By contrast , the ESA 95 also states that « preferably the counterpart financial transaction of interest accruing on financial assets ... should be recorded as being reinvested in that financial asset » .
Samas märgitakse ESA 95-s , et eelistada tuleb finantsvaradelt kogunevate intresside vastaspooleks olev finantstehingu kirjendamist sellesse finantsvarasse reinvesteerimisena .