u00ebrfshiu ndryshimin midis shitjes dhe blerjes s\u00eb mallrave si nj\u00eb kategori sh\u00ebrbimi &#8220;tregtar&#8221; brenda sh\u00ebrbimeve t\u00eb tjera t\u00eb biznesit.<\/td><td>Sipas ESA 2010, tregtia do t\u0451 p\u0451rkufizohet si blerja e nj\u00eb t\u00eb mire nga nj\u00eb rezident tek nj\u00eb jorezident dhe rishitja e m\u00ebvonshme e mallit n\u00eb nj\u00eb jorezident tjet\u00ebr, pa hyr\u00eb e mira n\u00eb kufijt\u0451 ekonomik\u0451 t\u0451 tregtarit.<\/td><td>Trajtimi I ri I k\u0451saj forme t\u0451 tregtis\u0451 \u0451sht\u0451 n\u0451 p\u0451rputhje me ndryshimin e parimit t\u0451 pron\u0451sis\u0451.Kjo lloj tregtie k\u0451rkon q\u0451 mallrat t\u0451 ndryshojn\u0451 pron\u0451sin\u0451 dhe k\u0451shtu transaksionet regjistrohen n\u0451 tregti, n\u0451 llogarin\u0451 e t\u0451 mirave.<\/td><\/tr><tr><td>19<\/td><td>Skema e pensionit t\u0451 punonj\u0451sve.<\/td><td>Instrumenta Financiare<\/td><td>ESA 95 njeh detyrimet e pensionit n\u00eb bilanc vet\u00ebm p\u00ebr skemat e financimit privat.<br>Prandaj, aktivitetet e shum\u00eb skemave t\u0451 pensionit, t\u00eb tilla si sigurimet shoq\u00ebrore dhe skemat e pun\u00ebdh\u00ebn\u00ebsve t\u00eb pafinancuar, nuk \u00e7uan n\u00eb njohjen e aktiveve\/detyrimeve financiare.<\/td><td>ESA 2010 njeh t\u00eb drejtat e pensionit t\u00eb lidhura me pun\u00ebsimin, pavar\u00ebsisht n\u00ebse aktivet e nevojshme ekzistojn\u00eb n\u00eb skema t\u00eb ndara apo jo.N\u00eb llogarit\u00eb komb\u00ebtare \u00ebsht\u00eb p\u00ebrfshir\u00eb nj\u00eb tabel\u00eb shtes\u00eb e cila lejon regjistrimin e t\u00eb gjitha t\u00eb drejtave t\u00eb p\u00ebrllogaritura t\u00eb pensioneve duke bashkuar skem\u00ebn e pensioneve t\u00eb regjistruar n\u00eb llogarit\u00eb komb\u00ebtare, si dhe skemat e pensioneve \u2018pay-as-you-go\u2019 t\u00eb cilat gjithashtu menaxhohen nga qeveria. Sipas ESA2010 skema e pensioneve \u2018pay-as-you-go\u2019 \u00ebsht\u00eb p\u00ebrjashtuar nga llogarit\u00eb baz\u00eb komb\u00ebtare dhe konsiderohet si detyrim kontigjent.<\/td><td>N\u0451 rastin kur shtetet rikonsiderojn\u0451 m\u0451nyr\u0451n e llogaritjes s\u0451 kontributeve shoq\u0451rore n\u0451 lidhje me skemat e pensionit, GDP ndikohet.<\/td><\/tr><tr><td>20<\/td><td>Tarifat e pagueshme p\u0451r huadh\u0451nien e letrave me vler\u0451 dhe huat\u0451 e arit<\/td><td>Instrumenta Financiare<\/td><td>Nuk ka q\u0451n\u0451 e parashikuar n\u0451 ESA 95<\/td><td>T\u00eb gjitha tarifat q\u00eb paguhen p\u00ebr pronar\u00ebt e letrave me vler\u00eb t\u00eb p\u00ebrdorura p\u00ebr huadh\u00ebnien e letrave me vler\u00eb dhe pronar\u00ebt e arit t\u00eb p\u00ebrdorur p\u00ebr kredi ari (qofshin nga llogarit\u00eb e arit t\u00eb alokuara ose t\u00eb pa alokuara) regjistrohen me konvent\u00eb si interes.<\/td><td>Kjo mund t\u0451 ndryshoj\u0451 shum\u0451 pak GDP-n\u0451 n\u0451 rastin e p\u0451rdoruesve jo-rezident\u0451.<\/td><\/tr><tr><td>21<\/td><td>Aktivitetet e nd\u0451rtimit jasht\u0451 vendit.<\/td><td>Aset jo-financiar<\/td><td>Sipas ESA 95, nj\u00ebsit\u00eb q\u00eb kryenin nj\u00eb veprimtari nd\u00ebrtimi jasht\u00eb vendit p\u00ebr nj\u00eb periudh\u00eb m\u00eb pak se nj\u00eb vit n\u00ebse prodhimi p\u00ebrb\u00ebn formim bruto t\u00eb kapitalit fiks, at\u0451her\u0451 njihen si nj\u0451si rezidente n\u0451 vendin ku aktiviteti kryhet.<\/td><td>ESA 2010 nuk e njeh k\u0451t\u0451 p\u0451rjashtim. Sipas metodologjis\u0451 s\u0451 re, kur aktiviteti i nd\u0451rtimit kryhet p\u0451r m\u0451 pak se nj\u0451 vit, aktiviteti mbetet pjes\u0451 e aktiviteteve t\u0451 nj\u0451sis\u0451 institucionale prodhuese.<\/td><td>Ky ndryshim prek GDP -n\u00eb, pasi sipas ESA 2010 aktiviteti i nd\u00ebrtimit do t\u00eb regjistrohet si prodhim i vendit t\u00eb origjin\u00ebs, n\u00eb vend t\u00eb vendbanimit t\u00eb p\u00ebrkohsh\u00ebm t\u00eb nj\u00ebsis\u00eb.<\/td><\/tr><tr><td>22<\/td><td>FISIM midis insitucioneve rezidente dhe jo rezidente.<\/td><td>Kufiri i prodhimit<\/td><td>Sipas ESA 95, importet dhe eksportet e FISIM duhet t\u00eb llogariten duke p\u00ebrfshir\u00eb FISIM midis institucioneve financiare rezidente dhe institucioneve financiare jorezidente.(FISIM-Sh\u00ebrbimet financiare nd\u00ebrmjet\u00ebsuese t\u00eb matura indirekt)<\/td><td>Ndryshimi n\u00eb ESA 2010 \u00ebsht\u00eb se nuk ka llogaritje dhe shp\u00ebrndarje t\u00eb FISIM midis nd\u00ebrmjet\u00ebsve financiar\u00eb<\/td><td>GDP ndryshon (mund t\u0451 rritet ose mund t\u0451 zvog\u0451lohet).<\/td><\/tr><\/tbody><\/table><figcaption><sub>Burimi: European System of Accounts 2010, European System of Accounts 1995,  Manual on changes between ESA 1995 and ESA 2010, Instat (2021), Llogarite Kombetare Vjetore<br>Perpunoi: Open Data Albania<\/sub><\/figcaption><\/figure>\n\n\n\n<p>Ndryshimet kryesore jan\u00eb t\u00eb paraqitura m\u00eb posht\u00eb:<\/p>\n\n\n\n<ul><li>Shpenzimet p\u00ebr k\u00ebrkim dhe zhvillim &nbsp;njihen si formim kapitali bruto<\/li><\/ul>\n\n\n\n<p>Sipas ESA95 shpenzimet p\u00ebr k\u00ebrkim dhe zhvillim llogariteshin si kosto e nd\u00ebrmjetme e nj\u00ebsis\u00eb ekonomike, nd\u00ebrsa p\u00ebr shkak ndryshimeve n\u00eb metodologji sipas ESA2010, shpenzimet p\u00ebr k\u00ebrkim dhe zhvillim tashm\u00eb llogariten si pjes\u00eb e k\u00ebrkes\u00ebs finale dhe si rezultat edhe n\u00eb llogaritjen e Produktit t\u00eb Brendsh\u00ebm Bruto (PBB).<\/p>\n\n\n\n<ul><li>Shpenzimet p\u00ebr arm\u00eb njihen si formim kapitali bruto<\/li><\/ul>\n\n\n\n<p>Me ESA2010 do t\u00eb klasifikohen si formim kapitali fiks shpenzimet p\u00ebr blerjen e mallrave q\u00eb p\u00ebrdoren vazhdimisht dhe p\u00ebr m\u00eb shum\u00eb se nj\u00eb vit si automjete dhe pajisje t\u00eb tjera si anije ushtarake, avion\u00eb ushtarak, tanke, transportues raketash etj.<\/p>\n\n\n\n<ul><li>Partneriteti Publik Privat\/ Koncesione<\/li><\/ul>\n\n\n\n<p>N\u00eb ESA 2010 \u00ebsht\u00eb p\u00ebrcaktuar p\u00ebr her\u00eb t\u00eb par\u00eb m\u00ebnyra e trajtimit t\u00eb koncesioneve\/PPP, duke par\u00eb efektet q\u00eb ato kan\u00eb n\u0451 llogarit\u00eb komb\u00ebtare (ndikimi n\u0451 deficit dhe borxh publik). N\u0451 rastet e koncesioneve PPP&nbsp; ku pagesat e qeveris\u00eb me para ose n\u0451 natyr\u00eb p\u0451rb\u0451jn\u0451 pakic\u00ebn e t\u00eb ardhurave t\u00eb kompanis\u00eb koncesionare, qoft\u00eb n\u0451 m\u0451nyr\u0451 t\u00eb drejt\u00eb p\u00ebr drejt\u00eb apo t\u0451 t\u0451rthort\u0451, at\u0451her\u0451 koncesioni nuk p\u00ebrfshihet n\u0451 bilancin qeveritar. N\u00ebse qeveria financon n\u0451 forma t\u00eb ndryshme shumic\u00ebn e kostove t\u00eb nd\u00ebrtimit, aktivi duhet t\u00eb regjistrohet n\u0451 bilancin qeveritar. N\u0451 k\u0451t\u0451 rast, \u00e7do e ardhur e marr\u00eb nga koncesionari gjat\u00eb faz\u00ebs s\u00eb funksionimit duhet t\u00eb ridrejtohen tek qeveria. Gjithashtu n\u00ebse n\u0451 kontrat\u00ebn fillestare apo gjat\u00eb zhvillimit t\u00eb saj, qeveria siguron nj\u00eb garanci minimale t\u00eb t\u00eb ardhurave, at\u0451her\u0451 aseti duhet t\u00eb regjistrohet ne bilancin e Qeveris\u00eb.<\/p>\n\n\n\n<ul><li>Ndryshimi i pron\u00ebsis\u00eb ekonomike<\/li><\/ul>\n\n\n\n<p>Pron\u00ebsia ekonomike n\u00ebnkupton personin fizik apo juridik q\u00eb merr p\u00ebrsip\u00ebr t\u00eb gjitha p\u00ebrfitimet dhe risqet nga pik\u00ebpamja ekonomike t\u00eb nj\u00eb aseti fizik. Ndryshe nga ESA 1995, n\u00eb ESA 2010 \u00ebsht\u00eb p\u00ebrfshir\u00eb kriteri i pron\u00ebsis\u00eb ekonomike n\u00eb p\u00ebrkufizimin e importit dhe t\u00eb eksportit t\u00eb mallrave. P\u00ebrkufizimi i ri sipas ESA 2010 n\u00ebnkupton ndryshime n\u00eb m\u00ebnyr\u00ebn se si trajtohen:<\/p>\n\n\n\n<ol type=\"a\"><li>Aktiviteti tregtar q\u00eb \u00ebsht\u00eb shitja e nj\u00eb t\u00eb mire nga nj\u00eb rezident tek nj\u00eb jo-rezident tjet\u00ebr pa hyr\u00eb e mira n\u00eb ekonomin\u00eb e vendit t\u00eb rezidentit. Kjo tashm\u00eb \u00ebsht\u00eb regjistruar si tregti mallrash n\u00eb vend t\u00eb sh\u00ebrbimeve.<\/li><li>Aktiviteti p\u00ebrpunues i mallrave t\u00eb d\u00ebrguara jasht\u00eb vendit ose t\u00eb marra nga jasht\u00eb p\u00ebr t\u2019u p\u00ebrpunuar p\u00ebrjashtohet nga tregtia e mallrave, nd\u00ebrsa procesi i p\u00ebrpunimit regjistrohet si sh\u00ebrbime. Kjo sjell modifikimin e vler\u00ebsimit t\u00eb flukseve t\u00eb mallrave dhe sh\u00ebrbimeve, megjith\u00ebse me nj\u00eb efekt neto pothuaj zero n\u00eb bilancin tregtar, dhe rrjedhimisht edhe n\u00eb PBB.<\/li><li>Sektori i korporatave financiare \u00ebsht\u00eb i p\u00ebrshkruar n\u00eb m\u00ebnyr\u00eb m\u00eb t\u00eb detajuar, me q\u00ebllim arritjen e q\u00ebndrueshm\u00ebris\u00eb me sistemin e statistikave financiare t\u00eb Bank\u00ebs Qendrore Europiane dhe Fondit Monetar Nd\u00ebrkomb\u00ebtar. Gjithashtu kufiri i aktiveve financiare \u00ebsht\u00eb zgjeruar duke p\u00ebrfshir\u00eb nj\u00eb mbulim m\u00eb t\u00eb gjer\u00eb t\u00eb kontratave financiare.<\/li><li>Jan\u00eb p\u00ebrcaktuar rregulla t\u00eb reja p\u00ebr regjistrimin e t\u00eb drejtave t\u00eb pensionit. N\u00eb llogarit\u00eb komb\u00ebtare \u00ebsht\u00eb p\u00ebrfshir\u00eb nj\u00eb tabel\u00eb shtes\u00eb e cila lejon regjistrimin e t\u00eb gjitha t\u00eb drejtave&nbsp; t\u00eb p\u00ebrllogaritura t\u00eb pensioneve&nbsp; duke bashkuar skem\u00ebn e pensioneve t\u00eb regjistruar n\u00eb llogarit\u00eb komb\u00ebtare, si dhe skemat e pensioneve \u2018pay-as-you-go\u2019 t\u00eb cilat gjithashtu menaxhohen nga qeveria. Sipas ESA2010 skema e pensioneve \u2018pay-as-you-go\u2019 \u00ebsht\u00eb p\u00ebrjashtuar nga llogarit\u00eb baz\u00eb komb\u00ebtare dhe konsiderohet si detyrim kontingjent.<\/li><li>Jan\u00eb p\u00ebrcaktuar rregulla m\u00eb strikte mbi m\u00ebnyr\u00ebn e trajtimit t\u00eb subjekteve p\u00ebr q\u00ebllim t\u00eb ve\u00e7ant\u00eb. Sipas ESA 2010, detyrimet e qeveris\u00eb&nbsp; mbi subjekte me q\u00ebllim t\u00eb ve\u00e7ant\u00eb t\u00eb kontrolluara nga qeveria duhet t\u00eb regjistrohen n\u00eb llogarit\u00eb komb\u00ebtare (subjektet PPP).<\/li><li>\u00cbsht\u00eb qart\u00ebsuar m\u00ebnyra e regjistrimit t\u00eb transaksioneve t\u00eb korporatave publike (shoq\u00ebrive me zot\u00ebrim publik) m\u00eb q\u00ebllim p\u00ebrmir\u00ebsimin e regjistrimit t\u00eb z\u00ebrave q\u00eb mund t\u00eb ndikojn\u00eb ndjesh\u00ebm borxhin e qeveris\u00eb<\/li><li>\u00cbsht\u00eb p\u00ebrcaktuar trajtimi i super dividend\u00ebve t\u00eb paguar nga korporatat publike. \u2018Super dividend\u00ebt\u2019 do t\u00eb trajtohen si pagesa t\u00eb jasht\u00ebzakonshme dhe t\u00ebrheqje nga kapitali. N\u00ebse niveli i divident\u0451ve t\u00eb deklaruar \u0451sht\u0451 shum\u00eb i madh, divident\u0451t e tep\u00ebrt do t\u00eb trajtohen si transaksione financiare dhe do t\u00eb klasifikohen si &#8216;super-divident\u0451&#8217;.<\/li><li>Sipas ESA 2010, shlyerjet e detyrimeve pas nj\u00eb ngjarjeje t\u00eb jasht\u00ebzakonshme, trajtohen si nj\u00eb transferim kapitali dhe jo si nj\u00eb transferim korent, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mos ndikojn\u00eb n\u00eb t\u00eb ardhurat e disponueshme t\u00eb konsumator\u00ebve. Kjo metodologji e b\u00ebn vler\u00ebsimin e sh\u00ebrbimit t\u00eb sigurimit m\u00eb t\u00eb q\u00ebndruesh\u00ebm.<\/li><li>Gjithashtu n\u00eb ESA 2010 prezantohet nj\u00eb ndryshim n\u00eb skem\u00ebn e kompensimit t\u00eb punonj\u00ebsve. P\u00ebr her\u00eb t\u00eb par\u00eb, punonj\u00ebsve u lejohet t\u00eb blejn\u00eb aksione t\u00eb kompanis\u00eb dhe t\u00eb marrin nj\u00eb p\u00ebrqindje fitimi prej tyre.<\/li><li>Pra Sistemi Europian i Llogarive ESA 2010 prezanton jo vet\u00ebm ndryshimet konceptuale n\u00eb lidhje me ESA 1995 por gjithashtu paraqet edhe p\u00ebrshkrime t\u00eb p\u00ebrmir\u00ebsuara dhe t\u00eb zgjeruara t\u00eb metodologjis\u00eb s\u00eb llogarive komb\u00ebtare. N\u00eb ESA 2010, paraqiten m\u00eb tep\u00ebr t\u00eb dh\u00ebna mbi bilancet, jepen detajime t\u00eb m\u00ebtejshme t\u00eb llogarive financiare, paraqitet p\u00ebr her\u00eb t\u00eb par\u00eb nj\u00eb set i ri t\u00eb dh\u00ebnash mbi detyrimet potenciale t\u00eb Qeveris\u00eb si borxhet e korporatave publike, garancive, Koncesionet dhe&nbsp; Partneritetet Publike dhe Private, duke siguruar n\u00eb k\u00ebt\u00eb form\u00eb t\u00eb dh\u00ebna makroekonomike t\u00eb krahasueshme.<\/li><\/ol>\n\n\n\n<p>Kjo Analiz\u00eb Faktesh po publikohet n\u00eb kuad\u00ebr t\u00eb zbatimit t\u00eb <a href=\"https:\/\/ais.al\/new\/titulli-i-projektit-c1-eu-npa-permiresimi-i-debatit-mbi-politikat-dhe-llogaridhenien-per-te-permbushur-te-drejtat-bazike-permes-krijimit-te-platformes-se-negociatave-te-grupit-nje\/\">projektit<\/a> me titull Improved Policy Debate and Accountability to Delivering on Fundamentals First, throug the Establishment of Cluster One EU Negotiations Platform Albania C1-EU-NPA <a href=\"https:\/\/ais.al\/new\/titulli-i-projektit-c1-eu-npa-permiresimi-i-debatit-mbi-politikat-dhe-llogaridhenien-per-te-permbushur-te-drejtat-bazike-permes-krijimit-te-platformes-se-negociatave-te-grupit-nje\/\">Projekt<\/a> q\u00eb zbatohet nga kat\u00ebr Organizata Shqiptare CSDG, ISP, AIS dhe KSHH me mb\u00ebshtetje financiare t\u00eb Mbret\u00ebris\u00eb s\u00eb Holand\u00ebs.<\/p>\n\n\n\n<b>Shkarko excel:<\/b> <a href=\"https:\/\/ndiqparate.al\/wp-content\/uploads\/2021\/11\/Llogari-Kombetare-Ndryshimet-mes-Sistemeve-Europiane-te-Llogarive-ESA1995-dhe-ESA-2010.xls\">Llogari Komb\u00ebtare, Ndryshimet mes Sistemeve Europiane t\u00eb Llogarive ESA1995 dhe ESA 2010<\/a><br>\nKomente dhe Analiza : Open Data Albania\n<style>\np{\ntext-align: justify !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>Open Data po hulumton mbi ndryshimet mes Sistemeve Europiane t\u00eb Llogarive (European System of Accounts-ESA) p\u00ebrkat\u00ebsisht ESA 1995 dhe ESA 2010. Sistemi Europian i Llogarive (European System of Accounts &#8211; ESA) paraqet nj\u00eb kuad\u00ebr kontab\u00ebl t\u00eb pranuar nd\u00ebrkomb\u00ebtarisht dhe i detyruesh\u00ebm p\u00ebr tu zbatuar nga t\u00eb gjitha vendet e Kontinentit Europian, &nbsp;n\u00ebp\u00ebrmjet t\u00eb cil\u00ebs b\u00ebhet matja e aktiviteteve ekonomike dhe financiare t\u00eb nj\u00eb ekonomie, komponent\u00ebve&hellip; <\/p>\n","protected":false},"author":1,"featured_media":14434,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39,134],"tags":[78,2870,759,805,344,2863,2864,2878,2881,346,453,2871,237,2873,2867,2872,2875,2866,2865,197,423,205,2874,2869,2868,2876,2879,2880,2877],"jetpack_featured_media_url":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2021\/11\/Data.AL_-Ndryshimet-ESA1995_-ESA-2010-sipas-kategorise.png?fit=600%2C371&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":24997,"url":"https:\/\/ndiqparate.al\/?p=24997","url_meta":{"origin":14422,"position":0},"title":"Lista e Investimeve t\u00eb Agjencis\u00eb Komb\u00ebtare t\u00eb Shoq\u00ebris\u00eb s\u00eb Informacionit (AKSHI) p\u00ebr vitet 2025-2028, sipas Ligjit Nr. 87\/2025 'P\u00ebr Buxhetin e Vitit 2026'","date":"February 7, 2026","format":false,"excerpt":"Open Data Albania n\u00eb k\u00ebt\u00eb artikull analizon List\u00ebn e Investimeve t\u00eb Agjencis\u00eb Komb\u00ebtare t\u00eb Shoq\u00ebris\u00eb s\u00eb Informacionit (AKSHI) p\u00ebr periudh\u00ebn 2025-2028. Lista e investimeve bazohet n\u00eb Ligjin nr. 87, dat\u00eb 12.12.2025 \"P\u00ebr Buxhetin e Vitit 2026\", miratuar nga Kuvendi i Shqip\u00ebris\u00eb dhe publikuar n\u00eb faqet zyrtare t\u00eb Kuvendit dhe Ministris\u00eb\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/02\/Screenshot-2026-02-08-100314.png?fit=1153%2C570&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25103,"url":"https:\/\/ndiqparate.al\/?p=25103","url_meta":{"origin":14422,"position":1},"title":"Trajnime ne kuad\u00ebr te iMonitor 2.0 - Fuqizimi i Qytetar\u00ebve p\u00ebr Monitorim Publik n\u00eb Shqip\u00ebri","date":"February 23, 2026","format":false,"excerpt":"M\u00eb 20 shkurt n\u00eb Tiran\u00eb, organizata Albanian Institute of Science (AIS), partnere n\u00eb projektin iMonitor 2.0, zhvilloi nj\u00eb trajnim p\u00ebr aktivist\u00eb, gazetar\u00eb dhe qytetar\u00eb t\u00eb interesuar p\u00ebr t\u00eb forcuar aft\u00ebsit\u00eb e tyre n\u00eb monitorimin e kontratave publike dhe rritjen e transparenc\u00ebs n\u00eb komunitet. Trajnimi u organizua n\u00eb kuad\u00ebr t\u00eb projektit\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/02\/1000233106.jpg?fit=1200%2C900&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25173,"url":"https:\/\/ndiqparate.al\/?p=25173","url_meta":{"origin":14422,"position":2},"title":"Shoq\u00ebria civile i k\u00ebrkon Kuvendit t\u00eb mos cenoj\u00eb transparenc\u00ebn, shqyrtimin parlamentar dhe konsultimin publik n\u00eb procedurat e p\u00ebrshpejtuara p\u00ebr legjislacionin e integrimit europian","date":"March 14, 2026","format":false,"excerpt":"Deklarat\u00eb e p\u00ebrbashk\u00ebt mbi projektvendimin p\u00ebr ndryshime n\u00eb Rregulloren e Kuvendit t\u00eb Shqip\u00ebris\u00eb Tiran\u00eb, 13 Mars 2026 Nj\u00eb koalicion prej 31 organizatash t\u00eb shoq\u00ebris\u00eb civile, p\u00ebrfshir\u00eb AIS \/ Open Data Albania, kan\u00eb reaguar me nj\u00eb deklarat\u00eb t\u00eb p\u00ebrbashk\u00ebt duke ngritur shqet\u00ebsime lidhur me Projektvendimin p\u00ebr Ndryshimin e Rregullores s\u00eb Kuvendit\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/03\/Screenshot-2026-03-14-153004.png?fit=1165%2C656&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25234,"url":"https:\/\/ndiqparate.al\/?p=25234","url_meta":{"origin":14422,"position":3},"title":"Q\u00ebndrimi i AIS mbi Raportin e Ardhsh\u00ebm p\u00ebr Sundimin e Ligjit","date":"February 20, 2026","format":false,"excerpt":"Organizata AIS d\u00ebshiron t\u00eb shpreh\u00eb shqet\u00ebsimet e saj lidhur me disa aspekte kritike t\u00eb sundimit t\u00eb ligjit n\u00eb Shqip\u00ebri, me fokus n\u00eb sektorin e Nd\u00ebrmarrjeve Shtet\u00ebrore (SOE) dhe legjislacionin q\u00eb ndikon n\u00eb Prokurimin Publik, Partneritetet Publik-Private (PPP) dhe privatizimin e aseteve shtet\u00ebrore. 1. Sektori i Nd\u00ebrmarrjeve Shtet\u00ebrore si Zon\u00eb me\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-27-085750-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":23654,"url":"https:\/\/ndiqparate.al\/?p=23654","url_meta":{"origin":14422,"position":4},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Has: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. Nj\u00eb analiz\u00eb e detajuar e t\u00eb ardhurave dhe shpenzimeve ndihmon n\u00eb planifikimin dhe shp\u00ebrndarjen e drejt\u00eb t\u00eb fondeve. Sipas\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/01\/image-14.png?fit=1200%2C461&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25222,"url":"https:\/\/ndiqparate.al\/?p=25222","url_meta":{"origin":14422,"position":5},"title":"Shqip\u00ebria b\u00ebhet pjes\u00eb e Open Tender Evrop\u00eb, BigData p\u00ebr Prokurime Publike 2010 - 2026","date":"April 30, 2026","format":false,"excerpt":"Organizata AIS \/ Open Data Albania, n\u00eb partneritet me nj\u00eb ekip Europian organizatash dhe institucionesh q\u00eb veprojn\u00eb n\u00eb fush\u00ebn e antikorrupsionit, po kontribuon p\u00ebr vler\u00ebsimin e prokurimeve publike n\u00eb Shqip\u00ebri sipas standardeve t\u00eb vendeve t\u00eb Bashkimit Europian. Open Tender Evrop\u00eb, nj\u00eb nga platformat m\u00eb t\u00eb njohura n\u00eb Bashkimin Europian p\u00ebr\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/05\/Screenshot_30-4-2026_18242_opentender.eu_.jpeg?fit=1200%2C444&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/pcJP0S-3KC","_links":{"self":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/14422"}],"collection":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14422"}],"version-history":[{"count":14,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/14422\/revisions"}],"predecessor-version":[{"id":14475,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/14422\/revisions\/14475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/media\/14434"}],"wp:attachment":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}