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Glossaries (6)


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Central government

Central bank

Central product classification (CPC)

CPC (central product classification)

Regional central bank

Balance of payments

Capital transfer in cash

Cash accounting

Cash transfer

Current account (balance of payments)

Current transfers - payments of compensation

Due-for-payment recording

Payments by households to obtain certain licences

Payments in kind other than remuneration in kind

Payments of compensation

Social assistance benefits in cash

Social security benefits in cash

Wages and salaries in cash

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

Current international cooperation

Margins (financial)


Car registration taxes

Barter transactions

Principal rate

Taxes resulting from multiple exchange rates

Interest rate swaps

Swap - interest rate

Official rate

Exports of goods and services

Forward rate agreements (FRAs)

Monetary transactions

Compensation of employees

Current transfers between households


Transfer in kind

Wages and salaries

Ministerial commentary

Capital transfers

Deposits - other

Other deposits

Final consumption expenditure

Municipal Wastes



Metadata repository

Private corporations (non-financial and financial)


Other current transfers

Cross-currency interest rate swaps

Currency swaps

Deep-discount bonds

Forward contract

Investment grants


Swaps - cross-currency interest rate

Gross national disposable income

National disposable income

Net national disposable income

Actual individual consumption

Currency and deposits

Deposit money corporations

Letters of credit

National private corporations (non-financial and financial)

Nominal interest

Profits of export monopolies

Profits of import monopolies

Remuneration in kind

Social contributions


Redistribution of income in kind account

Social assistance benefits

Uncompensated seizures

Other depository corporations

Satellite accounts

Bonds and debentures

Distribution and use of income accounts

Exports of goods

Financial claims

Imports of goods and services


Partitioning (transactions)

Profits of fiscal monopolies

Social transfers in kind

Taxes paid to obtain business and professional licences

Total final consumption

Civil registration system

Capital transfer in kind

Current transfers to NPISHs

Flows in real terms

Access rights


Satellite System (of national accounts)

Discounting (of natural assets)

United Nations Conference on Environment and Development

Waste Collection

Actual final consumption of households

C.i.f. price

Collective consumption service

Consumption good or service

Contingent assets

Deductible VAT

Distributive transactions

Economic territory (of a country)

Employers' social contributions

Export subsidies

Functional classifications

Household actual final consumption

Index linked securities

Legal entities

Market non-profit institutions serving businesses

Miscellaneous current taxes

Miscellaneous current transfers

Non-life insurance claims

Non-market output - other

Non-profit institutions serving households (NPISHs)

NPISHs (non-profit institutions serving households)

Opportunity cost

Other non-market output

Other non-market producers

Other subsidies on products

Pension funds

Public corporations (non-financial and financial)

Rents on subsoil assets

Reserve assets

Secondary distribution of income account

Social assistance benefits in kind

Social security funds

Social security schemes

Subsidies on products - other

Subsidies to public corporations and quasi-corporations

Taxes on capital gains

Taxes on pollution

Taxes on specific services

Trade credits and advances

Transfer price

Transferable deposits

Transfers of individual non-market goods or services

Underground economy

Unincorporated enterprise

Value added tax (VAT)

VAT - deductible

Zero-coupon bonds

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United Nations Statistics Division