No L 75/44 Official Journal of the European Communities 15. 3. 97 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 10 February 1997 on the definition of a methodology for the transition between the European System of National and Regional Accounts in the Community (ESA 95) and the European System of Integrated Economic Accounts (ESA second edition) (Text with EEA relevance) (97/178/EC, Euratom) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to Article 8 (3) of Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community ('), and Article 6 of Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compila- tion of gross national product at market prices (9, Whereas the Commission anticipates the lifting of reser- vations on Member States GNP estimates by 31 December 1998; Whereas there are differences between the results deriving from the use of the ESA 95 and the use of the ESA second edition; Whereas in order to apply Article 8 (1) and (2) of Regula- tion (EC) No 2223/96 on ESA9S5, it is necessary to identify, by December 1996 at the latest, the differences in definitions between the ESA 95 and the ESA second edition and to evaluate their impact, in order to derive () OJ No L 310, 30. 11. 1996, p. 1. () OJ No L 49, 21. 2. 1989, p. 26. data for GDP and GNP according to the ESA second edition from data for GDP and GNP according to ESA 95; Whereas, if further differences between ESA second edition and ESA 95 having an impact on GDP or GNP are identified after the adoption of this Decision, the Commission will take measures, in accordance with Article 8 of Regulation (EC) No 2223/96, to modify the Annex of this Decision; Whereas Article 19 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources (%), provides that, together with the Member State concerned, the Commission shall each year inspect the aggregates provided for own resource purposes, es- pecially in cases notified by the GNP Committee; Whereas the measures provided for in this Decision shall be applied, taking into account the cost/effectiveness principle whilst assuring good quality for estimates of GDP and GNP; Whereas the measures provided for in this Decision are in accordance with the opinion of the Committee estab- lished by Article 6 of Directive 89/130/EEC, Euratom, () OJ No L 155, 7. 6. 1989, p. 1.