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Material flow accounts (env_ac_mfa)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Agency for Statistics of Bosnia and Herzegovina

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Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA covers solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitutes a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA is used to derive various material flow indicators.

The accounts comprise the following reporting tables:

Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
Table G 'Balancing items': reports some memorandum items that are necessary to have the full material balance related to a national economy
Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G
Table I 'Material flow accounts in raw material equivalents (RME)': records material flow accounts in raw material equivalents (MFA-RME). Some items are calculated automatically based on data reported in Table A and Table I

9 April 2025

Conceptually economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's program on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.

EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to the resident unit's activities, regardless of where those occur geographically.

Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').

Statistical units change according to the different data sources (e.g. agriculture, forestry, and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics, etc.) on which EW-MFA is based.

EW-MFA refers to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).

EW-MFA includes all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).

Material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW).

Material outputs are disposals of materials to the natural environment and exports of material products and waste to the ROW. Information on natural resources extracted and traded products is provided by different statistical units.

Bosnia and Herzegovina

The data refer to the calendar years.

Most information used is based on national statistics (e.g. production statistics, foreign trade statistics, PRODCOM) or other administrative sources. Thus, MFA mostly has the same quality standards as the underlying (official) statistics

Annexes:
Annex 3: Data quality for Tables A, B, D, F and G by material categories

The unit of measure is a thousand tonnes.

Data are based on administrative and statistical sources. Data are compiled according to the Eurostat MFA Compilation Guide.

Data sources used to produce economy-wide material flow accounts are described in the sub-concepts 18.1.1 (and Annex) and 18.1.2.

Data are disseminated annually.

Mandatory data that need to be published are ready by the end of April for T + 12 months.

On April 1, 2024, the Agency for Statistics of Bosnia and Herzegovina forwarded data for 2015-2023 to Eurostat.
Mandatory data were submitted through the EW- MFA questionnaire in 2025 through EDAMIS.

Data on EW-MFA are compiled according to harmonized guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.

Please see the table in 15.2.1.1.