Information for the creation of Food balance sheets is extracted from the Supply/utilization accounts maintained by FAOSTAT. There are different sources of information according to the different elements requested:

1. Production data are extracted from Global Production statistics
2. Trade and production of processed commodities data are extracted from FISHSTAT Fishery Commodity domain.
3. Information on stock changes is available from marketing authorities, only for selected items or years
4. The source of the data on population is the latest revision of the World Population Prospects prepared by the Population Division, UN.

Coverage and Accuracy
Both the coverage and the accuracy of FBS depend on the reliability of the underlying statistics of population, supply and utilization of fishery foods and on the accuracy of the nutritive value data of various foods which is usually the mandate of the national health and nutrition authorities.
Collection Method: The food balance sheets are extracted from individual Supply Utilization Accounts series for each primary and processed commodity, prepared on a calendar-year basis
Processing Method: To overcome the lack of coverage and accuracy particularly in the statistics of utilization for non-food purposes, as well as in those of commercial stocks, estimates can be prepared. The influence of the absence of statistics on stocks is considered to be reduced by preparing the FBS as an average for a 3-year period
Validation Mechanism: Production statistics are, in many cases, improved through carrying out statistical field surveys.

Consistency
In the preparation of food balance sheets considerable use is made of evaluation techniques, provided by consistency checks.
Processing Method: The accounting technique of the food balance sheets itself is a valid internal consistency check