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Glossaries (6)


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Current account (balance of payments)

Balance of payments

Current external balance

Current transfers - payments of compensation

Current accounts

Current cost accounting

Balance of primary incomes

Balance sheet

Balancing item

Due-for-payment recording

External balance of goods and services

Payments by households to obtain certain licences

Payments in kind other than remuneration in kind

Payments of compensation

Balance equation

GDP at current prices

National accounts

Current international cooperation

Current taxes on capital

Current taxes on income, wealth, etc

Current taxes on land and buildings

Current taxes on net wealth

Current taxes on other assets

Current transfers

Current transfers - fines and penalties

Current transfers - lotteries and gambling

Current transfers between households

Current transfers from/to abroad

Current transfers to NPISHs

Current transfers within general government

Miscellaneous current taxes

Miscellaneous current transfers

Other current taxes

Other current taxes n.e.c.

Other current transfers


Accrual accounting

Accumulation accounts

Allocation of primary income account

Capital account

Cash accounting

Distribution and use of income accounts

Expenditures on goods and services produced on own account

External assets and liabilities account

Financial account

Generation of income account

Goods and services account

Historic cost accounting

Integrated economic accounts

Other accounts receivable/ payable

Other changes in assets account

Other changes in the volume of assets account

Own-account producers

Own-account workers

Production account

Redistribution of income in kind account

Replacement cost accounting

Rest of the world account

Revaluation account

SAM (social accounting matrix)

Satellite accounts

Secondary distribution of income account

SNA (System of National Accounts)

Social accounting matrix (SAM)

System of National Accounts (SNA)

Transactions account

Accounting conventions

Ecological Balance

Energy Balances

Materials and Energy Balances

Capital Accumulation (environmental accounting)

Depletion (in natural resource accounting)

Environmental Accounting

Green Accounting

Maintenance (Cost) Valuation (environmental accounting)

Material flow accounts

Monetary Environmental Accounting

Natural Patrimony Accounting

Natural Resource Accounting

Physical Accounting

Product Flow Accounts

Satellite System (of national accounts)

System of integrated Environmental and Economic Accounting (SEEA)

Exports of goods and services

Disposable income

Exports of goods

Imports of goods and services


Ecological Equilibrium


Net national income

Monetary transactions

Non-life insurance claims

Taxes on capital gains




Implicit price deflator

Soil Sealing

Capital consumption

Existing fixed asset

Existing good

Expenditure taxes

Fixed asset - existing

Poll taxes



Social benefits

Subsoil assets


Aggregates of the SNA

Environmental Expenditures

Net present value

Sustainable Income


Car registration taxes

Cash transfer

Currency and deposits

Deposit money corporations

Letters of credit

Margins (financial)

Nominal interest

Remuneration in kind

Social contributions

Fiscal year

GNI (gross national income)


Gross national income (GNI)

Net lending


Wages and salaries in cash

Contingent assets



Gross national disposable income

National disposable income

Net national disposable income

Other taxes on production

Taxes on international transactions


Bonds and debentures

Classification of Environmental Protection Activities (CEPA)

Compensation of employees

Consumption of fixed capital

Financial claims

Financial intermediaries

Forward rate agreements (FRAs)

Interest rate swaps


Net recordings

Partitioning (transactions)

Real interest


Swap - interest rate


Taxes paid to obtain business and professional licences

Base weight

Environmentally Adjusted Net Domestic Product (EDP)

GDP at constant prices

Civil registration system


Adjustment for the change in the net equity of households in pension fund reserves

Debt defeasance

Double entry

Note issuance facilities

Principal party (to a transaction)

Production boundary

Access rights

Other volume changes


European System for the Collection of Economic Information on the Environment (SERIEE)

Capital stock - gross

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)

Factor reversal test

Gross capital stock

Maintenance and repairs (of fixed assets)

Net value of a fixed asset

Perpetual inventory method (PIM)

Social assistance benefits in cash

Social insurance schemes

Written-down (net) value of a fixed asset

Conservation of Mass

C.i.f. price

Cross-currency interest rate swaps

Currency swaps

Deep-discount bonds

Employers' social contributions

Forward contract

Index linked securities

Market non-profit institutions serving businesses

Opportunity cost


Rents on subsoil assets

Reserve assets

Social assistance benefits

Swaps - cross-currency interest rate

Taxes on pollution

Taxes on specific services

Transfer price

Transferable deposits

Uncompensated seizures

Underground economy

Zero-coupon bonds

Market Valuation

Drift-net Fishing

Ecological Footprint


Informal Settlements

Oil Spill


Catastrophic losses

Computer software

Deposits - other


Financial intermediation

Gross fixed capital formation

Gross value added

Holding gains

Imputed expenditure

Kind-of-activity unit

Nominal holding gain (by non-residents)

Non-life insurance premiums

Operating surplus

Other accumulation entries

Other deposits

Pension funds

Property income attributed to insurance policyholders


Social contributions by self-employed and non-employed persons

Social security funds

Value added - gross


Contingent Valuation

Damage Cost

Energy Valuation

Environment Statistics

Environmentally Adjusted National Income (ENI)

Environmentally Sound Technologies

Equivalent Factors

Hotelling Rent

Internalization of environmental cost

Land Improvement

Net Price

Stumpage Value

Valuation of Natural Assets


UN Operational rates

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