Disse opgørelser viser alle siromme på basis af hver enkelt kildes reelle energiindhold, uden at der anvendes ækvivalensbcgrebcr eller substitutionshypoteser. som i opgørelserne over primærækvivalenter.
The salient feature of these balance sheets is that all flows are recorded on the basis of the real energy content of the source assessed with no substitution hypothesis or calculation of equivalence such as are used in the 'primary equivalents' balance sheets.