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Glossaries (6)


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Central government

External assets and liabilities account


Central bank

Central product classification (CPC)

CPC (central product classification)

Regional central bank

Actual final consumption of general government

Classification of the functions of government (COFOG)

COFOG (classification of the functions of government)

Current transfers within general government

Final consumption expenditure of government

General government

Government final consumption expenditure

Government units

Local government

Losses of government trading organisations (Subsidies on)

Non-profit institutions controlled and mainly financed by government

Provincial government

State government

Assets (2 definitions)

Contingent assets

Cultivated assets

Current taxes on other assets

Depletion of natural economic assets

Economic assets

Existing fixed asset

Financial assets

Fixed asset - existing

Fixed assets

Foreign assets

Intangible fixed assets

Intangible non-produced assets

Inventories of work-in-progress on cultivated assets

Machinery and equipment (assets)

Maintenance and repairs (of fixed assets)

Major renovations or enlargements (of fixed assets)

Net value of a fixed asset

Non-financial assets

Non-produced assets

Other changes in assets account

Other changes in the volume of assets account

Other intangible fixed assets

Other intangible non-produced assets

Produced assets

Rental on fixed assets

Rents on subsoil assets

Reserve assets

Subsoil assets (2 definitions)

Tangible fixed assets

Tangible non-produced assets

Taxes on the use of fixed assets

Transport equipment (as assets)

Work-in-progress on cultivated assets - inventories

Written-down (net) value of a fixed asset

Cultivated natural assets

Degradation of environmental assets

Discounting (of natural assets)

Environmental Assets

Natural Assets

Non-produced natural assets

Produced natural assets

Tangible Assets

Valuation of Natural Assets

Changes in net worth

Financial account

Taxes resulting from multiple exchange rates

Social security funds

Principal rate

Accumulation accounts

Economic flows

Flows - economic

Institutional unit

Monetary transactions

Net international investment position

Net worth

Revaluation account

Official rate

Other depository corporations

Current international cooperation

Deposits - other

Other deposits


Ministerial commentary

Other flows


Municipal Wastes

Private corporations (non-financial and financial)

Legal entities

Pension funds

Unincorporated enterprise

Deposit money corporations

Financial intermediaries


Metadata repository

Nominal interest

Non-deductible VAT


VAT - non-deductible

Final consumption expenditure

Other current transfers

Debt defeasance

Other accumulation entries

Purchased goodwill

Actual individual consumption

Car registration taxes

Deductible VAT

National private corporations (non-financial and financial)

Profits of export monopolies

Profits of import monopolies

VAT - deductible


Balance sheet

Entrepreneurial income

Nominal holding gain (by non-residents)

Global Commons

Mineral reserves

Natural Capital

Satellite accounts

Taxes on production

Other volume changes

Capital transfer in kind

Distribution and use of income accounts

Double entry

Financial intermediation

Forward contract

Holding gains

Integrated economic accounts

International investment position

Profits of fiscal monopolies


Social transfers in kind



Total final consumption

Barter transactions

Capital transfer in cash


Other machinery and equipment

SDRs (Special Drawing Rights)


Special drawing rights (SDRs)

Intergenerational Equity

Investment grants

Irreversibility (of environmental damage)

Natural Patrimony

Normal return to capital

System of integrated Environmental and Economic Accounting (SEEA)

Uncompensated seizures

Civil registration system

Market Valuation

Capital account

Other accumulation


Taxes on capital transfers

Deep-discount bonds

Household unincorporated market enterprises

Non-repayable margins

Other depository corporations - other


Capital levies

Capital stock - gross

Capital transfers

Catastrophic losses

Consumption of fixed capital

Currency and deposits

Current taxes on net wealth

Geometric depreciation

Gross capital stock

Gross fixed capital formation

Lines of credit


Monetary gold

National wealth

Non-monetary gold

Other accounts receivable/ payable

Other buildings and structures

Other equities (and shares)

Primary incomes

Property income

Real holding gains/losses (non-residents)

Satellite System (of national accounts)

Shares and other equities

Straight-line depreciation

Taxes on financial and capital transactions

Transfer in kind

Unforeseen obsolescence

Capital consumption

Depletion (in natural resource accounting)

Natural Resource Accounting

United Nations Conference on Environment and Development

Waste Collection

Actual final consumption of households

Collective consumption service

Consumption good or service

Distributive transactions

Economic territory (of a country)

Export subsidies

Functional classifications

Household actual final consumption

Non-market output - other

Non-profit institutions serving households (NPISHs)

NPISHs (non-profit institutions serving households)

Other non-market output

Other non-market producers

Other subsidies on products

Payments by households to obtain certain licences

Payments of compensation

Public corporations (non-financial and financial)

Redistribution of income in kind account

Social assistance benefits

Social assistance benefits in cash

Social assistance benefits in kind

Social security schemes

Subsidies on products - other

Subsidies to public corporations and quasi-corporations

Trade credits and advances

Transfers of individual non-market goods or services

Value added tax (VAT)

Allocation of primary income account

Capital taxes

Historic cost accounting

Nominal holding gain

Operating surplus

Opportunity cost

Other structures

Perpetual inventory method (PIM)




Depletion Costs

Environment Statistics

Environmental Costs

Environmental Services

Genuine Saving

Land Improvement

Natural Patrimony Accounting

Natural Resources

Physical Accounting

Proved Reserves

Sustainable Development

Antiques and other art objects

Capital stock - net

Change in real national net worth

Classification of the purposes of non-profit institutions (COPNI)

Computer software

COPNI (classification of the purposes of non-profit institutions)

Current cost accounting

Current taxes on capital

Defined benefit pension plans


Financial transactions

Historic monuments



Intermediate consumption

Inventories of other work-in-progress


Leases and other transferable contracts

Money purchase pension plans

Net capital stock

Net equity of households in life insurance reserves and in pension funds

Net lending

Neutral holding gain

Neutral holding gain (by non-residents)

Note issuance facilities


Other valuables

Other work-in-progress - inventories

Property income attributed to insurance policyholders

Real holding gain

Recurrent taxes on land, buildings or other structures

Taxes (recurrent) on land, buildings or other structures

Taxes on production and imports


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