A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W
Numbered references refer to chapters and paragraphs. References in brackets refer to the various ESA classifications (see Annex IV).
Accounting (rules of), 1.48-60
accounting periods, 3.59, 3.76
balancing items, 1.60
complete set of accounts, 2.12
consolidation, 1.58
double/quadruple entry, 1.50
netting, 1.59
terminology, 1.49
See also valuation; time of recording
Accounting framework. See European System of National and Regional Accounts
Accounting matrix, 8.103
properties, 8.126-132
See also matrix presentation of accounts
Accrual basis (time of recording), 1.57, 4.50
Accumulation accounts (III), 1.49, 8.04, 8.44-59
other entries in -, Annex 7.2
Acquisitions less disposals of
intangible fixed assets (P.512), 3.105b, 3.114
intangible non-produced assets (K.22), 6.12
land and other tangible non-produced assets (K.21), 6.09, 6.11
non-financial non-produced assets (K.2), 1.33, 6.06-13
non-monetary gold, 3.126
tangible fixed assets (P.511), 3.105a
valuables (P.53), 3.125-127
Acquisitions of non-financial assets account (III.1.2), 8.49, Table 8.11
Activity, 2.103-104
Actual final consumption (P.4), 3.81-88, 8.36, 8.40
definition, 3.81
individual (P.41), 3.82, 4.38j
time of recording and valuation, 3.97-99
total -, 3.88
valuation, 3.97-99
Actual social contributions (D.611)
by self- and non-employed persons (D.6113), 4.92
compulsory - (D.61131), 4.94e
voluntary - (D.61132), 4.94f
compulsory/voluntary -, 4.93-94
employees'- (D.6112), 4.92
compulsory - (D.61121), 4.94c
voluntary - (D.61122), 4.94d
employers'- (D.6111), 4.92
compulsory - (D.61111), 4.94a
voluntary - (D.61112), 4.94b
time of recording, 4.96
See also social contributions
Addition to the value of non-produced non-financial assets (P.513), 3.105c-d
See also gross fixed capital formation
Adjustment for the change in net equity of households in pension funds reserves (D.8), 4.141
accounting, 4.144
time of recording, 4.143
valuation, 4.142
Aggregates, 1.66-67, 8.88-99, 10.01-03, 10.06, 10.10, 10.65-66
and economic policy, 1.04a
fluctuations, 10.02
national/real income -, 10.60
regional - by industry, 13.18-29
synoptic presentation, Table 8.1
Agriculture and forests, 1.13c, 3.58
See also farms
Allocation of other primary income account (II.1.2.), 8.29, Table 8.5
Allocation of primary income account (II.1.2), 8.21-29, Table 8.4
Antiques and other art objects (AN.132), 3.126, Annex 7.1
See also valuables
Appearance of assets. See economic appearance of assets
Assets. See economic assets
Assets/liabilities denominated in foreign currencies, 7.31
Autonomy of decision, 2.12