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Glossaries (6)


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Sectors (or “institutional sectors”)

Informal sector

Institutional sectors

Market non-profit institutions serving businesses

Taxes paid to obtain business and professional licences

Foreign business travelers

Direct investment enterprise - foreign


Financial enterprises

Foreign direct investment enterprise

Horizontally integrated enterprise

Household unincorporated market enterprises

Incorporated enterprise

Unincorporated enterprise

Vertically integrated enterprise

Institutional sector

Statistical business process

Municipal Wastes

Generation of income account

Gross capital formation

Net national income

Net worth

Adjusted disposable income

Disposable income

Gross adjusted disposable income

Net adjusted disposable income

Double entry


Balance sheet


Net lending


SAM (social accounting matrix)

Social accounting matrix (SAM)

Transactions account


Purchased goodwill


Local unit

Self-employed workers

Cost Internalization

Environmentally Adjusted Net Domestic Product (EDP)


Aggregates of the SNA

Allocation of primary income account

Balance of primary incomes

Change in real national net worth

Classification of the functions of government (COFOG)

COFOG (classification of the functions of government)

Current transfers within general government

Functional classifications

General government

GNI (gross national income)

Gross national income (GNI)

Gross value added

Integrated economic accounts

Other depository corporations

Other financial intermediaries except insurance corporations and pension funds

Production account


Secondary distribution of income account

Value added - gross

Entrepreneurial income

Non-probability sample

Visitors (from abroad to the country)

Compensation of employees

Foreign direct investment

Other equities (and shares)

Output produced for own final use

Payroll taxes

Private funded social insurance benefits

Producers for own final use

Profits of export monopolies

Profits of import monopolies


Shares and other equities

Subsidies on products used domestically

Operating surplus

Reinvested earnings on direct foreign investment

Dublin core

Historic cost accounting

Stamp taxes

Statistical standard

Environmental Externalities

Other activities

Ancillary activity (2 definitions)


Kind-of-activity unit

Own-account producers

Property income attributed to insurance policyholders

Recurrent taxes on land, buildings or other structures

Taxes (recurrent) on land, buildings or other structures

Transfer price

Country of usual residence

Discounting (of natural assets)

Short-term migrant

Economic Instruments

Waste Collection

Consumer durables

Current taxes on capital

Current taxes on land and buildings

Current taxes on net wealth

Economic territory (of a country)

Employers' actual social contributions

Employers' imputed social contributions

Expenditures on goods and services produced on own account

Export subsidies

Goods for resale - inventories

Imputed social contributions

Insurance technical reserves

Inventories of goods for resale

Losses of government trading organisations (Subsidies on)

Mixed income

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

Non-life insurance claims

Other subsidies on production

Other subsidies on products

Other taxes on production

Profits of fiscal monopolies

Social insurance benefits


Subsidies on production - other

Subsidies on products - other

Taxes on the use of fixed assets

Value added tax (VAT)

Statistical purpose

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United Nations Statistics Division