Distributive transactions (D)


D.1



Compensation of employees
D.11
Wages and salaries
D.12
Employers social contributions
D.121
Employers actual social contributions
D.122
Employers imputed social contributions

D.2



Taxes on production and imports


D.21


Taxes on products

D.211
Value added type taxes (VAT)
D.212
Taxes and duties on imports excluding VAT
D.2121
Import duties
D.2122
Taxes on imports excluding VAT and import duties
D.214
Taxes on products, except VAT and import taxes
D.29
Other taxes on production

D.3



Subsidies


D.31


Subsidies on products

D.311
Import subsidies
D.319
Other subsidies on products
D.39
Other subsidies on production

D.4



Property income


D.41


Interest

D.42
Distributed income of corporations
D.421
Dividends
D.422
Withdrawals from income of quasi-corporations
D.43
Reinvested earnings on direct foreign investment
D.44
Property income attributed to insurance policy holders
D.45
Rents

D.5



Current taxes on income, wealth, etc.


D.51


Taxes on income

D.59
Other current taxes

D.6



Social contributions and benefits


D.61


Social contributions

D.611
Actual social contributions
D.6111
Employers actual social contributions
D.61111
Compulsory employers’ actual social contributions
D.61112
Voluntary employers’ actual social contributions
D.6112
Employees social contributions
D.61121
Compulsory employees’ social contributions
D.61122
Voluntary employees’ social contributions
D.6113
Social contributions by self- and non-employed persons
D.61131
Compulsory social contributions by self- and non-employed persons
D.61132
Voluntary social contributions by self- and non-employed persons
D.612
Imputed social contributions
D.62
Social benefits other than social transfers in kind
D.621
Social security benefits in cash
D.622
Private funded social benefits
D.623
Unfunded employee social benefits
D.624
Social assistance benefits in cash
D.63
Social transfers in kind
D.631
Social benefits in kind
D.6311
Social security benefits, reimbursements
D.6312
Other social security benefits in kind

D.63121 

  Other social security benefits in kind provided by market producers
D.63122   Other social security benefits in kind provided by non-market producers
D.6313
Social assistance benefits in kind

D.63131

  Social assistance benefits in kind provided by market producers
D.63132   Social assistance benefits in kind provided by non-market producers
D.632
Transfers of individual non-market goods and services

D.7



Other current transfers


D.71


Net non-life insurance premiums

D.72
Non-life insurance claims
D.73
Current transfers within general government
D.74
Current international cooperation
D.75
Miscellaneous current transfers

D.8



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


D.9



Capital transfers


D.91


Capital taxes

D.92
Investment grants
D.99
Other capital transfers
D.995  

Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected

D.99521   Taxes on products assessed but unlikely to be collected
D.99529  

Other taxes on production assessed but unlikely to be collected

D.99551   Taxes on income assessed but unlikely to be collected
D.99559   Other current taxes assessed but unlikely to be collected
D.9956111  

Employers' actual social contributions assessed but unlikely to be collected

D.9956112  

Employees' social contributions assessed but unlikely to be collected

D.9956113  

Social contributions by self- and unemployed persons assessed but unlikely to be collected

D.99591   Capital taxes assessed but unlikely to be collected