Regional accounts are a regional specification of the national accounts and therefore based on the same concepts and definitions as national accounts. The main specific regional issues are addressed in chapter 13 of ESA2010.

Regional accounts aim to track regional economic developments through the following regionalized concepts:
- Gross Domestic Product (GDP), in current prices and volume,
- Value Added (VA) by sector (A10), in current prices and volume,
- Household accounts, in current prices,
- Wages paid, employment, and population (estimated only for Eurostat).

Regional classification: NUTS Level 2 and Level 3.

Economic classification: High-level aggregation (A6/A10) of NACE Rev 2.

Regional Accounts are not available for all institutional sectors. There are only regional accounts for the household sector, and transactions are limited to income distribution and redistribution.

Furthermore, regional GDP and value added are compiled for the entire national economy.

The regional gross domestic product (GDP) is used in order to measure and compare the economic activity of regions. It is the most important indicator for the selection of regions eligible for support under the investment for growth and jobs goal of the EU's regional policy.

All regional data are based on concepts and definition consistent with ESA 2010.

Extra-regio data (i.e. value added created in national regions other than on national territory, e.g. in embassies, foreign army bases, offshore energy production, etc.) is treated like any other region; however as there is no population in the extra-regio there is no GDP per capita for the extra-regio.

National accounts deal with the economy (or large sub-sectors) as a whole. They combine data from a host of base statistics, and thus have no common sampling reference frame. The elementary building block of ESA2010 statistics is the institutional unit, which is defined as an elementary economic decision-making centre characterised by uniformity of behaviour and decision-making autonomy in the exercise of its principal function. This can be, inter alia, a household, a corporation or a government agency. Institutional units producing goods and services are often engaged in a combination of activities at the same time. As regards the regional GDP, the economy is considered as a whole but the regional level is calculated according to the regional breakdown, called NUTS 1, 2 and 3

The population series for the annual national accounts comes from the INSEE Demographic balance sheet, which covers the entire geographical area of ​​France. For national accounts, the national population series is a half-sum of two consecutive years to obtain an average annual population (the figures in the Demographic balance sheet are as of January 1).

Local population data are taken from the census and are adjusted so that the total for France matches the population series in the annual national accounts.

Regional GDP and VA data are available since 1990. Other published data, in particular household account data, are available since 2000. They are published as is on insee.fr. The ESA 2010 requires data starting in 2000, so the series transmitted to Eurostat begin in 2000 (including GDP and VA series).

Not applicable.