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Glossaries (6)


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Deposit money corporations

Other depository corporations

Other depository corporations - other

Central bank

External assets and liabilities account


Money purchase pension plans

Regional central bank

Subsidies to public corporations and quasi-corporations

Currency and deposits

Deposits - other

Other deposits

Transferable deposits

Ancillary corporation

Control of a corporation


Distributed income of corporations

Financial corporations

Foreign controlled corporations (non-financial and financial)

Holding corporations

Insurance corporations

National private corporations (non-financial and financial)

Non-financial corporations

Non-financial quasi-corporations

Other financial intermediaries except insurance corporations and pension funds

Parent corporation

Private corporations (non-financial and financial)

Public corporations (non-financial and financial)


Subsidiary corporation

Taxes on the income of corporations

Withdrawals from income of quasi-corporations

Capital account

Capital consumption (2 definitions)

Capital formation

Capital gains

Capital levies

Capital stock - gross

Capital stock - net

Capital taxes

Capital transfer in cash

Capital transfer in kind

Capital transfers

Capital transfers - other

Consumption of fixed capital

Current taxes on capital

Gross capital formation

Gross capital stock

Gross fixed capital formation

Net capital stock

Net fixed capital formation

Other capital taxes n.e.c.

Other capital transfers

Taxes on capital gains

Taxes on capital transfers

Taxes on financial and capital transactions

Bank Filtration

Deposit-refund System

Stream Bank Erosion

Stream Bank Management

Capital Accumulation (environmental accounting)

Environmentally-adjusted net Capital Formation (ECF)

Human Capital

Natural Capital

Net Capital Accumulation (NCA)

Normal return to capital

Nominal interest


Repayable margins

Taxes on income

Taxes resulting from multiple exchange rates

Metallic mineral reserves

Market prices

Poll taxes

Remuneration in kind

Entrepreneurs and investors (as settlers)

Financial auxiliaries

Cash transfer

Coal, oil and natural gas reserves

Non-metallic mineral reserves

Note issuance facilities

Securities other than shares

Subsoil assets (2 definitions)


Changes in net worth

Entrepreneurial income

Financial account



Other subsidies on products

Poised Stream

Strip Mining

Subsidies on products - other


Regulatory bodies

Self-employed workers

Accumulation accounts

Economic flows

Financial intermediaries

Flows - economic

Institutional unit

Monetary transactions

Net international investment position

Net worth

Non-deductible VAT

Revaluation account

VAT - non-deductible

Final expenditure

National expenditure

Other current taxes

Legal entities

Environmental Expenditures

Net lending

Perpetual inventory method (PIM)

User-pays Principle




Current taxes on income, wealth, etc

Deductible VAT

Genuine Saving

Holding gains

Other accumulation entries

Other changes in the volume of assets account

Other taxes on income n.e.c.

VAT - deductible


Current transfers

Debt defeasance


NDP (net domestic product)

Net domestic product (NDP)

Net value added

Other current taxes n.e.c.

Other flows

Premium supplements

Producers for own final use

Profits of fiscal monopolies

Property income

Social security funds

Straight-line depreciation

Unforeseen obsolescence

Value added - net

Bonds and debentures

GDP by types of expenditure

Imputed expenditure

Payments in kind other than remuneration in kind

Principal rate

Subsidy on a product

Tax on a product

Depletion of natural economic assets

Leases and other transferable contracts

Mineral exploration

Other accumulation

Rents on subsoil assets





Own-account producers

Waste Collection

Balance sheet

Deep-discount bonds

Double entry

Financial assets

Financial intermediation

Forward contract

Household unincorporated market enterprises

Integrated economic accounts

International investment position

Nominal holding gain (by non-residents)

Non-financial assets

Non-repayable margins

Other changes in assets account

Pension funds

Purchased goodwill



Trade credits and advances

Unincorporated enterprise


Aggregates of the SNA

Change in real national net worth

Classification of the functions of government (COFOG)

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

COFOG (classification of the functions of government)

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

Distributive transactions

Economic production

Economic territory (of a country)

Existing fixed asset

Final use quadrant

Fixed asset - existing

Goods and services account

Hotelling Rent


Informal sector

Intermediate consumption

Investment grants

Land Improvement

Major renovations or enlargements (of fixed assets)

Net Price

Net value of a fixed asset

Other taxes on production

Principal activity


Production boundary

Resource rent

Taxes on products

Transfer price

Value added tax (VAT)

Written-down (net) value of a fixed asset

Depletion (in natural resource accounting)

Economic Instruments




Non-produced natural assets


Proved Reserves

Soot Fall

User Cost

Market Valuation

Other volume changes

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