council regul ec june european system nation region account commun council european union regard treati establish european commun articl thereof regard draft regul submit commiss regard opinion european parliament regard opinion european monetari institut regard opinion econom social committe implement supervis econom monetari union requir compar date reliabl inform structur develop econom situat countri region commiss plai part administr econom monetari union report council progress made member state fulfil oblig achiev econom monetari union econom account basic tool analys econom situat countri region condit drawn basi singl set principl open differ interpret commiss aggreg nation account commun administr budgetari calcul administr document entitl european system integr econom account esa publish cover field govern regul drawn sole statist offic european commun respons document outcom year work statist offic european commun member state nation statist institut devis system nation account meet requir european commun econom social polici constitut commun version unit nation system nation account commun time order updat origin text edit document publish hereinaft refer esa edit unit nation statist commiss adopt februari system nation account sna result member countri unit nation internation compar attent paid case environment account commun commiss european parliament council decemb entitl direct european union environment indic green nation account commun cooper countri mutual advantag european econom area eea european system account establish meet requir econom monetari union compil nation region account provid commun legisl result account tabl member state drawn system set regul made commiss user precis date regard monitor econom converg achiev closest coordin member state econom polici system set regul gradual replac system refer framework common standard definit classif account rule draw account member state requir commun result compar member state obtain statist result access citizen accord principl transpar system establish regul constitut version sna adapt structur member state economi follow layout sna commun data compar compil main intern partner date group broad categori account tabl inform essenti requir commun process commun commiss precis date view volum size account concern level detail geograph coverag situat respect member state extra period time forward data grant exception temporarili member state object unabl meet deadlin laid regul decis financi intermedi servic indirectli measur fisim broken date principl subsidiar creation common statist standard compar inform produc task dealt effect commun level standard implement member state aegi organ institut respons compil offici statist set procedur adapt updat provis regul cooper statist programm committe european commun spc establish council decis eec euratom adapt procedur limit amend increas resourc statist programm committe committe monetari financi balanc payment statist cmfb establish decis eec declar favour draft regul council direct eec euratom februari harmon compil gross nation product market price gnpmp stipul gnpmp compar definit account rule european system integr econom account appli council regul eec euratom definit uniform arrang collect resourc accru ad tax order calcul weight averag rate vat breakdown transact liabl tax effect mean nation account prepar accord european system integr econom account instrument context council regul ec novemb applic protocol excess deficit procedur council decis ec euratom octob system european commun resourc council decis ec octob budgetari disciplin transit period implement system set regul provid adopt regul articl purpos purpos regul set european system account hereinaft refer esa provid methodolog common standard definit classif account rule intend compil account tabl compar base purpos commun result requir term articl programm transmit commun purpos precis date account tabl compil esa take account articl regul appli commun act refer esa definit regul oblig member state esa compil account purpos articl methodolog methodolog esa refer articl set annex amend esa methodolog intend clarifi improv content adopt commiss decis accord procedur provid articl provid chang underli concept requir addit resourc implement increas resourc accord relev provis treati council decemb decis introduc system break financi intermedi servic indirectli measur fisim annex annex adopt measur implement thereof articl transmiss commiss member state transmit commiss statist offic account tabl set annex time limit tabl extra period time grant member state accord annex expir januari commiss consult statist programm committe report council juli applic extra period time grant order verifi justifi report accompani commiss propos grant extra period time member state requir member state transmit result annex includ data declar confidenti member state accord nation legisl practic statist confidenti provis council regul euratom eec june transmiss data subject statist confidenti statist offic european commun govern confidenti treatment inform limit set articl tabl countri region concern data request member state subject commiss decis accord procedur provid articl articl procedur commiss assist statist programm committe hereinaft refer committe repres commiss submit committe draft measur committe deliv opinion draft time limit chairman lai urgenc matter opinion deliv major laid articl treati case decis council requir adopt propos commiss vote repres member state committe weight manner set articl chairman vote commiss adopt measur appli immedi measur accord opinion committe commun commiss council forthwith event commiss defer applic measur decid month date commun council act qualifi major decis time limit laid point articl committe task committe examin matter rais chairman relat implement regul initi request member state articl cooper committe matter fall compet committe monetari financi balanc payment statist cmfb commiss request opinion committe accord articl decis eec commiss commun committe gross nation product set direct eec euratom inform implement regul perform duti articl date applic transmiss data esa appli time data establish accord annex transmit april data transmit commiss statist offic accord time limit laid annex accord paragraph transmiss base esa member state continu send commiss statist offic account tabl establish appli esa edit prejudic articl council regul eec euratom implement decis eec euratom system commun resourc commiss member state concern check regul appli submit outcom check committe provid articl regul articl transit provis budgetari resourc purpos derog articl articl european system integr econom account forc mean articl direct eec euratom legal act relat thereto regul eec euratom decis ec euratom ec esa edit decis ec euratom remain forc purpos member state report commiss excess deficit procedur laid regul ec european system integr econom account esa edit septemb report applic esa edit laid paragraph articl ensur adjust data receiv virtu articl basi esa account result differ concept definit nomenclatur esa edit esa implement principl establish accord procedur laid articl council direct eec euratom decemb latest articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel june council presid pinto oj opinion deliv publish offici journal oj eurostat european system integr econom account esa edit statist offic european commun luxembourg oj oj oj direct amend act access oj oj oj oj oj regul amend act access oj regul amend regul eec euratom oj annex european system account esa content page chapter gener featur esa framework analysi polici characterist esa concept esa sna esa esa esa system statist unit group institut unit sector local kind activ unit industri resid resid unit total economi rest world flow stock flow transact properti transact interact versu intra unit transact monetari versu monetari transact transact counterpart rearrang transact rerout partit recogn princip parti transact borderlin case asset volum asset liabil hold gain loss stock system account aggreg rule account terminolog side account doubl entri quadrupl entri valuat special valuat product valuat constant price chapter cont page time record consolid net consolid net account balanc item aggreg sequenc account good servic account rest world account balanc item aggreg input output framework chapter unit group unit limit nation economi institut unit institut sector financi corpor subsector public financi corpor subsector nation privat financi corpor subsector foreign control financi corpor financi corpor subsector central bank subsector monetari financi institut subsector financi intermediari insur corpor pension fund subsector financi auxiliari subsector insur corpor pension fund gener govern subsector central govern subsector state govern subsector local govern subsector social secur fund household subsector employ includ account worker subsector employe subsector recipi properti incom subsector recipi pension subsector recipi transfer incom subsector profit institut serv household rest world sector classif produc unit main standard legal form ownership chapter cont page local kind activ unit industri local kind activ unit industri classif industri unit homogen product homogen branch unit homogen product homogen branch classif homogen branch chapter transact product product output princip secondari ancillari activ output time record valuat output intermedi consumpt time record valuat intermedi consumpt final consumpt final consumpt expenditur actual final consumpt time record valuat final consumpt expenditur time record valuat actual final consumpt gross capit format gross fix capit format time record valuat gross fix capit format inventori time record valuat inventori acquisit dispos valuabl import export good servic import export good import export servic transact exist good chapter distribut transact compens employe wage salari wage salari cash wage salari kind employ social contribut employ actual social contribut employ imput social contribut chapter cont page tax product import tax product ad type tax vat tax duti import exclud vat tax product vat import tax tax product tax product import paid institut european union subsidi subsidi product import subsidi subsidi product subsidi product properti incom interest interest deposit loan account receiv payabl interest secur interest bill similar short term instrument interest bond debentur interest rate swap forward rate agreement interest financi leas interest time record distribut incom corpor dividend withdraw incom quasi corpor reinvest earn direct foreign invest properti incom attribut insur polici holder rent rent land rent soil asset current tax incom wealth tax incom current tax social contribut benefit social contribut actual social contribut imput social contribut social benefit social transfer kind social secur benefit cash privat fund social benefit chapter cont page unfund employe social benefit social assist benefit cash social transfer kind social benefit kind social secur benefit reimburs social secur benefit kind social assist benefit kind transfer individu market good servic current transfer net life insur premium life insur claim current transfer gener govern current intern cooper miscellan current transfer current transfer npish current transfer household fine penalti lotteri gambl payment compens gnp base fourth resourc adjust chang net equiti household pension fund reserv capit transfer capit tax invest grant capit transfer chapter financi transact classif financi transact monetari gold special draw right sdr monetari gold special draw right sdr currenc deposit currenc transfer deposit deposit secur share secur share exclud financi deriv short term secur share exclud financi deriv long term secur share exclud financi deriv financi deriv chapter cont page loan short term loan long term loan share equiti share equiti exclud mutual fund share quot share exclud mutual fund share unquot share exclud mutual fund share equiti mutual fund share insur technic reserv net equiti household life insur reserv pension fund reserv net equiti household life insur reserv net equiti household pension fund reserv prepay insur premium reserv outstand claim account receiv payabl trade credit advanc account receiv payabl exclud trade credit advanc memorandum item direct foreign invest account rule financi transact valuat time record compil financi transact balanc sheet annex link measur monei chapter flow consumpt fix capit acquisit dispos financi produc asset asset volum econom appear produc asset econom appear produc asset natur growth cultiv biolog resourc econom disappear produc asset catastroph loss uncompens seizur volum financi asset volum financi asset liabil chapter cont page classif structur sector classif structur classif asset liabil nomin hold gain loss neutral hold gain loss real hold gain loss hold gain type financi asset currenc deposit af loan af account receiv payabl af secur share af share equiti af insur technic reserv af financi asset foreign currenc chapter balanc sheet type asset financi produc asset financi produc asset financi asset liabil af valuat entri balanc sheet gener valuat principl financi asset produc asset fix asset tangibl fix asset intang fix asset inventori valuabl produc asset tangibl produc asset land subsoil asset natur asset intang produc asset financi asset liabil af monetari gold sdr af currenc deposit af secur share af loan af share equiti af chapter cont page insur technic reserv af account receiv payabl af memorandum item consum durabl direct foreign invest af financi balanc sheet annex definit asset categori annex map entri open balanc sheet close balanc sheet chapter sequenc account balanc item sequenc account current account product account distribut incom account ii primari distribut incom account ii gener incom account ii alloc primari incom account ii entrepreneuri incom account ii alloc primari incom account ii secondari distribut incom account ii redistribut incom kind account ii incom account ii dispos incom account ii adjust dispos incom account ii accumul account iii capit account iii chang net worth due save capit tranfer account iii acquisit financi asset account iii financi account iii asset account iii volum asset account iii revalu account iii neutral hold gain loss account iii real hold gain loss account iii balanc sheet iv open balanc sheet iv balanc sheet iv close balanc sheet iv chapter cont page rest world account current account extern account good servic extern account primari incom current transfer ii extern accumul account iii capit account iii financi account iii asset account iii balanc sheet iv good servic account integr econom account aggreg gross domest product market price gdp oper surplu total economi mix incom total economi entrepreneuri incom total economi nation incom market price nation dispos incom save current extern balanc net lend borrow total economi net worth total economi matrix present matrix present esa account properti account matric adapt reduc format matrix specif type analysi chapter input output framework suppli tabl tabl link suppli tabl sector account symmetr input output tabl chapter price volum measur scope price volum indic account system integr system price volum indic price volum indic aggreg gener principl measur price volum indic definit price volum market product differ qualiti differ price chapter cont page principl market servic principl ad gdp problem applic principl gener applic applic specif flow flow good market servic flow market servic tax subsidi product import consumpt fix capit compens employe stock produc fix asset inventori measur real incom total economi choic index number formula base year interspaci price volum indic chapter popul labour input total popul econom activ popul employ employe emploi person employ resid unemploy job job resid total hour work full time equival employe labour input constant compens chapter quarterli econom account chapter region account region territori unit resid method region aggreg industri household account page annex financi intermedi servic indirectli measur fisim made esa chapter fisim alloc ii leas hire purchas durabl good definit leas oper leas financi leas hire purchas treatment account oper leas financi leas hire purchas iii insur introduct definit social insur social secur scheme govern privat fund social insur scheme unfund social insur scheme oper employ insur life insur life insur reinsur insur auxiliari treatment account social insur social secur scheme govern privat fund social insur scheme unfund social insur scheme oper employ insur life insur life insur reinsur insur auxiliari insur numer iv classif account classif classif institut sector page classif transact flow classif balanc item classif asset regroup code industri product invest fix capit format pi classif individu consumpt purpos coicop classif function govern cofog account tabl sector sector type produc princip activ function classifi sector sector classif produc unit main standard legal form ownership distinct market produc produc final market produc institut unit institut unit local kau output distinct market final market distinct market final market local kau output treatment transport export good treatment transport import good classif financi transact synopt present account balanc item main aggreg account product account account ii gener incom account account ii alloc primari incom account account ii entrepreneuri incom ii alloc primari incom account ii secondari distribut incom account account ii redistribut incom kind account account ii dispos incom account account ii adjust dispos incom account account iii chang net worth due save capit transfer account account iii acquisit financi asset account account iii financi account account iii volum asset account account iii revalu account account iv balanc sheet full sequenc account rest world extern transact account account good servic account integr econom account matrix present full sequenc account balanc item total economi schemat present social account matrix detail social account matrix detail submatrix net ad basic price page simplifi suppli tabl simplifi tabl simplifi combin suppli tabl simplifi symmetr input output tabl product product suppli tabl basic price includ transform purchas price tabl purchas price simpl trade transport margin tabl simpl tax subsidi product tabl tabl import tabl basic price domest output tabl link suppli tabl sector account symmetr input output tabl basic price product product symmetr input output tabl domest output product product effect alloc fisim institut sector includ market produc effect alloc fisim nomin sector iii social secur scheme govern iii privat fund social insur scheme iii unfund scheme oper employ iii life insur iii life insur iv account good servic account iv full sequenc account total economi iv full sequenc account financi corpor iv full sequenc account financi corpor iv full sequenc account gener govern iv full sequenc account household iv full sequenc account profit institut serv household chapter gener featur european system nation region account esa simpli esa internation compat account framework systemat detail descript total economi region countri group countri compon relat total economi esa replac european system integr econom account publish esa slightli modifi edit appear esa fulli consist revis world wide guidelin nation account system nation account sna simpli sna guidelin produc joint respons unit nation imf commiss european commun oecd world bank esa focus circumst data european union sna esa harmon concept classif social econom statist case point statist employ statist manufactur statist extern trade esa serv central framework refer social econom statist european union member state esa framework consist main set tabl sector account input output framework account industri sector account provid institut sector systemat descript stage econom process product gener incom distribut incom redistribut incom incom financi financi accumul sector account includ balanc sheet describ stock asset liabil net worth begin end account period input output framework account industri describ detail product process cost structur incom gener employ flow good servic output import export final consumpt intermedi consumpt capit format product group esa encompass concept popul employ concept relev sector account input output framework esa restrict annual nation account appli quarterli account region account esa framework analysi polici esa framework analys evalu structur total economi case point ad employ industri ad employ region incom distribut sector import export product group final consumpt expenditur product group fix capit format fix capit stock industri composit stock flow financi asset type asset sector specif part aspect total economi case point bank financ nation economi role govern economi specif region comparison nation develop total economi time case point analysi gdp growth rate analysi inflat analysi season pattern household expenditur basi quarterli account analysi chang import type financi instrument time increas import option comparison industri structur nation economi long term period year total economi relat total economi case point comparison role govern member state european union analysi interdepend economi european union analysi composit destin export european union comparison gdp growth rate dispos incom capita european union unit state japan european union member state figur framework plai major role formul monitor social econom polici import specif monitor guid european monetari polici criteria converg european monetari union defin term nation account figur govern deficit govern debt gdp grant monetari support region european union expenditur structur fund european union partli base region nation account figur determin resourc european union depend nation account figur wai total resourc european union determin percentag member state gross nation product gnp resourc european union vat resourc contribut member state resourc larg affect nation account figur calcul averag vat rate rel size contribut member state fourth resourc european union base gross nation product characterist esa concept order establish good balanc data data possibl concept esa import characterist internation compat harmon social econom statist consist oper administr concept establish fix long period focus describ econom process monetari readili observ term flexibl multi purpos concept internation compat european union member state esa standard submit nation account data intern organ nation public strict adher esa obligatori concept esa respect consist world wide guidelin nation account sna intern compat concept crucial compar statist countri concept harmon social econom statist esa emploi concept classif nace rev social econom statist european union member state statist manufactur statist extern trade statist employ conceptu differ minimum european union concept classif harmon unit nation sna concept esa harmon major intern guidelin econom statist imf balanc payment manual bpm imf govern financ statist gf oecd revenu statist ilo resolut concept employ hour work labour cost harmon social econom statist greatli aid linkag comparison figur consequ nation account figur compil inform contain specif statist relat gener statist nation economi nation account figur gnp ad industri sector ident account framework enforc consist concept describ part econom process product incom distribut incom accumul result intern consist statist part account framework usefulli relat ratio calcul product figur ad hour work figur requir consist concept ad hour work nation dispos incom capita ratio requir consist concept nation dispos incom popul fix capit format percentag fix capit stock ratio requir consist definit flow stock govern deficit debt percentag gross domest product figur requir consist concept govern deficit govern debt gross domest product intern consist concept estim deriv residu save estim differ dispos incom final consumpt expenditur concept esa oper concept design measur mind oper charact concept reveal wai activ item signific size pertain account product good household weav cloth product potteri record product type product deem insignific european union countri case point small inexpens tool applianc record fix capit format purchas expenditur durabl exce ecu price item bought quantiti total amount bought expenditur exce threshold item record intermedi consumpt concept accompani clear indic estim defin capit consumpt refer made linear depreci estim fix capit stock perpetu inventori method recommend case point valuat account product principl basic price basic price approxim ad cost involv simplifi convent adopt convent collect servic provid govern final consumpt expenditur concept harmon social econom statist input compil nation account time concept easi put oper diverg respect emploi administr data sourc case point busi account data type tax vat person incom tax import levi social secur data data supervisori board bank insur administr data serv input compil nation account gener transform order compli esa concept esa differ respect administr counterpart administr concept differ countri consequ intern compat attain administr concept administr concept chang time consequ compar time attain administr concept concept underli administr data sourc consist link compar data crucial compil nation account figur consist set concept administr concept gener optim econom analysi evalu econom polici administr data sourc meet data nation account statist concept classif origin devis statist purpos adopt administr purpos classif govern expenditur type administr data sourc explicitli account separ data statist appli intrastat system provid inform deliveri good european union member state main concept esa establish fix long period approv intern standard decad success intern guidelin nation account basic concept chang conceptu continu reduc recalcul time seri learn concept limit vulner concept nation intern polit pressur reason nation account figur serv object data base econom polici analysi decad esa concept focus describ econom process monetari readili observ term part stock flow readili observ monetari term clear monetari counterpart account principl appli strictli account requir consist data consist requir collect servic produc govern record output payment compens employe purchas kind good servic govern readili observ monetari term purpos econom analysi polici describ collect servic govern relat rest nation economi increas us nation account scope concept esa illustr import borderlin issu fall product boundari esa paragraph product indiviu collect servic govern account product hous servic owner occupi product good final consumpt agricultur product account construct includ household product servic paid domest staff breed fish fish farm product forbidden law prostitut product drug product revenu declar full fiscal author clandestin product textil fall product boundari domest person servic produc consum household clean prepar meal care sick elderli peopl volunt servic lead product good caretak clean payment natur breed fish open sea gener esa record output result product product boundari specif except rule output ancillari activ record input consum ancillari activ materi labour consumpt fix capit treat input princip secondari activ support output produc intermedi consumpt local kind activ unit kau paragraph record output produc local kau belong institut unit record output account logic esa impli activ regard product output record concomit incom employ final consumpt record account product hous servic owner occupi record product incom final consumpt expenditur gener owner occupi revers hold activ record product domest servic produc consum household gener incom final consumpt expenditur esa concept employ involv esa specif convent valuat govern output valuat output insur servic financi intermedi servic indirectli measur record collect servic provid govern final consumpt expenditur intermedi consumpt record financi intermedi servic indirectli measur intermedi consumpt nomin sector nomin industri concept esa multi purpos great rang esa concept accept supplement paragraph detail conceptu framework esa offer opportun flexibl concept explicitli present esa easili deriv ad factor cost deriv subtract net tax product ad basic price case point creation sector rearrang subsector defin esa flexibl introduc addit criteria conflict logic system criteria scale employ produc unit size incom household employ subclassif level educ ag sex introduc flexibl incorpor social account matrix sam sam matrix present elabor linkag suppli tabl sector account paragraph sam commonli addit inform level composit employ subdivis compens employe type person emploi subdivis appli labour industri shown tabl suppli labour socio econom subgroup shown alloc primari incom account subsector sector household suppli categori labour shown systemat specif data solut draw separ satellit account case point data analysi role tourism nation economi analysi cost financ health care analysi import research amp develop human capit nation economi analysi incom expenditur household basi micro orient concept incom expenditur analysi interact environ economi analysi product household analysi welfar analysi differ nation account busi account figur influenc stock exchang market estim tax revenu satellit account serv data show detail leav superflu detail enlarg scope account framework ad monetari inform pollut environment asset chang basic concept enlarg concept capit format amount expenditur research amp develop expenditur educ import featur satellit account principl basic concept classif standard framework retain specif purpos satellit account requir modif basic concept introduc instanc satellit account tabl show link major aggreg satellit account standard framework standard framework retain role framework refer time justic specif standard framework pai attent stock flow readili observ monetari term clear monetari counterpart natur analysi stock flow serv compil statist monetari term product household easili term hour alloc altern educ term type educ number pupil averag number year educ obtain diploma effect pollut term number live speci health tree forest volum refus amount carbon monoxid radiat satellit account offer possibl link statist monetari unit standard nation account framework linkag monetari statist classif emploi standard framework classif type household classif industri consist extend framework drawn framework serv data base analysi evalu kind interact variabl standard framework extend part standard framework major aggreg describ welfar extend account drawn includ imput monetari valu domest person servic produc consum household leisur time amen disadvantag urban life inequ distribut incom person reclassifi final expenditur regrett necess defenc intermedi consumpt contribut welfar similarli damag due flood natur disast classifi intermedi consumpt reduct absolut welfar construct rough imperfect indic welfar welfar dimens express monetari term solut measur welfar dimens separ indic unit measur indic infant mortal life expect adult literaci nation incom capita indic incorpor satellit account order attain consist internation compat framework administr concept emploi esa kind nation purpos obtain figur base administr concept estim tax revenu statist taxabl incom requir statist provid make modif nation account statist similar approach concept nation econom polici concept inflat increas pension unemploy benefit compens employe civil servant concept tax social contribut govern collect sector discuss optim size collect sector concept strateg sector industri nation econom polici econom polici eu concept busi invest nation econom polici satellit account simpl supplementari tabl meet specif nation data esa sna esa esa fulli consist revis system nation account sna guidelin nation account countri world differ esa sna differ present esa separ chapter transact product distribut transact financi transact contrast sna transact explain chapter arrang account chapter product account primari distribut incom account capit account rest world account esa describ concept provid definit list includ exclud sna describ concept gener term endeavour explain rational convent adopt esa chapter region account quarterli account sna chapter satellit account esa concept instanc specif precis sna sna precis definit distinct market final market institut unit local kau output impli respect valuat output classif sector defin suffici precis esa introduc extra clarif ad specif instanc criterion sale market produc cover product cost tabl esa specifi concret record threshold record small tool applianc devic intermedi consumpt esa assum type household product good weav cloth make furnitur signific european union member state record esa make explicit refer specif institut arrang european union intrastat system record intra european union flow good contribut member state european union esa european union specif classif cpa product nace rev industri specif harmon classif esa addit classif extern transact divid resid european union resid european union esa specif sna esa primarili appli european union member state data european union esa specif esa esa esa differ scope concept esa differ correspond differ sna sna major differ scope inclus balanc sheet inclus asset account introduct concept volum nomin hold gain real hold gain introduct subsector household introduct concept final consumpt actual final consumpt introduct price adjust incom concept real nation dispos incom inclus concept purchas power pariti major differ concept literari artist work write book compos music regard product payment literari artist work payment servic properti incom valuat output insur servic chang respect revenu invest technic reserv account valu output life insur detail treatment trade transport margin introduct chain link calcul constant price concept financi leas introduc sna esa contain concept oper leas expenditur miner explor comput softwar record capit format intermedi consumpt capit consumpt record infrastructur work govern road dike identif financi instrument repurchas agreement deriv financi instrument option differ result sna introduct suppli tabl includ sna introduct registr threshold refer specif institut arrang european union paragraph clear choic favour valu output basic price esa sna sna accept valuat produc price introduct concept econom activ popul unemploy concept absent sna esa system main featur system statist unit group flow stock system account aggreg input output framework statist unit group characterist featur system type unit wai subdivid economi serv separ analyt purpos order describ incom expenditur financi flow balanc sheet system group institut unit sector basi princip function behaviour object order describ process product input output analysi system group local kind activ unit local kau industri basi type activ activ character input product product process output product institut unit sector institut unit econom entiti capabl own good asset incur liabil engag econom activ transact unit purpos system institut unit group mutual exclus institut sector compos type unit financi corpor financi corpor gener govern household profit institut serv household sector make total economi sector divid subsector system make provis complet set flow account balanc sheet compil sector subsector desir total economi local kind activ unit industri institut unit capac produc carri activ emphas relationship technico econom kind partit regard type activ local kind activ unit intend meet requir oper approach local kau group part institut unit capac produc locat singl close locat site contribut perform activ class level digit nace rev principl local kind activ unit regist secondari activ account document describ activ local kind activ unit includ secondari activ group local kau engag similar kind activ constitut industri hierarch relationship institut unit local kau institut unit entir local kau local kau belong institut unit refin analysi product process made analyt unit product unit observ case local kau produc type product unit homogen product defin cover secondari activ group unit constitut homogen branch resid resid unit total economi rest world total economi defin term resid unit unit resid unit countri centr econom interest econom territori countri engag extend period year econom activ territori institut sector refer group resid institut unit resid unit engag transact resid unit unit resid economi transact extern transact economi group rest world account system account structur rest world plai role similar institut sector resid unit includ engag transact resid institut unit code classif concern specif item rest world includ end classif sector notion resid unit treat system institut unit defin part resid unit centr econom interest case engag econom transact year carri construct activ period year output constitut gross fix capit format econom territori countri resid unit capac owner land build econom territori countri respect transact affect land build flow stock system record basic kind inform flow stock flow refer action effect event place period time stock refer posit point time flow flow reflect creation transform exchang transfer extinct econom involv institut unit asset liabil econom flow kind transact asset transact account tabl flow volum asset account revalu account asset account elementari transact flow innumer system group small number type natur transact transact econom flow interact institut unit mutual agreement action institut unit treat transact unit oper capac conveni divid transact main group transact product describ origin domest output import intermedi consumpt final consumpt capit format export product distribut transact describ ad gener product distribut labour capit govern redistribut incom wealth tax incom wealth transfer financi transact describ net acquisit financi asset net incurr liabil type financi instrument transact occur counterpart financi transact occur transact involv financi instrument transact includ group consumpt fix capit acquisit dispos produc financi asset properti transact interact versu intra unit transact transact interact institut unit system record action institut unit transact purpos record intra unit transact give analyt pictur output final cost consumpt fix capit record cost system import intra unit transact intra unit transact transact product typic record institut unit oper produc final consum choos consum output produc case household gener govern produc output final institut unit record produc output intermedi consumpt institut unit record product intermedi consumpt place local kind activ unit institut unit output produc intermedi consumpt local kind activ unit record monetari versu monetari transact transact record system monetari transact unit involv make receiv payment incur liabil receiv asset denomin unit currenc transact involv exchang cash asset liabil denomin unit currenc monetari transact intra unit transact monetari transact monetari transact involv institut unit occur transact product barter product distribut transact remuner kind transfer kind transact barter produc financi asset system record transact monetari term valu record monetari transact measur indirectli estim transact counterpart transact involv unit transact exchang institut unit provis good servic asset return counterpart monei typic payment cash kind institut unit counterpart transact occur transact group transact occur distribut transact form tax social assist benefit gift rearrang transact system treatment transact straightforward transact record institut unit involv transact rearrang order bring underli econom relationship transact rearrang wai rerout partit recogn princip parti transact rerout transact appear unit involv take place directli unit record take place indirectli unit singl transact record transact case transact rerout rerout employ social contribut paid directli employ social insur fund system record payment transact employ pai employ social contribut employe employe pai contribut social insur fund rerout purpos rerout employ social contribut bring econom substanc transact case mean show employ social contribut contribut paid benefit employe type rerout transact record take place institut unit parti involv transact take place treatment properti incom earn insur fund retain insur enterpris system record properti incom paid insur enterpris polici holder pai amount back insur enterpris premium supplement partit transact appear parti involv singl transact record differ classifi transact transact partit partit impli involv addit unit transact payment life insur premium typic partit transact polici holder insur regard payment transact system divid transact payment return life insur servic provid net life insur premium record trade margin import case partit recogn princip parti transact unit carri transact behalf unit transact record exclus account princip rule principl instanc alloc tax subsidi ultim payer ultim beneficiari adopt assumpt borderlin case definit transact stipul interact institut unit mutual agreement transact undertaken mutual agreement prior knowledg consent institut unit impli unit necessarili enter transact voluntarili transact impos law appli distribut transact payment tax fine penalti uncompens seizur asset regard transact impos law illeg econom action transact unit involv enter action voluntarili purchas sale barter illeg drug stolen properti transact theft asset asset record result transact volum asset liabil hold gain loss volum asset liabil roughli divid main categori normal appear disappear asset transact asset liabil due except unanticip event classif structur exampl categori discoveri deplet subsoil asset natur growth cultiv biolog resourc categori compris loss asset due natur disast war sever act crime unilater cancel debt uncompens seizur asset belong categori categori consist consequ reclassif restructur institut unit asset liabil hold gain loss hold gain loss result price asset occur kind financi financi asset liabil hold gain loss accru owner asset liabil pure result hold asset liabil time transform hold gain loss measur basi current market price call nomin hold gain loss decompos neutral hold gain loss reflect gener price level real hold gain loss reflect rel price asset stock stock hold asset liabil point time stock record begin end account period account show stock call balanc sheet stock record popul employ stock record valu account period stock record asset system boundari financi asset liabil financi asset produc produc coverag limit asset econom activ subject ownership right stock record asset human capit natur resourc own boundari system exhaust respect flow stock impli stock fulli explain record flow system account aggreg rule account account mean record aspect econom life resourc asset liabil account period stock asset liabil exist begin end period terminolog side account system emploi term resourc side current account transact add amount econom unit sector left side account relat transact reduc amount econom unit sector term side accumul account call liabil net worth left side call asset balanc sheet present liabil net worth differ asset liabil side asset left comparison success balanc sheet show liabil net worth asset doubl entri quadrupl entri unit sector nation account base principl doubl entri transact record resourc chang liabil chang asset total transact record resourc liabil total transact record asset equal permit check consist account practic nation account unit sector base principl quadrupl entri transact involv institut unit transact type record transactor involv social benefit cash paid govern unit household record account govern transfer neg acquisit asset currenc deposit account household sector record resourc transfer acquisit asset currenc deposit hand transact singl unit consumpt output unit produc requir entri valu estim valuat except variabl popul labour system show flow stock monetari term system attempt determin util flow stock flow stock measur exchang flow stock fact exchang cash market price esa basic refer valuat case monetari transact cash hold liabil valu requir directli case prefer method valuat refer market price analog good servic asset method barter servic owner occupi dwell market price analog product instanc case market servic produc govern valuat made product cost method feasibl flow stock valu discount present expect futur return due great uncertainti involv method recommend resort stock valu current price time balanc sheet relat time product acquisit good asset form stock stock estim written current acquisit valu product cost special valuat product transport cost trade margin tax subsidi product produc user product perceiv differ order close view transactor system record purchas price includ transport cost trade margin tax subsidi product output record basic price exclud element import export product record border valu total import export valu export custom frontier free board fob foreign transport insur servic import export frontier includ good record servic obtain fob valu detail product breakdown tabl detail foreign trade show import valu import custom frontier cif transport insur servic import frontier includ import good servic concern domest servic global fob cif adjust made present valuat constant price valuat constant price mean valu flow stock account period price previou period purpos valuat constant price decompos time valu flow stock price volum flow stock constant price volum term flow stock incom price quantiti dimens purchas power variabl obtain deflat current valu suitabl price index price index final nation exclud inventori deflat flow stock real term real dispos incom time record system record flow accrual basi econom creat transform extinguish claim oblig aris transform cancel output record produc paid purchas sale asset record asset hand payment made interest record account period accru paid period record accrual basi appli flow monetari monetari intra unit unit case show flexibl time record appli tax flow gener govern record cash basi govern account difficult carri exact transform flow cash basi accrual basi case approxim flow record point time institut unit involv account question principl simpl implement institut unit appli account rule differ actual record occur practic reason delai commun transact record time transactor involv discrep elimin adjust consolid net consolid consolid refer elimin resourc transact occur unit group elimin reciproc financi asset liabil subsector sector flow stock constitu unit consolid constitu unit matter principl consolid account built complementari present analys kind analysi inform transact sector sector extern financi posit signific gross figur account tabl show creditor debitor relationship provid detail pictur financ economi consid understand channel financ surplus move final lender final borrow net individu unit sector kind transact resourc pai receiv interest kind financi instrument asset liabil system recommend gross record degre net inher classif fact net implicit transact categori outstand inventori underlin analyt signific aspect capit format track daili addit withdraw similarli except financi account asset account record increas asset liabil net basi bring final consequ type flow end account period account balanc item aggreg unit institut unit local kind activ unit group unit institut sector extens rest world industri account record transact flow connect specif aspect econom life instanc product set transact balanc total amount record receiv payabl differ balanc item introduc balanc item introduc total asset total liabil institut unit sector balanc item meaning measur econom perform sum economi constitut signific aggreg sequenc account system built sequenc inter connect account full sequenc account institut unit sector compos current account accumul account balanc sheet current account deal product gener distribut redistribut incom incom form final consumpt accumul account cover asset liabil net worth differ institut unit group unit asset liabil balanc sheet present stock asset liabil net worth envisag complet set account includ balanc sheet compil local kau gener entiti capabl own good asset capabl receiv disburs incom sequenc account local kind activ unit industri shorten current account product account gener incom account balanc item oper surplu good servic account good servic account show economi group product total resourc output import good servic intermedi consumpt final consumpt inventori gross fix capit format acquisit dispos valuabl export rest world account rest world account cover transact resid resid institut unit relat stock asset liabil relev rest world plai role account structur similar institut sector rest world account establish point view rest world resourc rest world total economi vice versa balanc item posit mean surplu rest world deficit total economi vice versa balanc item neg balanc item balanc item account construct obtain subtract total entri side account total side measur independ entri deriv entri reflect applic gener account rule specif entri side account balanc item devic introduc ensur account balanc encapsul great deal inform includ import entri account exampl balanc item ad oper surplu dispos incom save net lend net borrow aggreg aggreg composit valu measur result activ total economi consid point view output ad dispos incom final consumpt save capit format calcul aggreg sole main purpos system recogn import summari indic kei magnitud purpos macro econom analysi comparison time space type aggreg distinguish aggreg refer directli transact system output good servic actual final consumpt gross fix capit format compens employe aggreg repres balanc item account gross domest product market price gdp oper surplu total economi nation incom nation dispos incom save current extern balanc net worth total economi nation wealth dimens ad us number nation account figur calcul figur head broad aggreg gdp nation incom household final consumpt denomin commonli total resid popul subsector account part account household sector data number household number person belong subsector input output framework input output framework consist suppli tabl industri tabl link suppli tabl sector account symmetr input output tabl homogen branch product suppli tabl matric row product column industri show output industri broken type product domest import suppli good servic alloc intermedi final includ export tabl show industri structur product cost incom gener suppli tabl coordin framework tabl industri product includ data labour input gross fix capit format stock fix asset detail price indic describ detail cost structur incom gener employ labour product capit intens link suppli tabl sector account cross classifi output intermedi consumpt compon ad sector industri chapter unit group unit economi countri outcom activ larg number unit carri numer transact kind purpos product financ insur redistribut consumpt unit group unit nation account defin refer kind econom analysi intend term type unit emploi statist inquiri unit enterpris hold compani kind activ unit local unit govern depart profit institut household satisfactori purpos nation account gener base tradit criteria legal administr account natur statistician account definit unit analysi esa order ensur survei actual data collect element inform need compil data base unit analysi esa gradual introduc featur system type unit wai subdivid economi analys process product essenti select unit bring relationship technico econom natur analys flow affect incom capit financi transact balanc sheet essenti select unit make studi behaviour relationship econom agent object institut unit analysi econom behaviour local kind activ unit unit homogen product analysi technico econom relationship defin chapter practic type unit form combin subdivid basic unit statist inquiri receiv directli statist inquiri give precis definit type unit esa defin limit nation economi limit nation economi unit institut local kind activ homogen product constitut economi countri transact record esa centr econom interest econom territori countri unit resid unit nation countri legal entiti present econom territori countri time carri transact defin limit nation economi term resid unit defin mean term econom territori centr econom interest term econom territori mean geograph territori administ govern person good servic capit move freeli free zone includ bond warehous factori custom control nation air space territori water continent shelf ly intern water countri enjoi exclus right territori enclav geograph territori situat rest world intern treati agreement state gener govern agenc countri embassi consul militari base scientif base deposit oil natur ga intern water continent shelf countri work unit resid territori defin preced subparagraph econom territori includ extraterritori enclav part countri geograph territori gener govern agenc countri institut european union intern organ intern treati agreement state term centr econom interest fact exist locat econom territori unit engag intend continu engag econom activ transact signific scale indefinit finit long period time year unit carri transact econom territori countri deem centr econom interest ownership land build econom territori deem suffici owner centr econom interest basi definit unit deem resid countri divid unit princip engag product financ insur redistribut respect transact relat ownership land build unit princip engag consumpt respect transact relat ownership land build unit capac owner land build except owner extraterritori enclav part econom territori countri state sui generi paragraph case unit princip engag product financ insur redistribut respect transact relat ownership land build case distinguish activ conduct exclus econom territori countri unit carri activ resid unit countri activ conduct year econom territori countri part unit centr econom interest econom territori countri deem resid unit institut resid unit paragraph activ conduct year rest world exclud treat separ notion resid unit paragraph respect activ conduct countri year unit resid countri case unit princip engag consumpt capac owner land build household centr econom interest countri deem resid unit abroad short period year includ border worker peopl cross frontier daili work neighbour countri season worker peopl leav countri month year work countri sector addit manpow need period tourist patient student visit offici businessmen salesmen artist crew member travel abroad local recruit staff work extraterritori enclav foreign govern staff institut european union civilian militari intern organ headquart extraterritori enclav offici civilian militari repres govern countri includ household establish territori enclav unit capac owner land build form part econom territori deem resid unit notion resid unit paragraph countri land build question locat institut unit definit institut unit elementari econom decis make centr character uniform behaviour decis make autonomi exercis princip function resid unit regard constitut institut unit decis make autonomi respect princip function complet set account meaning econom legal viewpoint compil complet set account requir order autonomi decis respect princip function unit entitl good asset exchang ownership good asset transact institut unit econom decis engag econom activ held directli respons account law incur liabilit behalf oblig commit enter contract order complet set account unit account record cover econom financi transact carri account period balanc sheet asset liabil principl appli entiti possess characterist institut unit household enjoi autonomi decis respect princip function institut unit complet set account entiti complet set account meaning compil complet set account requir combin institut unit account partial account integr entiti keep complet set account autonomi decis exercis princip function combin unit control entiti satisfi definit institut unit treat publish account entiti form part group unit engag product keep complet set account deem institut unit partial surrend autonomi decis central bodi hold corpor respons gener direct group hold corpor deem institut unit distinct unit control applic quasi corpor complet set account independ legal statu econom financi behaviour owner similar corpor deem autonomi decis consid distinct institut unit hold corpor institut unit main function control direct group subsidiari notion resid unit defin part resid unit centr econom interest case engag econom transact year carri construct activ period year output constitut gross fix capit format econom territori countri resid unit capac owner land build econom territori countri respect transact affect land build notion resid unit partial account enjoi autonomi decis treat institut unit conclus deem institut unit unit complet set account autonomi decis privat public corpor cooper partnership recogn independ legal entiti public produc virtu special legisl recogn independ legal entiti profit institut recogn independ legal entiti agenc gener govern unit complet set account deem autonomi decis quasi corpor paragraph unit necessarili complet set account convent deem autonomi decis household notion resid unit paragraph institut sector aggreg mean imposs individu institut unit separ combin group call institut sector simpli sector divid subsector gt tabl gt sector subsector group institut unit similar type econom behaviour institut unit group sector basi type produc depend princip activ function consid indic econom behaviour sector divid subsector criteria relev sector permit precis descript econom behaviour unit account sector subsector record activ princip secondari institut unit cover institut unit belong sector subsector princip function institut unit produc good servic decid sector alloc distinguish type produc belong type produc distinguish esa privat public market produc paragraph tabl chapter privat produc final paragraph tabl chapter privat public market produc paragraph tabl chapter institut unit market produc classifi sector financi corpor financi corpor household institut unit privat produc final classifi household sector unincorpor enterpris own household paragraph institut unit market produc classifi sector gener govern profit institut serv household tabl show type produc princip activ function characterist sector gt tabl gt rest world group institut unit paragraph character similar object type behaviour group resid institut unit carri transact resid institut unit financi corpor definit sector financi corpor consist institut unit distribut financi transact distinct owner market produc paragraph princip activ product good financi servic sector financi corpor includ financi quasi corpor term financi corpor denot bodi recogn independ legal entiti market produc princip activ product good financi servic institut unit cover privat public corpor market produc princip engag product good financi servic cooper partnership recogn independ legal entiti market produc princip engag product good financi servic public produc virtu special legisl recogn independ legal entiti market produc princip engag product good financi servic profit institut associ serv financi corpor recogn independ legal entiti market produc princip engag product good financi servic hold corpor control paragraph group corpor market produc preponder type activ group corpor measur basi ad product good financi servic privat public quasi corpor market produc princip engag product good financi servic term financi quasi corpor denot bodi independ legal statu market produc princip engag product good financi servic meet condit qualifi quasi corpor paragraph quasi corpor complet set account oper corpor de facto relationship owner corpor sharehold financi quasi corpor own household govern unit profit institut group financi corpor financi corpor sector exist complet set account includ balanc sheet suffici condit market produc treat quasi corpor partnership public produc includ sole proprietorship complet set account gener distinct institut unit enjoi autonomi decis manag control household profit institut govern sector financi corpor includ notion resid unit paragraph convent treat quasi corpor control corpor defin abil determin gener corpor polici choos director singl institut unit corpor household govern unit secur control corpor own half vote share control half sharehold vote power addit govern secur control corpor result special legisl decre regul empow govern determin corpor polici appoint director order control half sharehold vote power institut unit vote share corpor subsidiari corpor corpor own major vote share corpor subsidiari corpor corpor control half sharehold vote power corpor corpor sharehold appoint remov major director sector financi corpor divid subsector public financi corpor nation privat financi corpor foreign control financi corpor subsector public financi corpor definit sector public financi corpor consist financi corpor quasi corpor subject control paragraph govern unit public quasi corpor quasi corpor own directli govern unit subsector nation privat financi corpor definit subsector nation privat financi corpor consist financi corpor quasi corpor control govern resid institut unit subsector includ profit institut includ financi corpor sector paragraph subsector includ corpor quasi corpor direct foreign invest enterpris paragraph classifi subsector foreign control financi corpor subsector foreign control financi corpor definit subsector foreign control financi corpor consist financi corpor quasi corpor control paragraph resid institut unit subsector includ subsidiari resid corpor corpor control resid institut unit corpor corpor control foreign govern includ corpor control group resid unit act concert branch unincorpor agenc resid corpor unincorpor produc notion resid unit treat financi quasi corpor paragraph financi corpor definit sector financi corpor consist corpor quasi corpor princip engag financi intermedi financi intermediari auxiliari financi activ financi auxiliari financi intermedi activ institut unit acquir financi asset time incur liabilit paragraph account paragraph engag financi transact market paragraph asset liabil financi intermediari characterist involv fund transform repackag respect matur scale risk financi intermedi process auxiliari financi activ activ close relat financi intermedi financi intermedi paragraph financi intermedi process fund channel parti surplu side lack fund financi intermediari simpli act agent institut unit place risk acquir financi asset incur liabil account financi intermedi process categori liabil involv except categori account payabl af financi asset involv financi intermedi process classifi categori except categori insur technic reserv af includ categori account receiv factor addit financi intermediari invest fund financi asset includ real estat order consid financi intermediari corpor addit incur liabil market transform fund real estat corpor nace rev divis exclud primari function insur corpor pension fund consist pool risk main liabil institut insur technic reserv af counterpart reserv invest insur corpor pension fund act financi intermediari mutual fund primarili incur liabil issu share af transform fund acquir financi asset real estat mutual fund classifi financi intermediari corpor chang asset liabil share reflect fund paragraph amount fund equal mutual fund share chang fund asset liabil reflect market share mutual fund invest sole real estat regard financi intermediari financi intermedi gener limit financi transact market word acquir asset incur liabil gener public larg group thereof activ limit small group person famili gener financi intermedi take place financi intermedi includ institut unit provid treasuri servic compani group institut unit alloc sector predomin function compani group econom territori case institut unit provid treasuri servic subject financi supervis classifi financi corpor sector convent except gener limit financi intermedi financi transact market exist exampl municip credit save bank reli heavili municip involv financi leas corpor depend parent group compani acquir fund invest fund lend accept save independ municip involv parent group classifi financi intermediari auxiliari financi activ compris auxiliari activ realiz transact financi asset liabil transform repackag fund financi auxiliari set risk acquir financi asset incur liabil facilit financi intermedi institut unit includ sector financi corpor privat public corpor princip engag financi intermedi auxiliari financi activ cooper partnership recogn independ legal entiti princip engag financi intermedi auxiliari financi activ public produc virtu special legisl recogn independ legal entiti princip engag financi intermedi auxiliari financi activ profit institut recogn independ legal entiti princip engag financi intermedi auxiliari financi activ serv financi corpor hold corpor paragraph group subsidiari econom territori princip engag financi intermedi auxiliari financi activ unincorpor mutual fund compris invest portfolio own group particip manag undertaken gener financi corpor fund institut unit convent separ manag financi corpor financi quasi corpor unincorpor unit princip engag financi intermedi subject regul supervis case classifi monetari financi institut subsector insur corpor pension fund subsector deem enjoi autonomi decis autonom manag independ owner econom financi behaviour similar financi corpor treat separ institut unit exampl branch resid financi corpor unincorpor unit princip engag financi intermedi subject regul supervis consid financi quasi corpor meet condit qualifi quasi corpor paragraph unincorpor unit princip engag auxiliari financi activ consid financi quasi corpor meet condit qualifi quasi corpor paragraph financi corpor sector subdivid subsector central bank monetari financi institut financi intermediari insur corpor pension fund financi auxiliari insur corpor pension fund monetari financi institut subsector regard equival depositori corpor subsector defin sna definit monetari financi institut subsector paragraph intend cover financi intermediari effect monetari polici central bank transmit entiti economi depositori corpor subsector defin sna refer measur broad monei combin subsector coincid monetari financi institut statist purpos defin emi paragraph except subsector subsector subdivid public financi corpor nation privat financi corpor foreign control financi corpor criteria subdivis financi corpor paragraph hold corpor control direct group subsidiari princip engag financi intermedi auxiliari financi activ classifi subsector financi intermediari insur corpor pension fund hold corpor financi corpor alloc subsector main type financi activ profit institut recogn independ legal entiti serv financi corpor engag financi intermedi auxiliari financi activ classifi subsector financi auxiliari subsector central bank definit subsector central bank consist financi corpor quasi corpor princip function issu currenc maintain intern extern currenc hold part intern reserv countri financi intermediari classifi subsector nation central bank case part european system central bank central monetari agenc essenti public origin agenc manag foreign exchang issu currenc complet set account enjoi autonomi decis relat central govern activ perform central govern central bank case separ institut unit exist subsector includ agenc bodi central bank regul supervis financi corpor financi market classifi subsector paragraph subsector monetari financi institut definit subsector monetari financi institut consist financi corpor quasi corpor classifi central bank subsector princip engag financi intermedi busi receiv deposit close substitut deposit institut unit monetari financi institut account grant loan make invest secur monetari financi institut mfi compris subsector central bank subsector monetari financi institut coincid monetari financi institut statist purpos defin emi paragraph mfi simpli bank possibl includ financi corpor call bank permit countri financi corpor describ bank fact mfi gener financi intermediari classifi subsector commerci bank univers bank purpos bank save bank includ truste save bank save bank loan associ post offic giro institut post bank giro bank rural credit bank agricultur credit bank cooper credit bank credit union special bank merchant bank issu hous privat bank financi intermediari classifi subsector busi receiv repay fund public form deposit form continu issu bond compar secur classifi subsector corpor engag grant mortgag includ build societi mortgag bank mortgag credit institut mutual fund includ invest trust unit trust collect invest scheme undertak collect invest transfer secur ucit municip credit institut subsector includ hold corpor control direct group consist predominantli monetari financi institut monetari financi institut classifi subsector paragraph profit institut recogn independ legal entiti serv monetari financi institut engag financi intermedi classifi subsector paragraph subsector financi intermediari insur corpor pension fund definit subsector financi intermediari insur corpor pension fund consist financi corpor quasi corpor princip engag financi intermedi incur liabil form currenc deposit close substitut deposit institut unit monetari financi institut insur technic reserv subsector includ type financi intermediari predominantli engag long term financ case predomin matur form basi distinct monetari financi institut subsector base exist liabil form insur technic reserv borderlin insur corpor pension fund subsector determin financi corpor quasi corpor classifi subsector mfi corpor engag financi leas corpor engag hire purchas provis person commerci financ corpor engag factor secur deriv dealer account special financi corpor ventur develop capit compani export import financ compani financi vehicl corpor creat holder securit asset financi intermediari receiv deposit close substitut deposit mfi hold corpor control direct group subsidiari princip engag financi intermedi auxiliari financi activ financi corpor paragraph subsector includ profit institut recogn independ legal entiti serv financi intermediari insur corpor pension fund engag financi intermedi classifi subsector paragraph subsector financi auxiliari definit subsector financi auxiliari consist financi corpor quasi corpor princip engag auxiliari financi activ activ close relat financi intermedi financi intermedi paragraph financi corpor quasi corpor classifi subsector insur broker salvag averag administr insur pension consult loan broker secur broker invest advis flotat corpor manag issu secur corpor princip function guarante endors bill similar instrument corpor arrang deriv hedg instrument swap option futur issu corpor provid infrastructur financi market central supervisori author financi intermediari financi market separ institut unit manag pension fund mutual fund corpor provid stock exchang insur exchang profit institut recogn independ legal entiti serv financi corpor engag financi intermedi auxiliari financi activ paragraph subsector includ hold corpor control direct group subsidiari princip engag auxiliari financi activ financi auxiliari classifi subsector paragraph subsector insur corpor pension fund definit subsector insur corpor pension fund consist financi corpor quasi corpor princip engag financi intermedi consequ pool risk paragraph insur contract administ relat individu group particip result gener oblig impos govern social insur contract paragraph consider part contract administ subsector includ captiv insur corpor reinsur corpor subsector includ institut unit fulfil criteria list paragraph classifi subsector hold corpor control direct group consist predominantli insur corpor pension fund insur corpor pension fund classifi subsector paragraph profit institut recogn independ legal entiti serv insur corpor pension fund engag financi intermedi classifi subsector paragraph subsector insur corpor pension fund subdivid insur corpor autonom pension fund autonom pension fund pension fund autonomi decis complet set account institut unit autonom pension fund institut unit remain part institut unit set risk individu group includ activ life life insur corpor insur corpor limit activ group contract corpor allow insur group pension fund institut insur group risk relat social risk paragraph insur person typic group particip polici includ employe singl enterpris group enterpris employe branch industri person profess benefit includ insur contract encompass benefit paid death insur widow er children death servic benefit paid retir benefit paid insur disabl countri type risk insur equal life insur corpor pension fund countri class risk insur life insur corpor contrast life insur corpor pension fund restrict law group employe emploi gener govern definit sector gener govern includ institut unit market produc paragraph output intend individu collect consumpt financ compulsori payment made unit belong sector institut unit princip engag redistribut nation incom wealth institut unit includ sector gener govern entiti exclud public produc organ public corpor virtu special legisl recogn independ legal entiti quasi corpor classifi financi financi sector administ financ group activ princip provid market good servic intend benefit commun profit institut recogn independ legal entiti market produc control financ gener govern autonom pension fund requir paragraph met gener govern sector divid subsector central govern state govern local govern social secur fund subsector central govern definit subsector central govern includ administr depart state central agenc compet extend econom territori administr social secur fund includ subsector profit institut control financ central govern compet extend econom territori subsector state govern definit state govern subsector consist state govern separ institut unit exercis function govern level central govern government institut unit exist local level administr social secur fund includ subsector profit institut control financ state govern compet restrict econom territori state subsector local govern definit subsector local govern includ type public administr compet extend local part econom territori local agenc social secur fund includ subsector profit institut control financ local govern compet restrict econom territori local govern subsector social secur fund definit subsector social secur fund includ central state local institut unit princip activ provid social benefit fulfil criteria law regul group popul oblig particip scheme pai contribut gener govern respons manag institut respect settlement approv contribut benefit independ role supervisori bodi employ paragraph direct link amount contribut paid individu risk individu expos household definit household sector cover individu group individu consum possibl entrepreneur produc market good financi financi servic market produc provid case activ separ entiti treat quasi corpor includ individu group individu produc good financi servic exclus final paragraph household consum defin small group person share live accommod pool incom wealth consum type good servic collect hous food criteria exist famili emot ti ad princip resourc unit deriv compens employe properti incom transfer sector receipt dispos market product imput receipt output product final consumpt household sector includ individu group individu princip function consumpt person live perman institut autonomi action decis econom matter member religi order live monasteri long term patient hospit prison serv long sentenc person live perman retir home peopl treat compris singl institut unit singl household individu group individu princip function consumpt produc good financi servic exclus final categori servic produc final consumpt includ system servic owner occupi dwell domest servic produc paid employe sole proprietorship partnership independ legal statu treat quasi corpor market produc profit institut serv household independ legal statu minor import paragraph household sector subdivid subsector employ includ account worker employe recipi properti incom recipi pension recipi transfer incom household alloc subsector largest incom categori employ incom compens employe household incom categori receiv household classif base total household incom categori subsector employ includ account worker definit subsector employ includ account worker consist group household mix incom accru owner household unincorpor enterpris activ produc market good servic paid employe largest sourc incom household account half total household incom subsector employe definit subsector employe consist group household incom accru compens employe largest sourc incom household subsector recipi properti incom definit subsector recipi properti incom consist group household properti incom largest sourc incom household subsector recipi pension definit subsector recipi pension consist group household incom accru pension largest sourc incom household pension household household largest incom consist retir pension includ pension previou employ subsector recipi transfer incom definit subsector recipi transfer incom consist group household incom accru current transfer largest sourc incom household current transfer current transfer properti incom pension incom person live perman institut subsector definit subsector consist person live perman institut person live perman institut classifi separ criterion largest sourc incom meaning classif person forego subsector main incom sourc household sector purpos incom refer person constitut characterist classifi purpos refer person household person largest incom inform incom person state refer person subsector household criteria need kind analysi basi polici make breakdown household entrepreneur activ agricultur household agricultur household industri servic profit institut serv household definit sector profit institut serv household npish consist profit institut separ legal entiti serv household privat market produc paragraph princip resourc deriv occasion sale deriv voluntari contribut cash kind household capac consum payment made gener govern properti incom institut import includ sector transact mix household npish sector includ main kind npish provid market good servic household trade union profession learn societi consum associ polit parti church religi societi includ financ control govern social cultur recreat sport club chariti relief aid organ financ voluntari transfer cash kind institut unit sector includ chariti relief aid agenc serv resid unit exclud entiti membership predetermin set good servic rest world definit rest world group unit characterist function resourc consist resid unit engag transact resid institut unit econom link resid unit account provid view econom relationship link nation economi rest world rest world sector complet set account conveni describ rest world sector sector obtain disaggreg total economi obtain homogen group resid institut unit similar respect econom behaviour object function case sector rest world record transact flow financi financi corpor profit institut household gener govern resid institut unit econom relationship resid resid claim resid resid note rule account rest world includ transact carri resid institut unit resid unit subject except servic transport border export countri provid resid unit respect import good shown rest world account fob import produc resid unit paragraph transact foreign asset resid belong sector shown detail financi account rest world affect countri financi posit vi vi rest world affect financi relationship individu sector rest world transact countri liabil resid belong geograph zone shown geograph breakdown rest world account transact affect countri liabil rest world affect liabil part world sector rest world subdivid european union member countri european union institut european union countri intern organ sector classif produc unit main standard legal form ownership overview paragraph summar principl underli classif produc unit sector standard terminolog describ main type institut privat public corpor market produc classifi princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi auxiliari financi activ sector financi corpor paragraph cooper partnership recogn independ legal entiti market produc classifi princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi auxiliari financi activ sector financi corpor paragraph gt tabl gt public produc virtu special legisl recogn independ legal entiti market produc classifi princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi auxiliari financi activ sector financi corpor paragraph public produc recogn independ legal entiti market produc classifi quasi corpor paragraph princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi financi auxiliari activ sector financi corpor paragraph quasi corpor sector gener govern remain integr part unit control paragraph profit institut associ foundat recogn independ legal entiti classifi market produc princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi auxiliari financi activ sector financi corpor paragraph market produc sector gener govern public produc control financ gener govern paragraph sector profit institut serv household privat produc paragraph sole proprietorship partnership recogn independ legal entiti market produc classifi quasi corpor paragraph princip engag product good financi servic sector financi corpor paragraph princip engag financi intermedi financi auxiliari activ sector financi corpor paragraph quasi corpor classifi sector household paragraph hold corpor corpor direct group compani classifi sector financi corpor preponder type activ group corpor market produc product good financi servic paragraph sector financi corpor preponder type activ group corpor financi intermedi paragraph tabl illustr schemat form case enumer local kind activ unit industri practic institut unit produc good servic engag combin activ time engag princip activ secondari activit ancillari activ paragraph activ place resourc equip labour manufactur techniqu inform network product combin lead creation specif good servic activ character input product good servic product process output product activ determin refer specif level nace rev unit carri activ activit ancillari activ rank gross ad basi preponder gross ad gener distinct made princip activ secondari activ ancillari activ isol form distinct entiti separ princip secondari activ entiti serv order analys flow occur process product good servic choos unit emphas relationship technico econom kind requir mean rule institut unit partit smaller homogen unit regard kind product local kind activ unit intend meet requir practic orient oper approach local kind activ unit definit local kind activ unit local kau part kau correspond local unit kau group part institut unit capac produc contribut perform activ class level digit nace rev correspond oper subdivis institut unit institut unit inform system capabl indic calcul local kau product intermedi consumpt compens employe oper surplu employ gross fix capit format local unit institut unit produc good servic part thereof situat geograph identifi place local kau correspond institut unit produc part thereof hand belong institut unit institut unit produc good servic princip activ secondari activ subdivid number kau secondari activ classifi head princip activ hand ancillari activ separ princip secondari activ kau fall head classif system produc product homogen group account secondari activ connect separ identifi account document kau carri secondari activ industri definit industri consist group local kau engag similar kind activ detail level classif industri consist local kau fall singl class digit nace rev engag activ defin nace rev industri compris local kau produc market good servic local kau produc market good servic industri definit consist group local kau engag type product activ irrespect institut unit belong produc market market output industri classifi categori industri produc market good servic market industri good servic final industri produc market good servic gener govern market industri gener govern industri produc market good servic profit institut serv household market industri profit institut serv household classif industri classif group local kau industri nace rev unit homogen product homogen branch local kau meet requir product process analysi approxim paragraph unit optim kind analysi input output analysi unit homogen product unit homogen product definit distinguish featur unit homogen product uniqu activ identifi input process product output product constitut input output distinguish physic characterist extent process techniqu product identifi refer classif product paragraph good servic produc institut unit carri princip activ secondari activ partit number unit homogen product ancillari activ separ princip secondari activ local kau unit homogen product correspond institut unit part thereof hand belong institut unit homogen branch definit homogen branch consist group unit homogen product set activ cover homogen branch identifi refer product classif homogen branch produc good servic classif product homogen branch unit design econom analysi unit homogen product observ directli data collect unit statist enquiri rearrang form homogen branch homogen branch classifi categori homogen branch produc market good servic market branch good servic final homogen branch produc market good servic gener govern market branch gener govern homogen branch produc market good servic profit institut serv household market branch profit institut serv household homogen branch produc market good servic good servic final consist unit homogen product institut sector exclus engag product market good servic good servic final product market good servic gener govern profit institut sector includ intend treat unit homogen product classifi market branch market homogen branch gener govern produc market good servic consist unit homogen product gener govern sector produc market good servic market homogen branch profit institut serv household consist unit homogen product profit institut serv household sector produc market good servic classif homogen branch classif homogen branch input output tabl base classif product activ cpa cpa product classif element structur industri origin criterion industri origin defin nace rev chapter transact product definit product good servic creat product boundari defin paragraph main categori transact product distinguish esa gt tabl gt transact product record account good servic account output import record resourc transact product regist product account output record resourc intermedi consumpt record dispos incom account final consumpt expenditur record adjust dispos incom account actual final consumpt record capit account gross capit format regist chang asset extern account good servic import good servic record resourc export good servic regist suppli tabl output import record suppli tabl intermedi consumpt gross capit format final consumpt expenditur export regist symmetr input output tabl output import record suppli transact product suppli product valu basic price paragraph product valu purchas price paragraph type suppli specif valuat principl import export good definit time purchas purchas price price purchas pai product includ tax subsidi product exclud deduct tax vat product includ transport charg paid separ purchas deliveri requir time place deduct discount bulk peak purchas standard price charg exclud interest servic charg ad credit arrang exclud extra charg incur result fail pai period state time purchas made time coincid time purchas adjust made account price due laps time manner symmetr price inventori modif import price product involv chang drastic year product output definit product activ carri control respons institut unit input labour capit good servic produc good servic product cover pure natur process human involv direct unmanag growth fish stock intern water fish farm product product includ product individu collect good servic suppli unit produc intend suppli account product good retain produc final consumpt gross fix capit format account product gross fix capit format includ product fix asset construct develop softwar miner explor gross fix capit format concept gross fix capit format paragraph account product good household pertain gener account construct dwell product storag agricultur product process agricultur product product flour mill preserv fruit dry bottl product dairi product butter chees product beer wine spirit product primari product mine salt cut peat carri water kind process weav cloth product potteri make furnitur account product good household record type product signific believ quantit import relat total suppli good countri convent esa account construct dwell product storag process agricultur product includ account product good household deem insignific european union countri account product hous servic owner occupi domest person servic produc emploi paid domest staff volunt activ result good construct dwell church build record product volunt activ result good caretak clean payment exclud activ includ illeg regist tax social secur statist public author product exclud product domest person servic produc consum household except emploi paid domest staff servic owner occupi dwell case point clean decor mainten dwell activ common tenant clean servic repair household durabl prepar serv meal care train instruct children care sick infirm peopl transport member household good princip secondari ancillari activ definit princip activ local kau activitii ad exce activ carri unit classif princip activ determin refer nace rev highest level classif detail level definit secondari activ activ carri singl local kau addit princip activ output secondari activ secondari product definit output ancillari activ intend enterpris ancillari activ support activ undertaken enterpris order creat condit princip secondari activ local kau carri ancillari activ typic produc output commonli found input kind product activ small larg ancillari activ purchas sale market account data process transport storag mainten clean secur servic enterpris choic engag ancillari activ purchas servic market specialist servic produc account capit format consid ancillari activ ancillari activ treat integr part princip secondari activ result output ancillari activ explicitli recogn record separ output record input consum ancillari activ materi labour consumpt fix capit treat input princip secondari activ support output definit output consist product creat account period case includ good servic local kau local kau belong institut unit good produc local kau remain inventori end period produc subsequ good servic produc consum account period local kau separ identifi record part output intermedi consumpt local kau institut unit local kau output institut unit sum output compon local kau includ output deliv compon local kau type output distinguish esa market output output produc final market output distinct appli local kau institut unit market produc produc final market produc distinct market final market fundament determin valuat principl appli output market output output produc final total output market produc produc final valu basic price total output market produc local kau valu cost side total output institut unit valu sum total output local kau depend distinct market final market paragraph distinct classifi institut unit sector paragraph distinct defin top distinct defin institut unit local kau output consequ exact mean distinct product level definit concept market output output final market output understood featur institut unit local kau produc output gener definit type output type produc paragraph distinct market final market present top definit market output consist output dispos market paragraph intend dispos market market output includ product sold econom signific price product barter product payment kind includ compens employe kind mix incom kind product suppli local kau institut unit intermedi input final product ad inventori finish good work progress intend includ natur growth anim veget product uncomplet structur buyer unknown definit esa econom signific price product defin partli relat institut unit local kau produc output paragraph convent output unincorpor enterpris own household sold institut unit sold econom signific price regard market output output institut unit output sold econom signific price product cost cover sale definit output produc final consist good servic retain final consumpt institut unit gross fix capit format institut unit product retain final consumpt produc household sector typic exampl agricultur product retain farmer hous servic produc owner occupi household servic produc emploi paid staff product gross fix capit format produc sector exampl special machin tool produc engin enterpris dwell extens dwell produc household account construct includ commun construct undertaken group household definit market output cover output provid free price econom signific unit definit market produc local kau institut unit major part output market output note local kau institut unit market produc main output definit market output concept market output defin appli distinct market final market local kau institut unit produc output definit produc final local kau institut unit major part output final institut unit definit market produc local kau institut unit major part output provid free econom signific price institut unit distinct market final market institut unit produc distinct market final market summar tabl implic classif sector shown gt tabl gt tabl show order determin institut unit classifi market produc produc final market produc distinct appli subsequ distinct privat public produc public produc produc control gener govern case npi public produc npi control financ gener govern produc privat produc control defin abil determin gener corpor polici programm institut unit appoint director manag own half share corpor suffici condit control paragraph tabl show privat produc found sector sector gener govern contrast public produc found corpor sector financi corpor financi corpor gener govern sector specif categori privat produc unincorpor enterpris own household market produc produc final occur case product servic owner occupi dwell account product good unincorpor enterpris own household classifi household sector except made quasi corpor enterpris own household market produc classifi financi financi corpor sector privat produc distinct made privat profit institut privat produc definit npi defin legal social entiti creat purpos produc good servic statu permit sourc incom profit financi gain unit establish control financ practic product activ bound gener surplus deficit surplus happen make appropri institut unit privat produc npi market produc classifi financi financi corpor sector order determin type produc sector privat npi criterion appli product cost cover sale institut unit market produc classifi financi financi corpor sector product cost cover sale institut unit market produc classifi sector npish market npi control financ gener govern classifi gener govern sector distinguish market market produc mean criterion sale product cost defin sale cover sale exclud tax product includ payment made gener govern institut european union grant kind produc type activ payment link volum output includ payment cover deficit exclud definit sale correspond output basic price output basic price defin decid output market market sale valu market output market output valu cost payment made gener govern cover deficit public corpor quasi corpor part subsidi product defin paragraph consequ market output basic price includ payment made gener govern cover deficit product cost sum intermedi consumpt compens employe consumpt fix capit tax product criterion subsidi product deduct ensur consist concept sale product cost appli criterion product cost exclud cost made account capit format criterion appli rang year criterion hold year hold present year expect hold futur appli strictli minor fluctuat size sale year necessit reclassif institut unit local kau output sale consist element case health care servic provid hospit sale correspond purchas employ record incom kind paid employe final consumpt expenditur employe purchas privat insur compani purchas social secur fund gener govern classifi social benefit kind purchas household reimburs final consumpt expenditur subsidi product gift chariti receiv treat sale similarli sale transport servic enterpris correspond intermedi consumpt produc incom kind provid employ social benefit kind provid govern purchas household reimburs privat profit institut serv busi special case financ contribut subscript group busi concern subscript treat transfer payment servic render sale npi market produc classifi financi financi corpor sector appli criterion sale product cost privat public npi includ sale payment link volum output mislead specif case appli financ output privat public school payment gener govern link number pupil subject negoti gener govern case payment regard sale explicit link volum output number pupil impli school financ payment market produc school public produc financ control govern classifi sector gener govern school privat market produc classifi sector npish public produc market produc market produc criterion decid institut unit regard market produc classifi financi financi corpor sector criterion decid govern unit treat quasi corpor own govern meet criterion quasi corpor creat institut unit market produc classifi sector gener govern distinct npi produc irrelev classifi public produc local kau output distinct market final market appli distinct market final market institut unit produc distinct appli local kau output relat shown tabl gt tabl gt institut unit qualifi market produc princip local kau market produc secondari local kau market produc produc final secondari local kau convent market produc impli secondari local kau sector financi corpor financi corpor market produc produc final institut unit market produc princip local kau market produc secondari local kau market produc market produc impli sector gener govern npish secondari local kau market produc institut unit sector market produc order determin secondari local kau market market produc criterion appli appli distinct market final market institut unit local kau distinct appli output local kau relat shown tabl gt tabl gt convent local kau market produc produc final suppli market output output record market output output final valu correspondingli paragraph local kau market produc suppli secondari output market output output final output final consist account capit format occurr market output principl determin appli criterion individu product market output output soldat product cost case instanc govern hospit charg econom signific price servic exampl sale reproduct govern museum sale weather forecast meteorolog institut statist practic difficult make clear distinct product local kau govern institut npish true product cost relat product case simpl solut treat revenu market produc secondari activ activ revenu type market output appli museum revenu sale poster card market produc revenu sale market output econom signific price museum revenu ticket entranc revenu pertain market output type revenu revenu ticket sale poster card difficult distinguish treat revenu market output revenu market output choic altern registr depend assum rel import type revenu ticket versu sale poster card time record valuat output output record valu gener product process output valu basic price specif convent hold valuat market output valuat total output market produc local kau valuat total output institut unit local kau market produc paragraph definit basic price price receiv produc purchas unit good servic produc output minu tax payabl unit consequ product sale tax product subsidi receiv unit consequ product sale subsidi product exclud transport charg invoic separ produc includ transport margin charg produc invoic includ separ item invoic output final valu basic price similar product sold market consequ net oper surplu mix incom occur output appli servic owner occupi dwell paragraph output account construct cost product addit work progress valu proport estim current basic price finish product output treat work progress estim advanc base actual cost incur mark estim oper surplu estim mix incom provision estim subsequ replac obtain distribut actual finish product sum valu finish product sold barter entri finish product inventori withdraw finish product final build structur acquir incomplet state estim base cost date includ mark oper surplu mix incom mark result estim basi price similar build structur amount stage payment approxim valu gross fix capit format undertaken purchas stage assum advanc payment arrear account construct structur complet singl account period output gross fix capit format estim appli fraction total cost product incur relev period estim current basic price estim basic price finish structur valu total cost product labour provid free happen commun construct household estim cost paid labour includ estim total product cost wage rate similar kind labour vicin region total output market produc local kau valu total cost product sum intermedi consumpt compens employe consumpt fix capit tax product subsidi product subsidi product deduct realiz subsidi product market produc absent practic involv small amount paragraph convent interest payment includ cost market product regard major cost product case case hous corpor cost market product includ imput rental residenti build own market product total output institut unit sum total output constitu local kau appli institut unit market produc absenc secondari market output market produc local kau market output valu cost product case secondari market output market produc market output valu residu item differ total cost product market produc minu revenu market output principl market output market produc valu basic price market local kau sale receipt total output cover market market output possibl output final valu product cost market output receipt sale market product market output obtain residu differ hand valu total output hand market output output final receipt sale market good servic price econom signific remain part market output specif type output time record valuat output subject clarif except order cpa section product agricultur hunt forestri fish output agricultur product record produc continu entir period product simpli crop harvest anim slaughter grow crop stand timber stock fish anim rear purpos food treat inventori work progress process transform inventori finish product process complet manufactur product construct work contract sale agre advanc construct build structur extend account period output produc period treat sold purchas end period purchas fix capit format work progress construct industri effect output produc treat sold purchas stage take legal possess output contract call stage payment output approxim stage payment made period absenc contract sale incomplet output produc period record work progress wholesal retail trade servic repair servic motor vehicl motorcycl person household good output wholesal retail servic measur trade margin realiz good purchas resal definit trade margin differ actual imput price realiz good purchas resal price paid distributor replac good time sold dispos convent hold gain loss includ trade margin practic data sourc separ hold gain loss hotel restaur servic output servic hotel restaur cafe includ food beverag consum transport storag commun servic output transport servic measur amount receiv transport good person transport local kau consid ancillari activ separ identifi record output storag servic measur addit work progress addit output sens transport time storag behalf local kau physic chang case matur wine output travel agenc servic measur servic charg agenc fee commiss charg full expenditur made travel travel agenc includ charg transport parti output tour oper servic measur full expenditur made travel tour oper distinct travel agenc servic tour oper servic travel agenc servic amount intermedi behalf travel tour oper servic creat product tour arrang price compon travel accommod entertain recogniz travel financi intermedi servic includ insur servic pension fund servic output financi intermedi explicit charg made measur convent total properti incom receiv unit provid servic minu total interest payment exclud incom receiv invest fund incom aris financi intermedi case secondari insur activ financi intermediari exclud incom invest insur technic reserv hold gain loss measur output system hold gain record product account separ account asset account appli hold gain foreign exchang secur profession dealer hold gain gener posit regard dealer part normal revenu trade margin foreign exchang secur common differ purchas price dealer purchas price buyer includ output wholesal retail trader analog data problem distinguish trade margin hold gain overcom output servic financi intermedi provid central bank measur provid financi intermediari activ monei lender lend fund treat product servic financi intermediari provid financi servic busi servic fee commiss explicitli charg case point currenc exchang advic invest purchas real estat advic taxat output servic valu basi fee commiss charg output insur servic servic charg measur total actual premium earn total premium supplement equal incom invest insur technic reserv minu total claim due minu chang actuari reserv reserv profit insur hold gain loss measur output insur servic regard incom invest insur technic reserv considerd actuari reserv reserv profit insur notic insur technic reserv invest secondari activ insur compani let dwell offic case net oper surplu secondari activ incom invest insur technic reserv similarli output pension fund servic measur total actual pension contribut total supplementari contribut equal incom invest pension fund technic reserv minu benefit due minu chang actuari reserv real estat rent busi servic output servic owner occupi dwell valu estim rental tenant pai accommod take account factor locat neighbourhoud amen size qualiti dwell garag locat separ dwell owner final consumpt purpos connect dwell similar imput made imput made garag privat owner purpos park workplac rental owner occupi dwell abroad holidai home record part domest product import servic net oper surplu primari incom receiv rest world owner occupi dwell own resid analog entri made case time share apart proport servic charg record output real estat servic residenti build measur rental due output oper leas servic rent machineri equip measur rental lesse pai lessor distinguish financi leas method financ acquisit fix asset make loan lessor lesse case financi leas rental consist repay interest payment servic small compar total rental paid annex ii leas hire purchas durabl good separ local kau distinguish research develop activ amp amp signific size compar princip activ record secondari activ local kau output amp servic measur amp specialis commerci research laboratori institut valu revenu sale contract commiss fee usual output amp enterpris principl valu basi estim basic price paid research contract commerci practic valu basi total product cost amp govern unit univers profit research institut market product valu basi cost product revenu sale amp market produc amp record revenu secondari market output expenditur amp distinguish educ train expenditur amp includ cost develop softwar princip secondari activ account treatment differ softwar regard produc intang asset patent public administr defenc servic compulsori social secur servic public administr defenc servic compulsori social secur servic provid market servic valu educ servic health social servic educ servic health servic draw precis borderlin market market produc market market output type educ medic treatment nomin fee levi govern institut institut due specif subsidi educ special medic treatment charg commerci tariff common case point type servic higher educ provid hand govern intermedi hand commerci institut larg differ exist price charg qualiti servic educ health servic exclud amp activ health servic exclud educ health care academ hospit commun social person servic product book record film softwar tape disk stage process measur output product origin intang fix asset measur price paid sold sold basic price paid similar origin product cost discount futur receipt expect product owner asset directli produc copi subsequ period owner licens produc make origin product fee commiss royalti receiv licens output servic sale intang asset neg fix capit format privat houshold emploi person output household servic produc emploi paid staff convent valu compens employe paid includ compens kind food accommod intermedi consumpt definit intermedi consumpt consist good servic consum input process product exclud fix asset consumpt record consumpt fix capit good servic transform product process intermedi consumpt includ borderlin case good servic input ancillari activ common exampl purchas sale market account data process transport storag mainten secur good servic distinguish consum princip secondari activ local kau good servic receiv local kau institut unit compli gener definit paragraph cost rent fix asset oper leas machin car subscript contribut due paid profit busi associ item treat gross capit format small tool inexpens simpl oper saw hammer screwdriv hand tool small devic pocket calcul convent esa expenditur durabl exce ecu price item bought quantiti total amount bought record intermedi consumpt ordinari regular mainten repair fix asset product militari weapon destruct equip need deliv light weapon armour vehicl acquir polic secur forc treat gross fix capit format servic research develop staff train market research similar activ purchas agenc provid separ local kau institut unit payment intang produc asset patent asset trademark exclud payment purchas properti right treat acquisit intang produc asset expenditur employe reimburs employ item employ product contractu oblig purchas account tool safeti wear expenditur employ benefit employe employ product case point reimburs employe travel separ remov entertain expens incur duti provid amen place work extens list present paragraph compens employe life insur servic charg paid local kau annex iii insur order record servic charg intermedi consumpt premium paid discount claim paid net chang actuari reserv alloc local kau proport premium paid total economi financi intermedi servic indirectli measur fisim provid resid produc intermedi consumpt exclud item treat gross capit format valuabl miner explor major improv consider requir simpli fix asset good work order renov reconstruct enlarg softwar purchas produc account expenditur employ treat wage salari kind paragraph market account produc unit collect servic provid govern unit treat collect consumpt expenditur govern good servic produc consum account period local kau record output payment govern licenc fee treat tax product paragraph time record valuat intermedi consumpt product intermedi consumpt record valu time enter process product valu purchas price similar good servic time practic produc unit record actual good product directli record purchas intend input amount good held inventori intermedi consumpt estim subtract purchas inventori input paragraph correct valuat final consumpt concept final consumpt final consumpt expenditur actual final consumpt final consumpt expenditur concept refer sector expenditur consumpt good servic contrast actual final consumpt refer acquisit consumpt good servic differ concept li treatment good servic financ govern npish suppli household social transfer kind final consumpt expenditur definit final consumpt expenditur consist expenditur incur resid institut unit good servic direct satisfact individu collect member commun final consumpt expenditur place domest territori abroad household final consumpt expenditur includ borderlin case servic owner occupi dwell incom kind good servic receiv incom kind employe good servic produc output unincorpor enterpris own household retain consumpt member household case point food agricultur good hous servic owner occupi household servic produc emploi paid staff servant cook garden chauffeur item treat intermedi consumpt materi small repair interior decor dwell kind typic carri tenant owner materi repair mainten consum durabl includ vehicl item treat capit format consum durabl continu perform function account period includ transfer ownership durabl enterpris household transact exist good paragraph financi servic directli charg insur servic amount implicit servic charg paragraph pension fund servic amount implicit servic charg paragraph payment household licenc permit regard purchas servic paragraph purchas output econom signific price entranc fee museum paragraph household final consumpt expenditur exclud social transfer kind expenditur initi incur household subsequ reimburs social secur medic expens item treat intermedi consumpt gross capit format expenditur household own unincorpor enterpris incur busi purpos durabl good vehicl furnitur electr equip gross fix capit format durabl fuel intermedi consumpt expenditur owner occupi incur decor mainten repair dwell typic carri tenant treat intermedi consumpt produc hous servic purchas dwell treat gross fix capit format expenditur valuabl treat gross capit format item treat acquisit produc asset purchas land payment household regard tax licenc vehicl boat aircraft licenc hunt shoot fish paragraph subscript contribut due paid household npish trade union profession societi consum associ church social cultur recreat sport club voluntari transfer cash kind household chariti relief aid organ final consumpt expenditur npish includ separ categori good servic produc npish account capit format expenditur made household unit expenditur npish good servic produc market produc suppli transform household consumpt social transfer kind final consumpt expenditur govern includ categori expenditur similar npish good servic produc gener govern account capit format sale purchas gener govern good servic produc market produc suppli household transform social transfer kind impli gener govern pai good servic seller provid household corpor make final consumpt expenditur purchas kind good servic household final consumpt intermedi consumpt provid employe compens employe kind imput household final consumpt expenditur advertis financ individu consumpt expenditur treat intermedi actual final consumpt definit actual final consumpt consist good servic acquir resid institut unit direct satisfact human individu collect definit good servic individu consumpt individu good servic acquir household satisfi member household individu good servic characterist observ record acquisit good servic individu household member thereof time place household agre provis good servic action make attend school clinic good servic acquisit household person possibl small restrict group person preclud acquisit household person definit servic collect consumpt collect servic provid simultan member commun member section commun household live region collect servic characterist deliv simultan member commun section commun region local servic passiv requir explicit agreement activ particip individu concern provis collect servic individu reduc amount commun section commun rivalri acquisit household final consumpt expenditur individu convent good servic provid npish treat individu good servic provid govern unit borderlin individu collect good servic drawn basi classif function govern cofog convent govern final consumpt expenditur head treat expenditur individu consumpt servic expenditur gener administr regul research categori educ health social secur welfar sport recreat cultur addit expenditur head treat individu import part provis hous part collect household refus part oper transport system collect consumpt expenditur remaind govern final consumpt expenditur consist manag regul societi provis secur defenc mainten law order legisl regul mainten public health protect environ research develop infrastructur econom develop relationship concept emploi shown tabl gt tabl gt final consumpt expenditur npish convent individu consequ total actual final consumpt equal sum household actual final consumpt actual final consumpt gener govern convent social transfer kind rest world transfer monetari term consequ total actual final consumpt equal total final consumpt expenditur time record valuat final consumpt expenditur explain chapter good servic gener record payabl creat purchas incur liabil seller impli expenditur good record time ownership expenditur servic record deliveri servic complet expenditur good acquir hire purchas similar credit agreement financi leas record time good deliv legal chang ownership point account consumpt record output retain final consumpt produc final consumpt expenditur household record purchas price price purchas pai product time purchas detail definit found paragraph good servic suppli compens employe kind valu basic price produc employ purchas price employ bought employ retain good servic consumpt valu basic price final consumpt expenditur gener govern npish product produc record time produc time deliveri servic govern npish final consumpt expenditur good servic suppli market produc time deliveri time record final consumpt expenditur gener govern npish equal sum output expenditur product suppli household market produc social transfer kind minu payment unit minu account capit format time record valuat actual final consumpt good servic acquir institut unit owner good deliveri good servic complet acquisit actual final consumpt valu purchas price unit incur expenditur transfer kind social transfer kind govern npish treat transfer cash valu good servic record expenditur institut unit sector acquir valu aggreg final consumpt expenditur actual final consumpt good servic acquir resid household social transfer kind valu price valu expenditur aggreg gross capit format gross capit format consist gross fix capit format inventori acquisit dispos valuabl gross capit format mean gross consumpt fix capit net capit format arriv deduct consumpt fix capit gross capit format gross fix capit format definit gross fix capit format consist resid produc acquisit dispos fix asset period addit produc asset realiz product activ produc institut unit fix asset tangibl intang asset produc output process product repeatedli continu process product year gross fix capit format consist posit neg valu posit valu exist fix asset purchas fix asset produc retain produc includ account product fix asset complet fulli matur exist fix asset acquir barter exist fix asset receiv capit transfer kind exist fix asset acquir user financi leas major improv fix asset exist histor monument natur growth natur asset yield repeat product neg valu dispos fix asset record neg acquisit exist fix asset sold exist fix asset surrend barter exist fix asset surrend capit transfer kind dispos compon fix asset exclud consumpt fix capit includ anticip normal accident damag except loss due drought natur disast record chang volum asset type gross fix capit format distinguish acquisit dispos tangibl fix asset dwell build structur machineri equip cultiv asset tree livestock acquisit dispos intang fix asset miner explor comput softwar entertain literari artist origin intang fix asset major improv tangibl produc asset pertain land acquisit produc asset includ cost transfer ownership produc asset land patent asset acquisit asset includ major improv land includ reclam land sea construct dike sea wall dam purpos clearanc forest rock enabl land product time drain marsh irrig desert construct dike ditch irrig channel prevent flood eros sea river construct breakwat sea wall flood barrier activ lead creation substanti structur sea wall flood barrier dam directli produc good servic structur construct undertaken obtain land land produc asset need product dam built produc electr serv purpos dam built sea build type dam classifi improv land gross fix capit format includ borderlin case acquisit houseboat barg mobil home caravan resid household structur garag structur equip militari similar utilis civilian produc airfield dock road hospit light weapon armour vehicl militari unit livestock product year year breed stock dairi cattl sheep rear wool draught anim tree cultiv year year fruit tree vine rubber tree palm tree improv exist fix asset requir ordinari mainten repair acquisit fix asset financi leas gross fix capit format exclud transact includ intermedi consumpt purchas small tool product purpos paragraph ordinari mainten repair purchas militari weapon support system purchas fix asset oper leas contract annex ii leas hire purchas durabl good transact record inventori anim rais slaughter includ poultri tree grown timber work progress machineri equip acquir household purpos final consumpt final consumpt expenditur hold gain loss fix asset asset catastroph loss fix asset asset destruct cultiv asset livestock outbreak diseas cover insur damag due abnorm flood wind damag forest fire chapter gross fix capit format form improv exist fix asset classifi acquisit fix asset kind intang fix asset typic consist inform special knowledg compris miner explor compris cost actual test drill aerial survei transport cost comput softwar larg data base product year literari artist origin manuscript render model film sound record fix asset produc financi asset cost ownership transfer incur owner consist charg incur take deliveri asset exist asset requir locat time transport charg instal charg erect charg profession charg commiss incur fee paid surveyor engin lawyer valuer commiss paid estat agent auction tax payabl owner transfer ownership asset cost record gross fix capit format owner note tax treat tax servic intermediari tax asset bought time record valuat gross fix capit format gross fix capit format record ownership fix asset transfer institut unit intend product modif gener rule need case financi leas chang ownership imput account fix capit format asset acquir financi leas record user owner take possess good account capit format record produc gross fix capit format valu purchas price includ instal charg cost ownership transfer produc account valu basic price similar fix asset impli mark net oper surplu mix incom cost product price acquisit intang fix asset valu wai miner explor cost actual test drill bore cost incur make carri test aerial survei comput softwar purchas price purchas market estim basic price cost product feasibl develop hous entertain literari artist origin valu price paid purchas sold sold basic price paid similar origin product cost discount futur receipt expect product dispos exist fix asset sale valu basic price deduct cost ownership transfer incur seller cost ownership transfer appli produc asset includ fix asset produc asset land cost integr purchas price case produc asset separ purchas sale case land produc asset record separ head classif gross fix capit format inventori definit inventori measur entri inventori withdraw recurr loss good held inventori due physic deterior accident damag pilfer recurr loss occur kind good inventori loss materi suppli loss case work progress loss finish good loss good resal shoplift inventori consist categori materi suppli materi suppli consist commod held stock intent intermedi input product includ commod held stock govern item gold diamond includ intend industri product work progress work progress consist output produc finish record inventori produc varieti form grow crop matur tree livestock uncomplet structur produc contract sale agre advanc account treat fix capit format uncomplet fix asset ship oil rig partial complet research legal consult dossier partial complet film product partial complet comput program work progress record product process finish end period signific quarterli account agricultur crop complet quarter year reduct work progress place product process complet point work progress transform finish product finish good finish good part inventori consist output produc intend process suppli suppli intermedi input process product good resal good resal good acquir purpos resel present state time record valuat inventori time record valuat inventori consist transact product appli intermedi consumpt materi suppli output work progress output storag agricultur product gross fix capit format work progress consist requir process order flow good process abroad involv substanti physic chang good good includ export import paragraph export reflect concomit reduct inventori relat import record increas inventori immedi sold inventori valu time enter inventori good enter time withdraw good withdrawn price consist flow impli specif output finish good transfer produc inventori valu sold time current basic price addit work progress valu proport estim current basic price finish product reduct work progress withdrawn inventori product finish valu current basic price unfinish product good transfer inventori sale valu basic price good resal enter inventori wholesal retail valu actual estim purchas price trader good resal withdrawn inventori valu purchas price replac time withdrawn acquir loss result physic deterior insur accident damag pilfer record valu materi suppli materi suppli withdrawn product intermedi consumpt work progress deduct addit accru product carri period finish good good resal treat withdraw current price undeterior good previou paragraph conceptu correct valuat individu transact inventori consist valuat output intermedi consumpt final practic prove difficult appli approxim method volum inventori fairli regular practic method close theoret valuat principl multipli volum chang inventori averag price period purchas price inventori held user wholesal retail basic price inventori held produc case price good involv remain fairli constant larg fluctuat volum inventori invalid simpl approxim multipl volum chang averag price volum price inventori chang substanti account period sophist approxim method requir quarterli valuat inventori priori inform distribut fluctuat account period fluctuat largest end calendar year harvest time inform valu begin end period case wholesal retail trade inventori exist product volum begin end period estim estim assum turn rate type product note season price partli reflect differ qualiti clearanc price season price fruit veget qualiti treat volum acquisit dispos valuabl definit valuabl financi good primarili product consumpt deterior physic time normal condit acquir held primarili store valuabl encompass type good preciou stone metal diamond monetari gold platinum silver antiqu art object paint sculptur valuabl jewelleri fashion preciou stone metal collector item type good record acquisit dispos valuabl case acquisit dispos monetari gold silver central bank financi intermediari acquisit dispos good enterpris princip secondari activ involv product trade type good consequ acquisit dispos includ intermedi consumpt fix capit format enterpris acquisit dispos good household consequ acquisit includ final consumpt expenditur household esa convent case record acquisit dispos valuabl acquisit dispos good jewel art dealer gener definit valuabl acquisit good jewel art dealer record inventori acquisit dispos good museum gener definit valuabl acquisit museum good record fix capit format convent avoid frequent reclassif main type capit format acquisit dispos valuabl fix capit format inventori case transact good household art dealer product valuabl valu basic price paragraph product origin acquisit valuabl valu purchas price paid includ agent fee commiss includ trade margin bought dealer dispos valuabl valu price receiv seller deduct fee commiss paid agent intermediari disregard product valuabl aggreg acquisit dispos resid sector cancel leav agent dealer margin import export good servic definit export good servic consist transction good servic sale barter gift grant resid resid definit import good servic consist transact good servic purchas barter gift grant resid resid import export good servic includ establish trade deliveri resid resid affili resid enterpris sale abroad foreign affili multin own control resid deliveri resid resid affili resid enterpris sale domest affili foreign multin primari incom flow rest world compens employe interest revenu direct invest revenu direct invest includ indistinguish part provis servic train employe manag servic patent trade mark sale purchas financi asset produc asset land patent import export good servic distinguish intra european union deliveri import export european union conveni refer import export import export good import export good occur ownership good resid resid physic movement good frontier instanc chang ownership principl modifi record import export good financi leas chang ownership lessor lesse imput good financi leas record lesse take possess good annex ii leas hire purchas durabl good deliveri affili enterpris branch subsidiari foreign affili chang ownership imput good deliv affili enterpris good signific process order repair record import export chang ownership occur merchant import export record merchant commod dealer bui resid sell resid account period similar treatment emploi merchant resid case export good occur good cross countri frontier good produc resid unit oper intern water sold directli resid foreign countri oil natur ga fisheri product maritim salvag transport equip movabl equip ti fix locat cross frontier export countri result sold resid resid good lost destroi chang ownership cross frontier export countri analog case pertain import good import export good includ transact resid resid monetari gold gold purpos monetari polici silver bullion diamond preciou metal stone paper monei coin circul unissu secur valu good face electr ga water livestock driven frontier parcel post govern export includ good financ grant loan good transfer ownership buffer stock organ good deliv resid enterpris resid affili good receiv resid enterpris resid affili smuggl good unrecord shipment gift state minimum good process order abroad substanti physic chang good involv similar good process domest territori behalf resid invest good repair abroad substanti amount reconstruct work manufactur involv similar good repair domest territori behalf resid import export good exclud good cross nation frontier good transit countri good ship countri embassi militari base enclav insid nation frontier countri transport equip movabl kind equip leav countri temporarili chang ownership construct equip instal construct purpos abroad equip good abroad minor process mainten servic repair good leav countri temporarili gener return year origin state chang ownership good abroad exhibit entertain purpos good oper leas includ leas year good return expect sale materi good consign lost destroi cross frontier chang ownership occur principl import export good record ownership good transfer practic chang ownership consid occur time parti transact record book account coincid stage contractu process time commit contract date time provis good servic acquisit claim payment transfer date time settlement claim payment date import export good valu free board border export countri fob consist good basic price relat transport distribut servic point border includ cost load carrier onward transport tabl column part tabl tax subsidi good export intra european union deliveri includ vat tax good paid export countri suppli symmetr input output tabl import good individu product group valu differ cost insur freight cif price border import countri definit cif price price good deliv frontier import countri price servic deliv resid payment import duti tax import trade transport margin countri proxi substitut measur fob circumst barter good valu basic price receiv good sold cash transact affili enterpris rule actual transfer valu larg differ market price replac estim market price equival separ identifi analyt purpos good transfer financi leas good valu basi purchas price paid lessor cumul rental payment import good estim basi custom data extra european union trade intrastat inform intra european union trade data sourc appli fob valuat cif european union border cif valu nation border fob valu aggreg level cif valu product group level modif appli aggreg level cif fob adjust import export good estim basi survei inform type ad hoc inform instanc total sale split product obtain consequ estim base purchas price fob valu import export servic definit export servic consist servic render resid resid definit import servic consist servic render resid resid export servic includ borderlin case transport export good left frontier export countri provid resid carrier case tabl transport import good resid carrier frontier export countri good valu fob offset transport includ fob case tabl frontier import countri good valu cif offset transport includ cif case cif tabl transport good resid behalf resid involv import export good transport good leav countri export transport good domest territori intern nation passeng transport behalf resid resid carrier minor process repair activ behalf resid construct servic construct site offic abroad treat quasi corpor appli construct project last year output gross fix capit format paragraph note instal equip abroad project limit durat natur financi servic amount explicit commiss fee insur servic amount servic charg expenditur resid tourist busi travel convent classifi servic purpos suppli symmetr input output tabl global breakdown product expenditur resid health educ servic provid resid includ provis servic domest territori abroad servic owner occupi holidai home resid paragraph royalti licenc fee receipt author intang produc financi asset properti right patent copyright trademark industri process franchis licens agreement produc origin prototyp manuscript paint import servic borderlin case mirror imag export servic limit number specif clarif import servic import transport servic includ borderlin case transport export good frontier export countri provid resid carrier offset transport includ fob export good case tabl transport import good resid carrier frontier export countri separ transport servic import good valu fob case fob tabl frontier import countri separ transport servic import good valu cif case transport servic frontier export import countri includ cif good case tabl transport good resid behalf resid involv import export good transport good transit transport domest territori intern nation passeng transport behalf resid resid carrier import transport servic includ transport export good left frontier export countri provid resid carrier case tabl export good valu fob transport servic regard transact resid resid carrier resid import appli transport servic paid export cif contract export import respect direct purchas abroad resid cover purchas good servic made resid travel abroad busi person purpos categori distinguish requir treatment expenditur busi travel intermedi consumpt expenditur travel person trip household final consumpt expenditur import export servic record time render coincid time servic produc import servic valu purchas price export servic basic price tabl treatment transport export good explan read tabl part tabl possibl transport export good depend carrier resid depend transport take place place domest territori nation border nation border border import countri border import countri place import countri part tabl possibl record export good export servic import good import servic gt tabl gt gt tabl gt tabl treatment transport import good explan read tabl part tabl possibl transport import good depend carrier resid depend transport take place place export countri border export countri border export countri border import countri border import countri place import countri part tabl possibl record import good import servic export good export servic instanc case record depend valuat principl appli import good gt tabl gt gt tabl gt note transit valuat import good cif fob consist cif fob adjust cif fob reduc total import export cif fob reclassif cif fob leav total import export unchang transact exist good definit exist good good user inventori exist good includ exist build fix capit good sold produc unit unit demolish broken result product raw materi scrap iron product good steel valuabl sold unit exist consum durabl sold household militari author unit broken convert demolit materi exist durabl good wast paper rag cloth bottl sold unit raw materi manufactur good recov good transfer exist good record neg expenditur acquisit seller posit expenditur acquisit purchas consequ sale exist fix asset valuabl take place resid produc posit neg valu record gross fix capit format cancel economi cost ownership transfer exist immov fix asset build sold resid convent treat purchas financi asset equiti notion resid unit notion resid unit deem purchas fix asset consequ sale purchas fix asset take place resid exist movabl fix asset ship aircraft export posit gross fix capit format record economi offset seller neg gross fix capit format durabl good vehicl classifi fix asset consum durabl depend owner purpos ownership good transfer enterpris household final consumpt neg gross fix capit format record enterpris posit consumpt expenditur household common case ownership good transfer household enterpris household neg final consumpt expenditur record enterpris posit gross fix capit format transact exist valuabl record acquisit valuabl posit gross capit format purchas dispos valuabl neg gross capit format seller case transact rest world import export good record paragraph sale valuabl household record neg final consumpt expenditur exist militari durabl sold abroad govern record export good neg intermedi final consumpt govern sell cost incur owner cost ownership transfer hold loss record similar entri made part origin acquisit cost written consumpt fix capit transact exist good record time ownership valuat principl appli type transact product involv chapter distribut transact definit distribut transact consist transact mean ad gener product distribut labour capit govern transact involv redistribut incom wealth system draw distinct current capit transfer deem redistribut save wealth incom compens employe definit compens employe defin total remuner cash kind payabl employ employe return work account period compens employe broken wage salari wage salari cash wage salari kind employ social contribut employ actual social contribut employ imput social contribut wage salari wage salari cash wage salari cash includ valu social contribut incom tax payabl employe withheld employ paid directli social insur scheme tax author behalf employe wage salari cash includ kind remuner basic wage salari payabl regular interv enhanc rate pai overtim night work weekend work disagre hazard circumst cost live allow local allow expatri allow bonus base product profit christma year bonus exclud employe social benefit paragraph month pai annual supplementari pai allow transport work exclud allow reimburs employe travel separ remov entertain expens incur duti paragraph holidai pai offici holidai annual holidai commiss tip attend director fee paid employe ad hoc bonus except payment link perform enterpris made incent scheme payment made employ employe save scheme except payment employe leav enterpris payment link collect agreement hous allow paid cash employ employe wage salari kind definit wage salari kind consist good servic benefit provid free reduc price employ employe time discret satisfact member household good servic benefit employ product process employe wage salari kind repres addit incom paid market price bought good servic common meal drink includ consum travel busi exclud special meal drink necessit except work condit price reduct obtain free subsid canteen obtain luncheon voucher includ wage salari kind account purchas hous accommod servic type member household employe belong uniform form special cloth employe choos wear frequent workplac work servic vehicl durabl provid person employe good servic produc output employ process product free travel employe railwai airlin free coal miner free food employe agricultur provis sport recreat holidai facil employe famili transport work organ employ time car park crèche children employe payment made employ work council similar bodi bonu share distribut employe remuner kind includ interest foregon employ provid loan employe reduc rate interest estim amount employe pai averag mortgag bui hous consum loan bui good servic interest rate charg amount interest paid imput payment employe rerout primari distribut incom account back employ good servic advantag valu basic price produc employ purchas price purchas employ price paid employ provid free wage salari kind calcul basic price purchas price employ purchas good servic advantag question provid reduc price differ calcul explain amount paid employe wage salari includ expenditur employ benefit employe employ product process allow reimburs employe travel separ remov entertain expens incur duti expenditur provid amen place work medic examin requir natur work suppli work cloth worn exclus work accommod servic place work kind household employe belong cabin dormitori hut special meal drink necessit except work condit allow paid employe purchas tool equip special cloth need exclus primarili work part wage salari contract employ employe requir devot purchas expenditur good servic employ oblig provid employe order carri work treat intermedi consumpt employ amount wage salari employ continu pai employe temporarili case sick matern industri injuri disabl redund payment treat unfund employe social benefit amount shown employ imput social contribut unfund employe social benefit form children spous famili educ allow respect depend form provis free medic servic necessit natur work employe famili tax payabl employ wage salari bill payrol tax tax treat tax product employ social contribut amount equal social contribut incur employ order secur employe entitl social benefit record compens employe employ social contribut actual imput employ actual social contribut definit employ actual social contribut consist payment made employ benefit employe insur social secur fund privat fund scheme payment cover statutori convent contractu voluntari contribut respect insur social risk paragraph paid directli employ insur employ contribut treat compon compens employe deem pai insur employ imput social contribut definit employ imput social contribut repres counterpart unfund social benefit eventu employe social contribut paid directli employ employe employe elig person involv insur enterpris autonom pension fund creat special fund segreg reserv purpos fact social benefit paid directli employ medium social secur fund insur detract charact social welfar benefit cost benefit form part employ labour cost includ compens employe account sector cost direct social benefit gener incom account compon compens employe time secondari distribut incom account social benefit order balanc account assum household employe pai back employ sector employ imput social contribut financ eventu employe social contribut direct social welfar benefit provid employ notion circuit similar employ actual social contribut pass account household deem paid insur valuat employ imput social contribut amount necessarili coincid direct social benefit refer made head time record compens employe wage salari record period work ad hoc bonus except payment month record due paid employ actual social contribut record period work employ imput social contribut repres counterpart compulsori direct social benefit record period work repres counterpart voluntari direct social benefit record time benefit provid compens employe consist compens resid employe resid employ compens resid employe resid employ compens resid employe resid employ item record esa compens resid resid employe resid employ group item appear gener incom account sector industri employ belong compens resid employe resid resid employ group item appear resourc alloc primari incom account household item compens resid employe resid employ appear extern account primari incom current transfer item compens resid employe resid employ appear resourc extern account primari incom current transfer tax product import definit tax product import consist compulsori unrequit payment cash kind levi gener govern institut european union respect product import good servic employ labour ownership land build asset product tax payabl profit made tax product import divid tax product ad type tax vat tax duti import exclud vat import duti tax import exclud vat import duti tax product vat import tax tax product tax product definit tax product tax payabl unit good servic produc transact tax specif amount monei unit quantiti good servic calcul ad valorem percentag price unit good servic produc transact gener principl tax fact assess product irrespect institut unit pai tax includ tax product specif includ head ad type tax vat definit ad type tax vat tax good servic collect stage enterpris ultim charg full final purchas head ad type tax compris ad tax collect gener govern appli nation import product deduct tax appli similar rule govern vat simplic henceforth call vat produc oblig pai differ vat sale vat purchas intermedi consumpt gross fix capit format vat record net sens output good servic import valu exclud invoic vat purchas good servic record inclus deduct vat vat record born purchas seller purchas deduct greater part vat record system paid final household consumpt part vat paid enterpris exempt vat total economi vat equal differ total invoic vat total deduct vat tax duti import exclud vat definit tax duti import exclud vat compris compulsori payment levi gener govern institut european union import good exclud vat order admit free circul econom territori servic provid resid unit resid unit payment includ import duti consist custom duti import charg payabl custom tariff schedul good type enter econom territori countri util tax import exclud vat import duti head includ levi import agricultur product monetari compensatori amount levi import excis duti special tax import product provid duti tax similar product domest origin paid produc branch gener sale tax payabl import good servic tax specif servic provid resid enterpris resid unit econom territori profit public enterpris exercis monopoli import good servic transfer state net tax duti import exclud vat calcul deduct import subsidi tax duti import exclud vat tax product vat import tax definit tax product vat import tax consist tax good servic payabl result product export sale transfer leas deliveri good servic result consumpt capit format head includ excis duti consumpt tax includ tax duti import stamp tax sale specif product alcohol beverag tobacco legal document chequ tax financi capit transact payabl purchas sale financi financi asset includ foreign exchang payabl ownership land asset result capit transfer inherit gift treat tax servic intermediari car registr tax tax entertain tax lotteri gambl bet win tax insur premium tax specif servic hotel lodg hous servic restaur transport commun advertis gener sale turnov tax exclud vat type tax includ manufactur wholesal retail sale tax purchas tax turnov tax profit fiscal monopoli transfer state exercis monopoli import good servic includ fiscal monopoli public enterpris grant legal monopoli product distribut kind good servic order rais revenu order interest public econom social polici public enterpris grant monopoli power matter deliber econom social polici special natur good servic technolog product public util post offic telecommun railwai treat fiscal monopoli gener rule fiscal monopoli typic engag product good servic heavili tax countri tend confin product consum good alcohol beverag tobacco match fuel export duti monetari compensatori amount collect export net tax product obtain deduct subsidi product tax product tax product definit tax product consist tax enterpris incur result engag product independ quantiti good servic produc sold payabl land fix asset labour emploi product process activ transact tax product includ tax ownership land build structur util enterpris product includ owner occupi dwell tax fix asset vehicl machineri equip purpos product asset own rent tax total wage bill payrol tax tax intern transact travel abroad foreign remitt similar transact resid purpos product tax paid enterpris order obtain busi profession licenc licenc grant automat payment amount due govern carri check suitabl safeti busi premis reliabl safeti equip emploi profession compet staff emploi qualiti standard good servic produc condit grant licenc payment treat purchas servic render amount charg licenc proport cost check carri govern tax pollut result product activ consist tax levi emiss discharg environ noxiou gase liquid harm substanc includ payment made collect dispos wast noxiou substanc public author constitut intermedi consumpt enterpris compens vat result flat rate system frequent found agricultur head exclud tax person vehicl household record current tax incom wealth tax product import paid institut european union tax product import paid institut european union includ tax paid directli resid produc unit institut european union ecsc levi mine iron steel produc enterpris tax collect nation govern behalf institut european union receipt common agricultur polici levi import agricultur product monetari compensatori amount levi export import sugar product levi tax isoglucos respons tax milk cereal receipt trade countri custom duti levi basi integr tariff european union taric receipt vat member state record tax product import tax product import record activ transact event occur creat liabil pai tax econom activ transact event tax legisl impos unit concern oblig pai tax perman escap attent tax author unrealist assum activ transact event give rise financi asset liabil form payabl receiv reason amount record system determin amount due payment evidenc tax assess declar instrument creat liabil form clear oblig pai part taxpay system imput miss tax evidenc tax assess tax evidenc tax assess paid instanc bankruptci treat paid eventu write bad debt govern recogn claim longer collect write record volum asset account govern default debtor cancel debt mutual agreement govern debtor cancel treat capit transfer govern debtor capit account simultan extinct claim financi account total tax record includ interest charg arrear tax due fine impos taxat author imposs record interest fine separ tax includ charg impos connect collect recoveri tax outstand correspondingli reduc amount tax rebat made gener govern matter econom polici tax refund made result payment system account tax product import gener incom account total economi resourc alloc primari incom account gener govern sector extern account primari incom current transfer tax product record resourc good servic account total economi enabl resourc good servic valu exclus tax product balanc valu inclus tax tax product gener incom account industri sector pai subsidi definit subsidi current unrequit payment gener govern institut european union make resid produc object influenc level product price remuner factor product market produc receiv subsidi product payment depend gener regul applic market market produc convent subsidi product record market output subsidi grant institut european union cover current transfer made directli resid produc unit subsidi classifi subsidi product import subsidi subsidi product subsidi product subsidi product definit subsidi product subsidi payabl unit good servic produc import subsidi specif amount monei unit quantiti good servic calcul ad valorem percentag price unit subsidi calcul differ target price market price paid buyer subsidi product payabl good produc sold import convent subsidi product pertain market output output final import subsidi definit import subsidi consist subsidi good servic payabl good cross frontier econom territori servic deliv resid institut unit includ loss incur matter deliber govern polici govern trade organ function purchas product resid sell lower price resid subsidi product subsidi product includ subsidi product domest consist subsidi payabl resid produc respect product consum econom territori loss govern trade organ function bui product resid produc sell lower price resid resid incur matter deliber govern econom social polici subsidi public corpor quasi corpor compens persist loss incur product activ result charg price lower averag cost product matter deliber govern european econom social polici direct subsidi export payabl directli resid produc good leav econom territori servic provid resid repay custom frontier tax product previous paid waiv tax due good sold insid econom territori subsidi product definit subsidi product consist subsidi subsidi product resid produc unit receiv consequ engag product market output market produc receiv subsidi product payment gener govern depend gener regul applic market market produc head includ subsidi payrol work forc consist subsidi payabl total wage salari bill total work forc employ type person physic handicap person person unemploi long period cost train scheme organ financ enterpris subsidi reduc pollut consist current subsidi intend cover cost addit process undertaken reduc elimin discharg pollut environ grant interest relief made resid produc unit intend encourag capit format effect current transfer design lighten produc oper cost treat account subsidi produc benefit differ interest practic paid directli govern credit institut make loan compens vat result flat rate system frequent found agricultur treat subsidi current transfer gener govern household capac consum treat social benefit miscellan current transfer current transfer part gener govern capac produc market good servic subsidi product current transfer shown head current transfer gener govern invest grant extraordinari payment social insur fund payment design increas actuari reserv fund payment shown head capit transfer transfer made gener govern financi corpor quasi corpor cover loss accumul financi year except loss due factor control enterpris classifi head capit transfer cancel debt produc unit incur govern result loan advanc govern agenc financi enterpris accumul trade loss financi year gener transact treat account capit transfer paragraph payment made gener govern rest world damag loss capit good result act war polit event nation disast shown head capit transfer share equiti corpor enterpris purchas gener govern shown head share equiti af payment made gener govern agenc assum respons abnorm pension charg affect public enterpris payment record miscellan current transfer payment made gener govern market produc pai part good servic market produc provid directli individu household context social risk paragraph household legal establish payment includ individu consumpt expenditur gener govern subsequ social benefit kind actual individu consumpt household time record subsidi record transact event product sale import rise subsidi occur case subsidi form differ purchas price sell price charg govern trade agenc record time good bought agenc sell price time subsidi intend cover loss incur produc record time gener govern agenc decid cover loss system account subsidi neg gener incom account total economi neg resourc alloc primari incom account gener govern sector extern account primari incom current transfer subsidi product record neg resourc good servic account total economi enabl resourc good servic balanc subsidi product neg gener incom account industri sector receiv consequ system multipl exchang rate tax product import subsidi multipl exchang rate applic member state european union system implicit tax import treat tax import exclud vat import duti implicit tax export treat tax product vat import tax implicit subsidi import treat import subsidi implicit subsidi export treat subsidi product properti incom definit properti incom incom receiv owner financi asset tangibl produc asset return provid fund put tangibl produc asset dispos institut unit properti incom classifi system interest distribut incom corpor dividend withdraw incom quasi corpor reinvest earn direct foreign invest properti incom attribut insur polici holder rent interest definit term financi instrument agre interest amount debtor liabl pai creditor period time reduc amount princip outstand creditor lend fund debtor lead creation financi instrument list form properti incom receiv owner kind financi asset deposit af secur share af loan af account receiv af interest deposit loan account receiv payabl interest receiv payabl financi asset liabil determin appli relev rate interest princip outstand point time account period interest secur interest bill similar short term instrument differ face price paid time issu discount measur interest payabl life bill increas bill due accumul accru interest constitut hold gain due increas princip outstand chang price asset bill treat hold gain loss interest bond debentur bond debentur long term secur give holder uncondit fix contractu determin variabl monei incom form coupon payment state fix sum date date secur redeem term coupon bond coupon payment interest base differ redempt price issu price distribut year matur bond interest accru year reinvest bond holder counterpart entri equal accru interest record financi account acquisit bond holder issu bond issuer debtor growth volum origin bond bond includ deep discount bond interest compon amount monei incom receiv coupon payment period amount interest accru period attribut differ redempt price issu price calcul coupon bond index link secur amount coupon payment princip outstand link price index chang princip outstand begin end account period due movement relev index treat interest accru period addit interest due payment period interest accru result index effect reinvest secur record financi account holder issuer interest rate swap forward rate agreement swap contractu arrang institut unit agre exchang stream payabl amount indebted time common varieti swap interest rate swap currenc swap stream interest payment result swap arrang record net payment parti swap payment parti special broker arrang swap record purchas servic principl appli transact forward rate agreement interest financi leas financi leas altern lend method financ purchas machineri equip contract channel fund lender borrow lessor purchas equip lesse contract pai rental enabl lessor period contract recov virtual cost includ interest lessor treat make loan lesse equal purchas price paid asset loan gradual paid full period leas rental paid period lesse treat compon repay princip payment interest rate interest imput loan implicitli determin total amount paid rental life leas relationship purchas price asset share rental repres interest gradual declin life leas princip repaid initi loan lesse subsequ repay princip record financi account lessor lesse interest payment record interest respect primari distribut incom account interest treat interest interest charg bank overdraft extra interest paid deposit left longer origin agre payment bond holder determin lotteri interest receiv mutual fund paragraph invest made assign sharehold capit exclud hold gain loss financi instrument belong unit trust record properti incom time record interest record accrual basi interest record accru continu time creditor amount princip outstand interest accru account period record paid ad princip outstand paid increas princip record financi account acquisit kind financi asset creditor equal acquisit liabil debtor interest record deduct tax levi interest receiv paid record inclus grant interest relief grant directli paid financi institut beneficiari subsidi servic provid financi intermediari alloc custom actual payment receipt interest financi intermediari adjust elimin margin repres implicit charg made financi intermediari adjust item need alloc primari incom account financi intermediari nomin industri convent output financi intermediari alloc intermedi consumpt system account interest shown resourc alloc primari incom account sector resourc extern account primari incom current transfer distribut incom corpor dividend definit dividend form properti incom receiv owner share af entitl result place fund dispos corpor rais equiti capit issu share altern rais fund borrow contrast loan capit equiti capit give rise liabil fix monetari term entitl holder share corpor fix predetermin incom head includ share issu sharehold payment dividend financi year issu bonu share repres capit fund form reserv undistribut profit give rise share sharehold proport hold includ dividend receiv mutual fund paragraph invest made assign sharehold capit exclud hold gain loss financi instrument belong unit trust record properti incom incom paid gener govern public enterpris recogn independ legal entiti formal constitut corpor enterpris time record dividend record time due paid determin corpor system account dividend alloc primari incom account sector corpor classifi resourc alloc primari incom account sector sharehold classifi resourc extern account primari incom current transfer withdraw incom quasi corpor definit withdraw incom quasi corpor consist amount entrepreneur withdraw profit earn quasi corpor belong amount record deduct current tax incom wealth deem paid owner busi quasi corpor make trade profit unit own choos leav part profit busi invest purpos incom left busi appear save quasi corpor profit withdrawn owner unit record account head withdraw incom quasi corpor profit earn rest world branch offic agenc resid enterpris branch offic treat resid unit retain earn reinvest earn direct foreign invest incom transfer parent enterpris treat account withdraw incom quasi corpor receiv rest world principl appli deal relat branch offic agenc oper econom territori resid parent enterpris belong head includ net oper surplu receiv resid owner land build rest world resid owner land build econom territori effect respect transact land build carri econom territori countri resid unit consid accord convent adopt esa notion resid unit resid owner equiti rental owner occupi dwell abroad regist import servic net oper surplu primari incom receiv rest world rental owner occupi dwell belong resid regist export servic net oper surplu primari incom paid rest world head withdraw incom quasi corpor includ amount owner receiv sale exist fix capit good sale land intang asset withdraw capit total partial liquid equiti quasi corpor amount treat withdraw equiti financi account convers fund provid owner quasi corpor purpos acquir asset reduc liabil treat addit equiti quasi corpor own govern run persist oper deficit matter deliber govern econom social polici regular transfer fund enterpris made govern cover loss treat subsidi time record withdraw incom quasi corpor record made owner system account withdraw incom quasi corpor alloc primari incom account sector quasi corpor classifi resourc alloc primari incom account owner sector resourc extern account primari incom current transfer reinvest earn direct foreign invest definit reinvest earn direct foreign invest equal oper surplu direct foreign invest enterpris properti incom current transfer receiv minu properti incom current transfer payabl includ actual remitt foreign direct investor current tax payabl incom wealth direct foreign invest enterpris direct foreign invest enterpris incorpor unincorpor enterpris investor resid economi own ordinari share vote power incorpor enterpris equival unincorpor enterpris direct foreign invest enterpris compris entiti identifi subsidiari investor own associ investor own branch wholli jointli own unincorpor enterpris directli indirectli own investor direct foreign invest enterpris broader concept foreign control corpor actual distribut made entrepreneuri incom direct foreign invest enterpris form dividend withdraw incom quasi corpor addit retain earn treat distribut remit foreign direct investor proport ownership equiti enterpris reinvest reinvest earn direct foreign invest posit neg time record reinvest earn direct foreign invest record earn system account reinvest earn direct foreign invest resourc alloc primari incom account sector resourc extern account primari incom current transfer properti incom attribut insur polici holder definit properti incom attribut insur polici holder correspond total primari incom receiv invest insur technic reserv insur technic reserv invest insur enterpris pension fund financi asset land net properti incom deduct interest paid receiv build gener net oper surplus net incom receiv result invest insur enterpris fund exclud proport ratio fund sum fund insur technic reserv technic reserv asset insur polici holder receipt invest shown account paid insur enterpris pension fund polici holder form properti incom attribut insur polici holder incom retain insur enterpris pension fund practic treat paid back insur enterpris pension fund form premium contribut supplement addit actual premium contribut payabl premium contribut supplement life insur polici life insur polici social insur scheme record actual premium contribut secondari distribut incom account unit concern premium supplement individu life insur social insur scheme actual premium current transfer record secondari distribut incom account directli includ element contribut chang net equiti household life insur reserv pension fund reserv record financi account unit concern time record properti incom attribut insur polici holder record accru system account properti incom attribut insur polici holder appear resourc alloc primari incom account polici holder alloc primari incom account insur resourc extern account primari incom current transfer rent rent land rent receiv landown tenant constitut form properti incom head includ rent payabl owner inland water river exploit water recreat purpos includ fish landown liabl pai land tax incur mainten expens sole consequ own land convent tax expens treat payabl person entitl land deem deduct rent oblig pai landown rent land includ rental build dwell situat rental treat payment market servic provid owner tenant build dwell shown account intermedi final consumpt tenant unit object basi split payment rent land rental build situat amount treat rent land believ exce build rental rent soil asset head includ royalti accru owner deposit miner fossil fuel coal oil natur ga grant leas institut unit permit explor extract deposit period time time record rent rent record period payabl system account rent record resourc alloc primari incom account sector resourc extern account primari incom current transfer current tax incom wealth definit current tax incom wealth cover compulsori unrequit payment cash kind levi period gener govern rest world incom wealth institut unit period tax assess incom wealth current tax incom wealth divid tax incom current tax tax incom definit tax incom consist tax incom profit capit gain assess actual presum incom individu household corpor npi includ tax assess hold properti land real estat hold basi estim incom owner tax incom includ tax individu household incom incom employ properti entrepreneurship pension includ tax deduct employ pai earn tax tax incom owner unincorpor enterpris includ tax incom profit corpor tax hold gain tax win lotteri gambl payabl amount receiv winner distinct tax turnov produc organ gambl lotteri treat tax product current tax current tax includ current tax capit consist tax payabl period ownership land build owner current tax net wealth asset jewelleri extern sign wealth tax mention paid enterpris result engag product mention tax incom poll tax levi adult household independ incom wealth expenditur tax payabl total expenditur person household payment household licenc vehicl boat aircraft busi purpos licenc hunt shoot fish tax intern transact travel abroad foreign remitt foreign invest payabl produc import duti paid household current tax incom wealth includ inherit tax death duti tax gift inter vivo deem levi capit beneficiari shown head capit tax occasion except levi capit wealth shown head capit tax tax land build asset own rent enterpris product tax treat tax product payment household licenc licenc vehicl boat aircraft licenc hunt shoot fish drive pilot licenc televis radio licenc firearm licenc museum librari admiss garbag dispos fee treat case purchas servic render govern total tax record includ interest charg arrear tax due fine impos taxat author imposs record interest fine separ includ charg impos connect recoveri assess tax outstand correspondingli reduc amount rebat made gener govern matter econom polici refund made result payment record current tax incom wealth current tax incom wealth record time activ transact event occur creat liabil pai econom activ transact event tax legisl impos unit concern oblig pai tax perman escap attent tax author unrealist assum activ transact event give rise financi asset liabil form payabl receiv reason amount record system determin amount due payment evidenc tax assess declar instrument creat liabil form clear oblig pai part taxpay system imput miss tax evidenc tax assess tax evidenc tax assess paid instanc bankruptci treat paid eventu write bad debt govern recogn claim longer collect write record volum asset account govern default debtor cancel debt mutual agreement govern debtor cancel treat capit transfer govern debtor capit account simultan extinct claim financi account case liabil pai incom tax determin account period incom accru flexibl need time tax record incom tax deduct sourc pay tax regular prepay incom tax record period paid final tax liabil incom record period liabil determin system account current tax incom wealth record secondari distribut incom account sector taxpay classifi resourc secondari distribut incom account gener govern resourc extern account primari incom current transfer social contribut benefit definit social benefit transfer household cash kind intend reliev financi burden number risk made collect organ scheme scheme govern unit npish includ payment gener govern produc individu benefit household made context social risk list risk give rise social benefit convent fix sick invalid disabl occup accid diseas ag survivor matern famili promot employ unemploy hous educ gener needi social benefit includ current lump sum transfer scheme receiv contribut cover entir commun larg section commun impos control govern unit social secur scheme current lump sum transfer scheme organ enterpris behalf employe employe depend privat fund unfund enterpris scheme contribut made employe employ made emploi person current transfer govern unit npish condit previou payment contribut assist social benefit exclud insur claim base polici sole initi insur independ employ govern insur claim polici sole purpos obtain discount polici follow collect agreement order individu polici treat part social insur scheme eventu circumst particip insur correspond risk list paragraph addit condit satisfi particip scheme obligatori law categori worker employe emploi term condit employ employe group employe scheme collect oper benefit design group worker employe emploi particip restrict member group employ make contribut actual imput scheme behalf employe employe make contribut social insur scheme scheme worker oblig encourag employ gener govern insur eventu circumst advers affect welfar depend social insur scheme classifi type social secur scheme cover entir commun larg section commun impos control financ govern unit privat fund scheme consist scheme social contribut paid parti insur enterpris autonom pension fund scheme employ maintain special reserv segreg reserv scheme constitut separ institut unit employ refer autonom pension fund reserv treat asset belong beneficiari employ unfund scheme employ pai social benefit employe employe depend resourc creat special reserv purpos social insur scheme organ govern unit employe classifi privat fund scheme unfund scheme social secur scheme social contribut divid actual contribut payabl categori scheme mention paragraph imput contribut payabl unfund scheme social contribut divid compulsori law social contribut actual social contribut actual social contribut includ employ actual social contribut correspond flow employ actual social contribut paid employ social secur fund insur enterpris autonom autonom pension fund administ social insur scheme secur social benefit employe employ actual social contribut made benefit employe record compon compens employe wage salari cash kind social contribut record paid employe current transfer social secur fund insur enterpris autonom autonom pension fund employe social contribut social contribut payabl employe social secur privat fund unfund scheme employe social contribut consist actual contribut payabl case privat fund scheme contribut supplement payabl properti incom attribut insur polici holder receiv employe particip scheme minu servic charg servic charg treat charg employe contribut employ social contribut emploi emploi person social contribut payabl benefit person employe emploi person employ account worker emploi person includ contribut supplement payabl properti incom attribut insur polici holder receiv particip individu record pai back insur enterpris addit contribut payment actual social contribut compulsori virtu statut regul paid result collect agreement industri agreement employ employe enterpris written contract employ case contribut voluntari voluntari contribut refer cover social contribut person longer legal oblig contribut pai continu pai social secur fund social contribut paid insur enterpris friendli societi pension fund classifi sector part supplementari insur scheme organ enterpris benefit employe join voluntarili contribut friendli societi membership open employe emploi worker distinguish social contribut compulsori supplementari level introduc classif compulsori employ actual social contribut voluntari employ actual social contribut compulsori employe social contribut voluntari employe social contribut compulsori social contribut emploi person voluntari social contribut emploi person actual social contribut social secur fund govern agenc record gross distribut transact hand social contribut paid privat fund scheme insur enterpris friendli societi autonom pension fund includ sector record net deduct part contribut repres insur servic provid resid resid household convent adopt part contribut repres effect payment market servic form part final consumpt household case contribut paid resid household part export servic case autonom privat fund social insur scheme employ maintain segreg reserv servic charg deduct contribut paid employe scheme constitut separ institut unit employ cost manag administ fund assimil employ gener product cost time record employ actual social contribut employe social contribut record time work rise liabil pai contribut carri social contribut emploi emploi person record liabil pai creat system account actual social contribut record secondari distribut incom account household extern account primari incom current transfer case resid household resourc secondari distribut incom account resid insur employ resourc extern account primari incom current transfer case resid insur employ imput social contribut imput social contribut repres counterpart social benefit eventu employe social contribut paid directli employ link employ actual contribut employe employe elig person correspond flow principl base actuari consider introduc imput social contribut social benefit distribut directli employ includ account head social benefit cost benefit part cover employe actual contribut includ compens employe paid employ employ provid social benefit directli employe employe depend resourc involv social secur fund insur enterpris autonom pension fund creat special fund segreg reserv purpos beneficiari consid protect specif circumst payment made cover remuner imput employe equal amount social contribut need secur de facto entitl social benefit accumul amount depend level benefit payabl wai employ liabil scheme evolv futur result factor expect number ag distribut life expect present previou employe valu imput contribut principl base kind actuari consider determin level premium charg insur enterpris result polit event econom ratio number emploi number receiv pension appreci abnorm imput contribut current employe estim actual pension paid reason percentag wage salari paid current employe purpos practic difficult decid larg imput contribut enterpris make estim basi contribut paid similar fund scheme order calcul liabil futur practic altern unfund social benefit payabl enterpris account period deduct actual contribut made employe estim imput remuner need cover imput contribut reason imput contribut need diverg unfund social benefit paid period chang composit ag structur enterpris labour forc benefit paid current period employe social contribut provid suffici estim contribut imput remuner employ record gener incom account pai exist employe compon compens amount imput social contribut equal estim social contribut need provid unfund social benefit entitl employe record secondari distribut incom account pai back employ amount imput social contribut current transfer pai separ social insur scheme time record imput social contribut repres counterpart compulsori direct social benefit record time oblig pai benefit aris imput social contribut repres counterpart voluntari direct social benefit record time benefit provid system account imput social contribut record secondari distribut incom account household extern account primari incom current transfer resourc secondari distribut incom account sector employ belong extern account primari incom current transfer social benefit social transfer kind head made head social secur benefit cash payabl household social secur fund exclud reimburs benefit provid social secur scheme privat fund social benefit cash kind payabl household insur enterpris institut unit administ privat fund social insur scheme unfund employe social benefit cash kind payabl employe depend survivor employ administ unfund social insur scheme typic includ continu payment normal reduc wage period absenc work result ill health accid matern payment famili educ allow respect depend payment retir survivor pension employe survivor payment sever allow worker survivor event redund incapac accident death link collect agreement gener medic servic relat employe work convalesc retir home unfund employe social benefit payabl employ employe elig person record includ employ actual social contribut payment made employ benefit person concern insur social assist beneft cash payabl household govern unit npish meet social insur benefit made social insur scheme incorpor social contribut social insur benefit benefit includ current transfer paid respons event circumst cover social insur scheme transfer made respons natur disast record current transfer capit transfer social transfer kind definit social transfer kind consist individu good servic provid transfer kind individu household govern unit npish purchas market produc market output govern unit npish financ taxat govern incom social secur contribut donat properti incom case npish market servic produc npish characterist collect servic market servic produc npish simplic convent treat individu natur servic provid free price econom signific household individu servic distinguish collectv servic provid commun larg section commun individu servic consist educ health servic kind servic hous servic cultur recreat servic frequent provid head social transfer kind includ social benefit kind transfer individu market good servic social benefit kind social benefit kind social transfer kind intend reliev household financi burden social risk paragraph subdivid beneficiari household purchas good servic reimburs relev servic provid directli beneficiari case gener govern unit npish produc purchas part good servic directli provid produc beneficiari social secur benefit reimburs benefit consist reimburs social secur fund approv expenditur made household good servic household purchas good servic subsequ reimburs part social secur fund household regard act behalf social secur fund effect household short term credit social secur fund liquid household reimburs amount expenditur reimburs record incur directli social secur fund time household make purchas expenditur record household differ purchas price paid amount reimburs amount expenditur reimburs treat current transfer cash social secur fund household social secur benefit kind consist social transfer kind reimburs made social secur fund household social secur benefit kind consist medic dental treatment surgeri hospit accommod spectacl contact lens medic applianc equip similar good servic context social risk servic provid directli beneficiari reimburs market market produc valu payment made household deduct social assist benefit kind consist transfer kind provid household govern unit npish similar natur social secur benefit kind provid context social insur scheme includ cover social insur scheme social hous dwell allow dai nurseri profession train reduct transport price provid social purpos similar good servic context social risk payment made household deduct transfer individu market good servic definit transfer individu market good servic consist good servic provid individu household free price econom signific market produc govern unit npish correspond individu consumpt expenditur npish govern paragraph social benefit kind grant household social secur social assist arrang time record social benefit cash record claim benefit establish kind record time servic provid time ownership good provid directli household market produc place system account social benefit social transfer kind record secondari distribut incom account sector grant benefit extern account primari incom current transfer case benefit grant rest world resourc secondari distribut incom account household resourc extern account primari incom current transfer case benefit grant resid household social transfer kind record redistribut incom kind account sector grant benefit resourc redistribut incom kind account household consumpt good servic transfer record adjust dispos incom account convent social transfer kind rest world regist social benefit social transfer kind current transfer net life insur premium definit net life insur premium premium payabl polici institut unit polici individu household initi benefit independ employ govern social insur scheme net life insur premium compris actual premium payabl polici holder obtain insur cover account period premium earn premium supplement payabl properti incom attribut insur polici holder deduct servic charg insur enterpris arrang insur net life insur premium amount provid cover event accid result damag good properti harm person result natur human fire flood crash collis sink theft violenc accid sick financi loss result event sick unemploy accid time record net life insur premium record earn insur premium servic charg deduct part total premium paid current period previou period cover risk outstand current period premium earn current period distinguish premium due payment current period cover risk futur period current period system account net life insur premium record secondari distribut incom account resid polici holder extern account primari incom current transfer case resid polici holder resourc secondari distribut incom account resid insur enterpris resourc extern account primari incom current transfer case resid insur enterpris life insur claim definit life insur claim repres claim due contract respect life insur amount insur enterpris oblig pai settlement injuri damag suffer person good includ fix capit good life insur claim includ payment constitut social benefit servic charg life insur calcul subtract claim due combin premium earn premium supplement total claim due equal net life premium receiv insur enterpris account period underlin fact essenti function life insur redistribut resourc settlement life insur claim treat transfer claimant payment treat current transfer larg sum involv result accident destruct fix asset person injuri individu amount receiv claimant commit purpos good asset damag destroi necessarili repair replac claim aris damag injuri polici holder properti person parti case valid claim record payabl directli insur enterpris injur parti indirectli polici holder time record life insur claim record time accid event insur occur system account record secondari distribut incom account resid insur enterpris extern account primari incom current transfer case resid insur enterpris resourc secondari distribut incom account beneficiari sector resourc extern account primari incom current transfer case resid beneficiari current transfer gener govern definit current transfer gener govern includ transfer subsector gener govern central govern state govern local govern social secur fund except tax subsidi invest grant capit transfer current transfer gener govern includ transact behalf unit record account resourc beneficiari unit behalf transact made situat aris govern agenc central govern depart collect tax automat transfer total part govern agenc local author case tax receipt destin govern agenc shown collect directli agenc current transfer gener govern solut appli fortiori case tax destin govern agenc form addit rate superimpos tax levi central govern delai remit tax govern unit give rise entri account receiv payabl financi account hand transfer tax receipt form part block transfer central govern govern agenc includ current transfer gener govern transfer correspond specif categori tax made automat fund counti local author fund accord scale apportion laid central govern time record current transfer gener govern record time regul forc stipul made system account current transfer gener govern record resourc secondari distribut incom account subsector gener governmen current intern cooper definit current intern cooper includ transfer cash kind gener govern govern intern organis rest world invest grant capit transfer head cover tax contribut govern institut european union gnp base fourth resourc contribut govern intern organ exclud tax payabl member govern supran organ current transfer gener govern receiv institut organ refer current transfer govern cash payment intend financ budget deficit foreign countri oversea territori kind counterpart gift food militari equip emerg aid natur disast form food cloth medicin wage salari paid govern institut european union intern organ advis technic assist expert made develop countri current intern cooper includ transfer gener govern intern organ locat countri intern organ treat resid institut unit countri locat time record time regul forc stipul transfer made obligatori transfer time transfer made voluntari transfer system account current intern cooper record resourc secondari distribut incom account gener govern sector resourc extern account primari incom current transfer miscellan current transfer current transfer npish current transfer npish includ voluntari contribut legaci membership subscript financi assist npish receiv household includ resid household lesser extent unit includ regular subscript paid household trade union polit sport cultur religi similar organ classifi sector npish voluntari contribut legaci household corpor enterpris rest world npish includ transfer kind form gift food cloth blanket medicin chariti distribut resid resid household assist grant gener govern transfer made specif purpos financ capit expenditur shown invest grant exclud payment membership due subscript market npi serv busi chamber commerc trade associ treat payment servic render time record current transfer npish record time made system account current transfer npish record secondari distribut incom account contribut sector extern account primari incom current transfer resourc secondari distribut incom account npish sector current transfer household definit current transfer household consist current transfer cash kind made receiv resid household resid resid household compris remitt emigr worker perman settl abroad work abroad period year longer member famili live countri origin parent children locat time record time transfer occur system account current transfer household record resourc secondari distribut incom account household resourc extern account primari incom current transfer fine penalti definit fine penalti impos institut unit court law quasi judici bodi treat compulsori current transfer includ head fine penalti impos tax author evas late payment tax distinguish tax payment fee obtain licenc payment tax payment servic render govern unit time record fine penalti record time liabil aris lotteri gambl amount paid lotteri ticket bet consist element payment servic charg unit organ lotteri gambl residu current transfer paid winner servic charg substanti cover tax product gambl servic transfer regard system take place directli particip lotteri gambl household resid household part signific net transfer household sector rest world current transfer record time made payment compens definit payment compens consist current transfer paid institut unit institut unit compens injuri person damag properti caus exclud payment life insur claim payment compens compulsori payment award court law gratia payment agre court head cover gratia payment made govern unit npish compens injuri damag caus natur disast classifi capit transfer time record payment compens record made gratia payment made compulsori payment gnp base fourth resourc gnp base fourth resourc creat council decis june system commun resourc current transfer paid gener govern member state institut european union residu contribut budget institut assess level gnp countri time record gnp base fourth resourc record paid system account gnp base fourth resourc appear secondari distribut incom account gener govern resourc extern account primari incom current transfer current transfer npish gener govern tax payment gener govern public enterpris classifi sector financi corpor quasi corpor enterpris intend cover abnorm pension charg travel fellowship award paid resid resid household gener govern npish bonu payment save grant interv gener govern household order reward save period refund household expenditur incur behalf social welfar organ current transfer npish rest world sponsor corpor payment regard purchas advertis servic instanc transfer good scholarship current transfer gener govern household capac consum record social benefit time record transfer record made gener govern record made system account miscellan current transfer resourc secondari distribut incom account sector resourc extern account primari incom current transfer adjust chang net equiti household pension fund reserv definit adjust chang net equiti household pension fund reserv repres adjust need make save household chang actuari reserv household definit claim claim reappear financi level asset head fed premium contribut record secondari distribut incom account social contribut household treat financi account balanc sheet system own reserv privat fund scheme autonom autonom adjust item ensur excess pension contribut pension receipt transfer payabl transfer receiv affect household save order neutral effect adjust equal total actual social contribut respect pension payabl privat fund pension scheme total contribut supplement payabl properti incom attribut insur polici holder minu servic charg minu total pension paid social insur benefit privat fund pension scheme ad dispos incom adjust dispos incom household incom account arriv save save household pension contribut pension receipt record current transfer secondari distribut incom account adjust item order reconcil save household chang net equiti pension fund reserv record financi account system opposit adjust need incom account insur enterpris autonom pension fund employ maintain autonom pension fund time record adjust record flow compos system account adjust chang net equiti household pension fund reserv record incom account insur enterpris sector sector administ autonom pension fund extern account primari incom current transfer case resid institut resourc incom account household sector resourc extern account primari incom current transfer case resid household capit transfer capit transfer current transfer fact involv acquisit dispos asset asset parti transact made cash kind result commensur chang financi financi asset shown balanc sheet parti transact capit transfer kind consist transfer ownership asset inventori cash cancel liabil creditor counterpart receiv return capit transfer cash consist transfer cash parti rais dispos asset asset inventori parti expect requir acquisit asset asset inventori parti recipi oblig cash acquir asset asset condit transfer made capit transfer cover capit tax invest grant capit transfer capit tax definit capit tax consist tax levi irregular infrequ interv valu asset net worth own institut unit valu asset transfer institut unit result legaci gift inter vivo transfer capit tax includ tax capit transfer inherit tax death duti tax gift inter vivo deem levi capit beneficiari tax sale asset transfer capit levi occasion except levi asset net worth own institut unit includ better levi tax increas agricultur land due plan permiss develop land commerci residenti purpos time record capit tax record time tax liabil aris system account capit tax record liabil net worth capit account sector taxpay classifi liabil net worth capit account gener govern liabil net worth capit account rest world invest grant definit invest grant consist capit transfer cash kind made govern rest world resid resid institut unit financ part cost acquir fix asset invest grant made cash kind invest grant kind consist transfer transport equip machineri equip govern resid resid unit direct provis build structur resid resid unit invest grant includ transfer militari equip form weapon equip sole function fire weapon classifi fix asset capit format carri gener govern benefit sector economi shown invest grant beneficiari identifi owner capit case capit format record asset capit account beneficiari financ invest grant appear liabil net worth account head includ singl recurr payment design financ capit format period instal payment respect capit format carri earlier period part annual payment gener govern repres amort debt contract enterpris purpos capit format project amort govern assum total partial respons treat invest grant grant interest relief made gener govern exclud object relief encourag capit format practic assumpt public author part interest charg constitut flow interest current distribut transact grant serv dual purpos financ amort debt contract payment interest capit borrow separ element grant treat account invest grant invest grant sector financi corpor quasi corpor enterpris includ addit grant privat enterpris capit grant public enterpris recogn independ legal entiti provid govern depart make grant retain claim public enterpris invest grant household sector includ equip modern grant busi corpor quasi corpor enterpris grant household construct purchas improv dwell invest grant gener govern includ payment grant interest relief made subsector gener govern purpos financ capit format import exampl transfer central govern local author specif purpos financ gross fix capit format emphas transfer gener natur intend indetermin purpos shown current transfer gener govern partli cover expenditur capit format invest grant profit institut gener govern rest world distinguish current transfer profit institut criterion invest grant rest world restrict transfer specif object financ capit format resid unit includ unrequit transfer construct bridg road factori hospit school develop countri construct build intern organ compris instal payment period time singl payment head cover suppli fix capit good free charg time record invest grant cash record payment due made invest grant kind record ownership asset transfer system account invest grant record liabil net worth capit account gener govern liabil net worth capit account sector receiv grant liabil net worth capit account rest world capit transfer definit capit transfer cover transfer invest grant capit tax redistribut incom redistribut save wealth sector subsector economi rest world capit transfer includ transact payment gener govern rest world owner capit good destroi damag act war polit event natur disast flood transfer gener govern financi corpor quasi corpor enterpris cover loss accumul financi year except loss control enterpris transfer subsector gener govern design cover unexpect expenditur accumul deficit recurr bonu payment save grant gener govern household reward save carri period year legaci larg gift inter vivo donat unit belong sector includ legaci larg gift npi gift univers cover cost build residenti colleg librari laboratori counterpart transact cancel debt agreement institut unit belong sector subsector cancel govern debt ow foreign countri payment fulfil guarante free default debtor oblig cancel mutual agreement treat capit transfer creditor debtor equal outstand debt time cancel likewis counterpart transact debt assumpt capit transfer exclud cancel financi claim assumpt liabil quasi corpor owner quasi corpor case treat transact share equiti paragraph debt cancel debt assumpt public corpor govern disappear institut unit system case record volum asset account paragraph debt cancel debt assumpt public corpor govern part ongo process privat achiev short term perspect case treat transact share equiti paragraph write debt transact institut unit capit account financi account system creditor decid write record volum asset account creditor debtor paragraph provis bad debt treat book keep entri intern institut produc unit system unilater repudi debt debtor transact recogn system part realiz capit gain loss redistribut sector capit gain redistribut insur compani household counterpart transact transfer gener govern proce privat made indirectli hold compani record financi transact share equiti direct impact level net lend net borrow gener govern major payment compens extens damag injuri cover insur polici payment gener govern rest world payment award court law settl court includ payment compens damag caus major explos oil spillag side effect drug extraordinari payment social insur fund made employ includ govern govern part social function payment design increas actuari reserv fund accompani adjust social insur fund household record capit transfer annex iii insur paragraph time record capit transfer cash record payment due made capit transfer kind record ownership asset transfer liabil cancel creditor system account capit transfer shown liabil net worth capit account sector rest world chapter financi transact definit financi transact transact financi asset liabil institut unit rest world definit transact paragraph financi transact interact institut unit institut unit rest world mutual agreement involv simultan creation liquid financi asset conterpart liabil chang ownership financi asset assumpt liabil financi asset econom asset compris mean payment financi claim econom asset close financi claim natur mean payment consist monetari gold special draw right currenc transfer deposit financi claim entitl owner creditor receiv payment seri payment counter perform institut unit debtor incur counterpart liabil exampl econom asset close financi claim natur share equiti partli conting asset institut unit issu financi asset consid incur counterpart liabil conting asset contractu arrang institut unit rest world condit fulfil financi transact take place exampl guarante payment parti letter credit line credit underwritten note issuanc facil nif deriv instrument system conting asset financi asset case contractu arrang market tradabl offset market conting asset record system categori financi asset distinguish monetari gold special draw right af currenc deposit af secur share af loan af share equiti af insur technic reserv af account receiv payabl af system financi asset counterpart liabil except financi asset classifi categori monetari gold special draw right af categori liabil distinguish categori counterpart financi asset classif financi transact correspond classif financi asset liabil categori financi transact distinguish transact monetari gold special draw right transact currenc deposit transact secur share transact loan transact share equiti transact insur technic reserv transact account receiv payabl financi asset held liabil outstand point time sector rest world record balanc sheet chapter financi transact result balanc sheet open balanc sheet close balanc sheet includ flow chapter due interact institut unit rest world mutual agreement flow broken revalu financi asset liabil volum financi asset liabil due financi transact record revalu account volum asset account categori catastroph loss uncompens seizur volum financi asset liabil classif structur financi transact institut unit record financi account sector involv financi transact institut unit rest world record financi account sector involv extern financi account financi account rest world chapter financi account sector rest world show left side acquisit dispos financi asset side show incurr liabil repay balanc item financi account net acquisit financi asset net incurr liabil net lend net borrow financi account sector consolid consolid consolid financi account sector show financi asset liabil due financi transact institut unit classifi sector involv consolid financi account sector show financi asset liabil due financi transact institut unit classifi sector consider institut unit rest world compar consolid financi account financi transact institut unit classifi sector consider elimin consolid financi account extern financi account consolid definit financi transact institut unit increas net lend net borrow institut unit amount decreas net lend net borrow institut unit financi transact institut unit classifi sector chang net lend net borrow sector consolid consolid financi account sector show amount net lend net borrow token financi transact institut unit chang net lend net borrow total economi equal amount opposit sign net lend net borrow extern financi account total net lend net borrow institut unit rest world financi account debtor creditor sector rest world extens financi account show addit breakdown net acquisit financi asset debtor sector breakdown net incurr liabil creditor sector inform debtor creditor relationship consist financi balanc sheet debtor creditor paragraph case financi transact secondari market provid inform institut unit financi asset sold financi asset bought financi account debtor creditor complet answer question financ account period financi account final account full sequenc account record transact chapter financi account balanc item carri forward account system balanc item financi account ident balanc item capit account practic discrep found calcul basi statist data financi transact counterpart transact system counterpart financi transact financi transact simultan rise reduct financi asset liabil exchang financi asset record wholli financi account sector rest world case transact counterpart financi transact chang portfolio financi asset liabil chang total financi asset liabil institut unit involv rest world chang net lend net borrow net worth counterpart financi transact transact product chapter distribut transact chapter transact financi produc asset paragraph case counterpart transact financi transact financi transact net lend net borrow institut unit involv rest world chang counterpart transact financi transact current capit transfer chapter case financi transact involv chang ownership financi asset assumpt liabil debtor debt assumpt simultan liquid financi asset counterpart liabil debt cancel debt forgiv counterpart transact debt assumpt debt cancel classifi categori capit transfer record capit account owner quasi corpor assum liabil cancel financi claim quasi corpor counterpart transact debt assumpt debt cancel transact share equiti govern cancel assum debt public corpor disappear institut unit system transact record capit account financi account case flow record volum asset account chapter flow govern cancel assum debt public corpor part ongo process privat achiev short term perspect counterpart transact transact share equiti privat mean give control public corpor paragraph dispos share equiti cancel assumpt lead increas fund paragraph increas fund due issu share equiti write write bad debt creditor unilater cancel liabil debtor debt repudi classifi financi transact involv interact institut unit institut unit rest world mutual agreement write write bad debt creditor record volum asset account paragraph debt repudi recogn system counterpart transact financi transact interest interest receiv creditor payabl debtor kind financi claim classifi categori currenc deposit af secur share af loan af account receiv payabl af system interest record accrual basi interest record accru continu time creditor amount princip outstand paragraph counterpart transact entri interest financi transact creat addit financi claim creditor debtor effect financi transact interest reinvest actual payment interest record interest involv transact relat chang ownership mean payment counterpart transact financi transact reduc net financi claim creditor debtor accru interest paid due rise interest arrear accru interest record system interest arrear chang total financi asset liabil possibl classif paragraph counterpart transact financi transact properti incom alloc distribut exampl interest dividend receiv mutual fund invest made alloc distribut sharehold paragraph reinvest earn direct foreign invest properti incom attribut insur polici holder case individu life insur polici social insur scheme effect counterpart financi transact posit neg properti incom reinvest classif financi transact financi transact classifi categori subdivid categori subdivid posit classif transact financi asset liabil correspond classif financi asset liabil paragraph definit categori categori posit supplementari explan provid esa section financi transact chapter balanc sheet chapter repeat definit explan main text annex summari asset liabil defin system classif financi transact financi asset liabil base primarili liquid legal characterist financi asset classif function categori except memorandum item relat direct foreign invest definit categori categori posit gener independ classif institut unit aris classif financi asset liabil detail cross classif classif institut unit class deposit monetari financi institut detail classif financi asset liabil emploi depend institut sector analys gt tabl gt analys monetari polici transmiss channel requir identifi measur monei balanc sheet financi account sector rest world definit measur monei appli vari countri time addit compos compon case correspond categori categori posit financi asset liabil defin system monei creat monei hold monei neutral sector depend definit monetari aggreg consider measur monei defin system method provid annex chapter measur monei balanc sheet financi account shown innov financi market diminish us short term long term distinct financi asset liabil matur analysi import analysi interest rate asset yield breakdown rang matur requir matur distinct recogn secondari classif criterion relev definit short term financi asset liabil financi asset liabil origin matur year except case year maximum long term financi asset liabil financi asset liabil origin matur year except case year minimum categori categori posit financi asset liabil broken unit denomin definit financi asset liabil nation currenc financi asset liabil denomin currenc unit countri legal tender financi asset liabil foreign currenc financi asset liabil denomin currenc unit countri legal tender financi asset foreign currenc includ financi asset denomin currenc basket ecu sdr financi asset denomin gold distinct nation foreign currenc categori currenc deposit af monetari gold special draw right sdr categori consist categori financi transact monetari gold special draw right sdr financi asset classifi categori monetari gold sdr af financi asset counterpart liabil system transact monetari gold sdr involv ownership financi asset paragraph monetari gold definit categori monetari gold consist transact monetari gold af gold held compon foreign reserv monetari author subject effect control author monetari author sector base function concept consist subsector central bank central govern institut carri oper attribut central bank oper includ issu currenc mainten manag intern reserv oper exchang stabil fund gold financi asset central bank central govern circumst financi corpor hold titl gold sold specif consent monetari author restrict circumst concept effect control appli gold hold financi corpor central bank monetari gold take form bar puriti transact monetari gold consist predominantli sale purchas monetari gold monetari author purchas monetari gold record financi account domest monetari author increas financi asset counterpart entri decreas financi asset rest world transact monetari gold gold monetari gold treat acquisit dispos valuabl sole purpos provid store wealth final intermedi consumpt chang inventori transact monetari gold includ transact monetari author gold compon foreign reserv monetari author add monetari gold hold monetari gold releas monetari gold hold monetari purpos deem monet demonet gold monet demonet gold give rise entri financi account chang balanc sheet posit account entri volum asset account reclassif reclassif gold valuabl monetari gold af paragraph demonet gold record symmetr deposit secur loan denomin gold treat financi asset monetari gold classifi similar financi asset foreign currenc categori monetari gold swap arrang involv temporari exchang monetari gold deposit treat collater loan paragraph special draw right sdr definit categori special draw right sdr consist transact sdr af intern reserv asset creat intern monetari fund imf alloc member supplement exist reserv asset sdr consid liabil imf imf member sdr alloc actual uncondit liabil repai sdr alloc sdr held exclus offici holder central bank transfer particip imf special draw right depart holder design imf central bank intern agenc sdr repres holder assur uncondit obtain reserv asset foreign exchang sdr held monetari author aris transact sdr involv sdr payment receipt imf particip imf special draw right depart holder record financi account monetari author rest world sdr aris sdr record revalu account alloc cancel sdr record volum asset account paragraph currenc deposit definit categori currenc deposit consist transact currenc deposit af currenc circul type deposit nation foreign currenc categori divid categori financi transact currenc transfer deposit deposit distinct transfer transfer deposit difficult analyt countri distinct deposit loan paragraph currenc definit categori currenc consist transact currenc af note coin circul commonli make payment categori af includ note coin circul issu resid monetari author note coin circul issu resid monetari author held resid categori af includ note coin circul central bank stock note emerg stockpil note commemor coin commonli make payment sector rest world hold currenc issu central bank central govern rest world except case monetari financi institut currenc deem liabil issu institut unit transfer deposit definit categori transfer deposit consist transact transfer deposit af deposit nation foreign currenc immedi convert currenc transfer chequ banker order debit entri kind signific restrict penalti categori af includ transfer deposit resid resid monetari financi institut cover transfer deposit monetari financi institut deposit monetari financi institut hold central bank satisfi compulsori reserv requir deposit remain transfer work balanc foreign exchang deposit swap arrang monetari financi institut sector rest world hold transfer deposit liabil predominantli monetari financi institut rest world gener govern deposit definit categori deposit consist transact deposit af deposit nation foreign currenc transfer deposit deposit make payment time convert currenc transfer deposit kind signific restrict penalti categori af includ time deposit deposit immedi dispos subject fix term period prior notic withdraw includ deposit central bank form compulsori reserv extent depositor realiz notic restrict save deposit save book save certif certif deposit negoti negoti theoret restrict deposit result save scheme contract deposit involv oblig part depositor make regular payment period capit paid interest accru fix term elaps deposit combin issu end save period loan proportion accumul save purpos bui build dwell evid deposit issu save loan associ build societi credit union call share legal practic redeem demand short notic repay margin payment relat financi deriv liabil monetari financi institut paragraph short term repurchas agreement repo liabil monetari financi institut paragraph categori af includ negoti certif deposit negoti save certif classifi categori secur share exclud financi deriv af categori af includ offici ecu held central bank financi asset consist ecu issu emi monetari reserv central bank member state purpos implement em agreement ecu emi central bank member state mean settlement transact emi emi grant monetari author countri intern monetari institut statu holder ecu financi claim liabil central bank aris short term financ mechan short term monetari support mechan administ emi financi claim imf compon intern reserv evidenc loan consist imf member reserv tranch posit aris payment part member subscript reserv asset fund net member currenc liabil imf evidenc loan consist fund credit imf gener resourc account measur amount member currenc imf member oblig repurchas sector rest world hold deposit liabil predominantli monetari financi institut rest world sector gener govern paragraph secur share definit categori secur share consist transact secur share af financi asset bearer instrument negoti trade secondari market offset market grant holder ownership right institut unit issu categori af cover financi asset typic repres document intend circul nomin determin issu includ bill bond certif deposit commerci paper debentur financi deriv similar instrument trade financi market distinct secur share loan paragraph sector rest world hold secur share financi asset liabil predominantli financi financi corpor central state local govern rest world categori divid categori financi transact secur share exclud financi deriv financi deriv secur share exclud financi deriv definit categori secur share exclud financi deriv consist transact secur share exclud financi deriv af secur share give holder uncondit fix contractu determin variabl monei incom form coupon payment interest state fix sum date date startiung date fix time issu categori divid relev posit financi transact short term secur share exclud financi deriv long term secur thanshar exclud financi deriv short term secur share exclud financi deriv definit posit short term secur share exclud financi deriv consist transact short term secur share exclud financi deriv af secur share short term origin matur paragraph financi deriv short term secur financi deriv gener issu discount posit af includ treasuri bill short term paper issu gener govern includ monetari financi institut satisfi compulsori reserv requir negoti short term paper issu financi financi corpor varieti term paper includ commerci paper commerci bill promissori note bill trade bill exchang certif deposit short term secur issu long term underwritten note issuanc facil nif banker accept ba ba involv accept financi corpor draft commerci bill bill exchang issu financi corpor uncondit promis pai specif amount date ba repres uncondit financi claim part holder uncondit liabil part accept financi corpor financi corpor counterpart transact transact short term loan made financi corpor custom reason recommend ba treat actual liabil accept financi corpor financi asset holder fund exchang flexibl applic recommend requir nation practic variat natur instrument account posit af includ secur negoti theoret restrict practic classifi categori deposit af short term loan af paragraph long term secur share exclud financi deriv definit posit long term secur share exclud financi deriv consist transact long term secur share exclud financi deriv af secur share long term origin matur paragraph financi deriv long term secur gener issu coupon posit af includ bearer bond subordin bond refer subordin debt bond option matur date latest year undat perpetu bond float rate note frn index link secur princip link price index price commod exchang rate index deep discount bond coupon bond eurobond bond issu simultan market countri denomin currenc intern syndic financi corpor countri privat issu bond bond restrict bilater agreement investor potenti transfer treat long term loan loan negoti de facto interpret trade organ secondari market paragraph secur result convers loan convers involv financi transact liquid loan creation secur debentur loan stock convert share share issu corpor share corpor long convert convers involv financi transact liquid debentur loan stock share issu separ underli bond convers option regard separ financi asset classifi categori financi deriv af paragraph share stock pai fix incom provid particip distribut residu corpor dissolut includ particip prefer share posit af includ financi asset issu part securit loan mortgag credit card debt account receiv asset secur issu replac origin asset effect liquid altern origin asset transfer institut unit secur replac origin asset origin institut unit balanc sheet case origin asset record balanc sheet institut unit hold posit includ transact secur part repurchas agreement repurchas agreement classifi categori deposit paragraph categori loan paragraph depend institut unit involv stock lent subject repurchas chang balanc sheet remain classifi af transact negoti secur classifi categori long term loan transact negoti loan includ sold parti organ secondari market exist paragraph financi deriv definit categori financi deriv consist transact financi deriv af financi asset base deriv underli instrument underli instrument financi asset commod index financi deriv refer secondari instrument risk avoid frequent motiv creation refer hedg instrument secondari instrument market tradabl offset market financi asset system classifi categori af paragraph categori af includ option tradabl counter otc option conting asset give holder oblig purchas case call option sell case put option issuer option option writer financi financi asset underli instrument predetermin price strike price time span american option date european option purchas option pai premium option price commit option writer sell purchas amount underli asset provid demand purchas remuner convent commit treat liabil option writer option price repres current cost option writer bui conting liabil warrant form tradabl option give holder purchas issuer warrant corpor number share bond condit design period time currenc warrant base amount currenc requir purchas currenc expir date warrant cross currenc warrant ti currenc convent issuer warrant consid incur liabil repres current cost bui issuer conting liabil futur market tradabl offset futur commit deliv deliveri quantiti standard grade commod foreign exchang secur fix price deliveri date period futur base index specif financi financi asset swap market tradabl offset swap contractu arrang parti agre exchang time predetermin rule stream payment amount indebted preval varieti interest rate swap currenc swap interest rate swap involv exchang interest payment charact fix rate float rate float rate fix rate currenc float rate paragraph currenc swap involv exchang amount currenc subsequ repay includ interest repay flow time predetermin rule forward rate agreement fra market tradabl offset fra contractu arrang parti order protect interest rate agre interest rate paid settlement date notion amount princip exchang payment relat differ agre forward rate agreement rate prevail market rate time settlement record properti incom system paragraph categori af includ underli instrument financi deriv base repay margin payment relat financi deriv classifi deposit af paragraph loan af paragraph depend institut unit involv secondari instrument tradabl offset market loan definit categori loan consist transact loan af financi asset creat creditor lend fund debtor directli broker evidenc negoti document evidenc document gener loan character featur condit govern loan fix financi corpor grant loan negoti lender borrow directli broker initi loan li borrow loan uncondit debt creditor repaid matur interest bear categori divid relev categori financi transact short term loan long term loan short term loan definit categori short term loan consist transact short term loan af loan short term origin matur paragraph loan repay demand long term loan definit categori long term loan consist transact long term loan af loan long term origin matur paragraph distinct transact loan transact deposit base criterion take initi transact case initi borrow transact classifi categori loan case initi lender transact classifi deposit categori criterion take initi matter judgement convent short term loan grant monetari financi institut resid resid classifi deposit categori af af short term deposit accept institut unit monetari financi institut resid resid classifi categori short term loan af deposit liabil predominantli resid resid monetari financi institut paragraph monetari financi institut short term loan liabil system analyt except convent exampl save deposit gener govern monetari gold swap monetari financi institut paragraph distinct transact loan transact secur share base degre market financi asset implic secur issu consist larg number ident document evidenc round sum form total amount borrow compar loan evidenc case singl document transact loan carri creditor debtor case syndic loan loan grant creditor secondari trade loan exist individu loan trade incident case loan negoti organ market classifi categori secur share explicit convers origin loan involv paragraph standard loan offer case financi corpor grant household financi corpor determin condit household choos accept accept compar condit standard loan result negoti creditor debtor import criterion facilit distinct standard loan secur share case public secur issu issu condit determin borrow possibl consult bank lead manag case privat secur issu creditor debtor negoti issu condit paragraph categori af includ balanc current account intra group balanc financi corpor resid subsidiari exclud balanc liabil monetari financi institut classifi deposit categori balanc employe particip corpor profit repay margin payment relat financi deriv liabil institut unit monetari financi institut paragraph short term repurchas agreement repo liabil institut unit monetari financi institut paragraph long term repurchas agreement loan aris monetari gold swap arrang involv temporari exchang monetari gold deposit econom natur similar collater loan purchas gold provid seller advanc back gold period arrang receiv return fix price gold repurchas loan counterpart banker accept paragraph financi leas hire purchas agreement loan financ trade credit mortgag loan consum credit revolv credit instal loan loan paid guarante fulfil oblig categori af includ financi claim liabil aris medium term financi assist member state balanc payment loan administ emi financi claim imf evidenc loan gener arrang borrow special borrow arrang member liabil imf evidenc loan structur adjust facil enhanc structur adjust facil trust fund categori af includ account receiv payabl af includ trade credit advanc af financi asset liabil aris ownership immov asset land structur resid classifi posit equiti af paragraph loan financi asset liabil sector rest world monetari financi institut short term loan liabil system categori short term loan long term loan divid posit system analyt divid long term loan consum credit mortgag loan loan share equiti definit categori share equiti consist transact share equiti af financi asset repres properti right corpor quasi corpor financi asset gener entitl holder share profit corpor quasi corpor share net asset event liquid share offer sale issu record system share equiti redeem purchas issu corpor exchang net asset corpor event liquid categori divid categori financi transact share equiti exclud mutual fund share mutual fund share share equiti exclud mutual fund share definit categori share equiti exclud mutual fund share consist transact share equiti exclud mutual fund share af financi asset mutual fund share repres properti right corpor quasi corpor financi asset gener entitl holder share profit corpor quasi corpor share net asset event liquid categori divid relev posit financi transact quot share exclud mutual fund share unquot share exclud mutual fund share equiti quot share exclud mutual fund share unquot share exclud mutual fund share definit posit quot share exclud mutual fund share consist transact quot share exclud mutual fund share af posit unquot share exclud mutual fund share consist transact unquot share exclud mutual fund share af share cover benefici interest capit corpor form secur principl negoti posit af cover share price quot recogn stock exchang form secondari market posit af cover share quot posit af af includ capit share issu limit liabil compani secur give holder statu joint owner entitl share total distribut profit share net asset event liquid redeem share limit liabil compani share capit repaid retain holder continu joint owner entitl share profit left dividend paid remain regist capit share surplu left liquid net asset remain regist capit dividend share issu limit liabil compani secur countri circumst creat varieti name founder share profit share dividend share part regist capit give holder statu joint owner strictli speak share repay regist capit return capit vote sharehold meet entitl holder proport profit remain dividend paid regist capit fraction surplu remain liquid prefer prefer stock share provid particip distribut residu dissolut corpor quot unquot recogn exchang posit af af includ share offer sale issu record system debentur loan stock convert share shown account categori af time convert paragraph equiti partner unlimit liabil unlimit partner incorpor partnership classifi posit af govern invest capit intern organ legal constitut corpor share capit classifi posit af paragraph posit includ issu bonu share remitt share sharehold proport hold issu liabil corpor vi vi sharehold proport asset sharehold hold corpor constitut financi transact record system paragraph appli share split issu equiti definit posit equiti consist transact equiti af form equiti classifi posit af af categori af posit af includ form equiti corpor share equiti incorpor partnership subscrib unlimit partner equiti limit liabil compani owner partner sharehold capit invest ordinari limit partnership recognis independ legal entiti capit invest cooper societi recogn independ legal entiti invest gener govern capit public enterpris capit divid share virtu special legisl recogn independ legal entiti paragraph govern invest capit intern supran organ sole except imf legal constitut compani share capit european invest bank financi resourc emi provid contribut nation central bank capit invest financi financi quasi corpor paragraph amount invest correspond invest cash kind capit withdraw paragraph financi asset resid unit notion resid unit paragraph vice versa mutual fund share definit categori mutual fund share consist transact mutual fund share af share issu specif type financi corpor exclus purpos invest fund collect monei market capit market real estat categori af includ share issu financi corpor call countri mutual fund unit trust invest trust collect invest scheme ucit open end semi open close end fund share quot unquot unquot repay request share fund financi corpor fund revalu regularli basi market price compon insur technic reserv definit categori insur technic reserv consist transact insur technic reserv af technic provis insur corpor autonom autonom pension fund polici holder beneficiari laid council direct eec decemb annual account consolid account insur undertak categori af cover net equiti household life insur reserv net equiti household pension fund reserv prepay insur premium reserv outstand claim insur technic reserv financi asset polici holder respect net equiti household life insur reserv pension fund reserv prepay insur premium beneficiari respect reserv outstand claim insur technic reserv liabil life life insur corpor autonom pension fund includ subsector insur corpor pension fund autonom pension fund includ sector institut unit set provis similar fund constitut employ provid employe pension autonom pension fund includ categori af calcul actuari criteria similar insur corpor autonom pension fund provis cover share equiti issu institut unit set provis categori af includ provis establish institut unit classifi sector social secur fund system provis liabil social secur fund sector categori divid categori financi transact net equiti household life insur reserv pension fund reserv prepay insur premium reserv outstand claim net equiti household life insur reserv pension fund reserv definit categori net equiti household life insur reserv pension fund reserv consist transact net equiti household life insur reserv pension fund reserv af technic provis set corpor quasi corpor concern purpos satisfi establish condit met claim benefit foreseen categori divid posit financi transact net equiti household life insur reserv net equiti household pension fund reserv net equiti household life insur reserv definit posit net equiti household life insur reserv consist transact net equiti household life insur reserv af technic provis outstand risk technic provis profit insur add matur profit endow similar polici posit af includ life insur provis provis bonus rebat technic provis life insur polici invest risk born policyhold defin articl council direct eec decemb annual account consolid account insur undertak transact net equiti household life insur reserv consist addit reduct distinguish nomin hold gain loss fund invest insur corpor paragraph addit consist actual premium earn current account period premium supplement incom invest provis attribut polici hold household servic charg life insur reduct consist amount due holder endow similar insur polici matur amount due beneficiari death insur person payment due polici surrend matur life insur reserv financi asset resid resid household liabil resid resid insur corpor case group insur corpor behalf employe employe employ deem creditor consid real polici holder net equiti household pension fund reserv definit posit net equiti household pension fund reserv consist transact net equiti household pension fund reserv af technic provis held autonom autonom pension fund establish employ employe group emploi provid pension employe emploi transact net equiti household pension fund reserv consist addit reduct distinguish nomin hold gain loss fund invest pension fund paragraph addit consist actual contribut pension fund payabl employe employ emploi institut unit behalf individu household claim fund earn current account period contribut supplement incom earn invest provis pension fund attribut particip household servic charg period manag fund reduct consist social benefit equal amount payabl retir person depend form regular payment benefit social benefit consist lump sum payabl person retir transact net equiti household pension fund reserv includ fund transfer autonom pension fund autonom pension fund classifi subsector insur corpor pension fund result convers fund event record categori sector classif structur volum asset account paragraph pension fund reserv financi asset resid resid household financi asset institut unit manag prepay insur premium reserv outstand claim definit categori prepay insur premium reserv outstand claim consist transact prepay insur premium reserv outstand claim af technic provis establish insur corpor autonom autonom pension fund amount repres part gross premium written alloc account period prepay insur premium total estim ultim cost settl claim aris event occur end account period report amount paid respect claim provis outstand claim prepay insur premium result fact insur premium gener due paid start period cover insur period coincid account period end account period balanc sheet drawn part insur premium payabl account period intend cover risk subsequ period prepay insur premium determin basi proport risk involv relat time period remain run contract expir financi account prepay insur premium record polici holder insur corpor consist part premium payabl current account period intend cover risk outstand period prepay insur premium financi asset polici holder prepay relat life insur polici holder resid resid household relat life insur polici holder belong sector economi rest world insur premium social contribut paid polici holder criterion distribut prepay insur premium sector economi rest world reserv outstand claim held insur corpor order cover amount expect pai respect claim settl disput valid claim accept insur corpor consid due payment event rise claim occur long take settl disput claim reserv outstand claim financi asset beneficiari belong sector economi rest world categori af includ provis unearn premium technic provis claim outstand equal provis defin articl council direct eec decemb annual account consolid account insur undertak account receiv payabl definit categori account receiv payabl consist transact account receiv payabl af financi claim creat counterpart financi financi transact case time differ transact payment categori includ transact financi claim stem earli late payment transact good servic distribut transact secondari trade financi asset consist counterpart transact case payment due paid debt aris incom accru time arrear classifi categori categori includ statist discrep time differ transact good servic distribut transact financi transact payment item inform classifi classif base inform item natur whatsoev miscellan item balanc payment net error omiss earli late payment inclus arrear case creation financi asset redempt liabil classifi categori remain classifi categori categori divid categori financi transact trade credit advanc account receiv payabl exclud trade credit advanc trade credit advanc definit categori trade credit advanc consist transact trade credit advanc af financi claim aris direct extens credit supplier buyer good servic transact advanc payment work progress undertaken transact categori af includ financi claim relat deliveri good servic payment place trade credit accept factor corpor regard loan rent build accru time arrear payment good servic evidenc loan categori af includ loan financ trade credit classifi categori af paragraph trade credit advanc financi asset liabil sector rest world account receiv payabl exclud trade credit advanc definit categori account receiv payabl exclud trade credit advanc consist transact account receiv payabl exclud trade credit advanc af financi claim aris time differ distribut transact financi transact secondari market payment includ financi claim due incom accru time categori af includ financi claim creat result time differ accru transact payment made respect tax social contribut wage salari rent land subsoil asset dividend interest transact financi asset secondari market prefer counterpart financi transact interest accru financi asset paragraph record reinvest financi asset record interest follow nation practic interest accrual record reinvest financi asset classifi categori date due payment interest financi transact record paragraph firstli event payment transact financi asset payment event payment increas interest arrear record categori counterpart financi transact reduc net financi claim creditor debtor memorandum item direct foreign invest definit direct foreign invest consist transact direct foreign invest af invest involv long term relationship reflect last interest resid institut unit economi direct investor institut unit resid economi investor direct invest enterpris direct investor purpos exert signific degre influenc manag enterpris resid economi direct invest involv initi transact direct investor direct invest enterpris subsequ capit transact affili enterpris incorpor unincorpor transact financi asset liabil constitut direct foreign invest record categori financi transact loan share equiti account receiv payabl amount direct foreign invest includ categori record separ memorandum item account rule financi transact valuat financi transact record transact valu valu nation currenc financi asset liabil involv creat liquid exchang assum institut unit rest world basi commerci consider financi transact financi financi counterpart transact record transact possibl envisag financi transact transact mean payment nation currenc paragraph transact equal amount mean payment exchang financi transact transact mean payment foreign currenc paragraph counterpart transact transact mean payment nation currenc transact equal amount mean payment exchang convert nation currenc appli market rate prevail payment take place financi transact counterpart transact transact mean payment paragraph transact identifi current market financi asset liabil involv transact refer specif financi transact counterpart transact concept transact distinguish base price quot market fair market price price intend express gener price class similar ident financi asset liabil case counterpart transact financi transact transfer financi transact undertaken pure commerci consider transact identifi current market financi asset liabil involv transact includ servic charg fee commiss similar payment servic provid carri transact record payment servic tax financi transact exclud treat tax servic tax product financi transact involv issu liabil transact equal amount liabil incur exclus prepaid interest similarli liabil extinguish transact creditor debtor correspond reduct liabil special valuat criteria categori financi transact secur share exclud financi deriv secur market issuer underwrit intermediari sold higher price final investor financi asset liabil record valu paid investor differ amount paid investor receiv issuer treat servic payment paid issuer underwrit secur issu record issu secur issu discount premium proce issuer time sale face record account actual issu differ issu redempt treat interest accru life secur deep discount coupon bond treat secur issu discount interest accru life bond treat reinvest bond paragraph long term secur issu discount signific differ issu redempt imput date issu case secur princip link price index price commod exchang rate index issu price secur record princip index payment paid period matur treat interest accru life secur counterpart record reinvest secur share financi account invest secur circul secondari market record stock exchang quotat market price secur reach matur record redempt includ redempt premium exclud payment lotteri save premium record interest convers bond share treat sale bond purchas share paragraph transact deriv market bond dispos possibl impli hold gain loss share record revalu account paragraph financi deriv secondari trade option close option prior deliveri involv financi transact option proce deliveri exercis exercis case option exercis payment option writer option holder equal differ prevail market price underli asset strike price altern acquisit sale underli financi financi asset record prevail market price counterpart payment option holder option writer equal strike price differ prevail market price underli asset strike price case equal liquid option option price deliveri case option exercis transact take place option writer make hold gain option holder make hold loss record revalu account financi deriv option typic involv contract parti agre exchang asset real financi futur point point time transact record financi deriv includ trade contract net settlement made record transact establish deriv contract case parti enter deriv contract payment parti case transact establish contract nil entri requir financi account explicit commiss paid receiv broker intermediari arrang option futur swap deriv contract treat payment servic account stream interest payment result swap arrang record properti incom repay princip record transact underli instrument financi account parti swap consid provid servic payment parti arrang swap treat payment servic paragraph premium paid seller option conceptu consid includ servic charg practic distinguish servic element full price record acquisit financi asset buyer incurr liabil seller swap contract involv exchang princip amount occur currenc swap initi exchang record transact underli instrument exchang transact financi deriv implicitli financi deriv initi creat point subsequ deriv includ compon current market differ expect futur market valu princip amount exchang princip amount contract current market futur stream interest cash flow contract deriv time record revalu account subsequ exchang princip govern term condit swap contract impli financi asset exchang price prevail market price asset counterpart payment parti swap contract contract differ market price contract price equal liquid asset liabil appli due date record transact financi deriv final deriv transact final net interest flow match total revalu gain loss durat swap contract treatment analog set respect option proce deliveri share equiti exclud mutual fund share share record issu correspond nomin issu premium transact share circul record transact approxim stock exchang quotat market price quot share book unquot share scrip dividend share valu price impli issuer dividend propos issu bonu share record system paragraph case issu bonu share involv total market share corpor record revalu account paragraph transact equiti amount fund transfer owner corpor quasi corpor case fund transfer assum liabil corpor quasi corpor mutual fund share transact mutual fund share includ net contribut fund properti incom receiv mutual fund net part manag cost assign sharehold distribut counterpart entri financi account mutual fund share effect properti incom reinvest time record financi transact counterpart transact record point time counterpart financi transact financi transact record time financi transact take place sale good servic give rise trade credit financi transact record entri made relev financi account counterpart financi transact financi transact possibl envisag financi transact transact mean payment paragraph record time payment made financi transact transact mean payment paragraph record time payment made financi transact transact mean payment paragraph record time financi transact take place compil financi transact balanc sheet case basic statist financi transact financi transact compil base financi balanc sheet amount financi asset held liabil outstand close balanc sheet open balanc sheet differ amount financi transact financi balanc sheet consist entri revalu account volum asset account annex link measur monei annex explain method measur monei shown balanc sheet financi account definit measur monei appli vari countri time addit definit necessarili base classif financi asset classif sector defin system measur monei defin system problem integr measur monei balanc sheet financi account firstli measur monei compos compon correspond class categori categori posit financi asset liabil defin system measur monei includ class categori currenc deposit af class defin refer matur refer institut unit hold issu currenc deposit measur monei impli monei creat monei hold monei neutral sector compos sector subsector defin system thirdli data sourc compil monetari aggreg practic differ data sourc compil balanc sheet financi account sector rest world order identifi measur monei mx balanc sheet financi account subdivid class financi asset liabil defin system class mxi class financi asset liabil classifi class includ measur monei mx mx class financi asset liabil classifi class includ measur monei mx practic class financi asset liabil contribut broad measur monei monetari gold sdr af insur technic reserv af mx mx breakdown af mx mx af mx mx measur monei mx equal sum class financi asset mxi monei hold sector mx equal sum class liabil mxi monei creat sector main advantag method flexibl case definit measur monei chang breakdown class financi asset liabil mxi mx adapt gt tabl gt chapter flow flow cover consumpt fix capit acquisit dispos financi produc asset asset asset consist kind asset liabil net worth result transact record capit financi account cover volum hold gain loss consumpt fix capit definit consumpt fix capit repres amount fix asset period consider result normal wear tear forese obsolesc includ provis loss fix asset result accident damag insur consumpt fix capit calcul fix asset anim includ tangibl fix asset intang fix asset miner explor cost softwar major improv produc asset cost ownership transfer produc asset consumpt fix capit distinguish depreci allow tax purpos depreci shown busi account estim basi stock fix asset probabl averag econom life categori good calcul stock fix asset perpetu inventori method pim recommend direct inform stock fix asset miss stock fix asset valu purchas price current period loss fix asset occur result accident damag insur account calcul averag servic life good question economi actual normal accident damag account period expect equal close averag individu unit group unit actual normal averag accident damag differ case sector differ record volum fix asset consumpt fix capit calcul straight line method fix asset written constant rate lifetim good depend pattern declin effici fix asset calcul consumpt fix capit geometr depreci method requir system account consumpt fix capit record balanc item shown gross net record gross mean deduct consumpt fix capit record net mean deduct consumpt fix capit acquisit dispos financi produc asset definit financi produc asset consist land tangibl produc asset product good servic intang produc asset land defin ground includ soil cover surfac water surfac water includ inland water reservoir lake river ownership right exercis item includ land build structur land road tunnel vineyard orchard plantat tree grow crop subsoil asset cultiv biolog resourc water resourc ground item produc fix asset item belong tangibl produc asset acquisit dispos land valu current market price prevail time acquisit dispos occur transact land record account purchas seller exclud cost involv transfer ownership land treat gross fix capit format acquisit dispos tangibl produc asset cover subsoil asset cultiv biolog resourc water resourc subsoil asset includ coal oil natur ga reserv metal miner reserv metal miner reserv acquisit dispos tangibl produc asset valu current market price prevail time acquisit dipos occur acquisit dispos exclud cost ownership transfer record gross fix capit format intang financi produc asset consist patent entiti leas transfer contract purchas goodwil intang produc asset leas land subsoil asset residenti residenti build exampl includ transfer contract athlet author acquisit dispos leas transfer contract consist payment made origin subsequ tenant lesse leas concess sold transfer institut unit acquisit dispos intang produc asset exclud cost ownership transfer cost ownership transfer compon gross fix capit format acquisit dispos financi produc asset record capit account sector total economi rest world asset definit asset flow result transact record capit financi account kind distinguish kind consist volum asset consist asset liabil net worth due level structur price lead hold gain loss volum volum flow function import function asset enter leav system normal event entranc exit natur occur asset import record discoveri deplet degrad natur asset function record effect except unanticip event affect econom benefit deriv asset volum cover categori econom appear produc asset econom appear produc asset natur growth cultiv biolog resourc econom disappear produc asset catastroph loss uncompens seizur volum financi asset volum financi asset liabil classif structur econom appear produc asset econom appear financi produc asset repres increas volum kind asset result product includ gross increas level exploit subsoil resourc proven reserv coal oil natur ga metal miner metal miner econom exploit cover increas reserv exploit econom result technolog progress rel price transfer natur asset econom activ natur occur entiti chang statu qualifi econom asset econom asset entiti ownership right enforc institut unit econom benefit deriv owner exploit virgin forest transfer land wild wast state land put econom land reclam qualiti produc asset due econom qualiti treat volum qualiti record occur counterpart econom shown classif paragraph cultiv land land underli build appear intang produc asset intang financi produc asset aris entiti patent transfer contract written enterpris sold price exce fund paragraph excess purchas price fund asset purchas goodwil goodwil evidenc sale purchas consid econom asset econom appear produc asset econom appear produc asset occur case good record balanc sheet recognit signific special consid econom appear record volum econom appear produc asset includ valuabl preciou stone art object high artist signific object record balanc sheet recogn histor monument special archaeolog histor cultur signific structur site record balanc sheet recogn natur growth cultiv biolog resourc natur growth cultiv biolog resourc direct control respons manag institut unit product increment econom asset stand natur timber fish estuari regard econom appear natur growth record addit deplet resourc record econom disappear practic natur growth record net physic measur basi record effect net measur econom disappear produc asset econom disappear financi produc asset includ deplet natur econom asset cover reduct deposit subsoil asset deplet cultiv biolog resourc includ asset boundari paragraph econom disappear produc asset reduct level exploit subsoil resourc reassess exploit due technolog rel price qualiti chang produc asset due econom degrad produc asset due econom activ cover degrad land water resourc principl natur asset write purchas goodwil cancel transfer contract exhaust patent protect catastroph loss catastroph loss record volum asset result larg scale discret recogniz event destroi item categori econom financi financi asset event includ major earthquak volcan erupt tidal wave exception sever hurrican drought natur disast act war riot polit event technolog accid major toxic spill releas radioact particl air includ deterior qualiti land caus abnorm flood wind damag destruct cultiv asset drought outbreak diseas destruct build equip valuabl forest fire earthquak accident destruct currenc bearer secur result natur catastroph polit event uncompens seizur uncompens seizur occur govern institut unit possess asset institut unit includ resid unit full compens reason payment tax fine similar levi uncompens part unilater seizur capit transfer record capit account volum financi asset volum financi asset record effect unexpect event econom benefit deriv asset includ unforeseen obsolesc consumpt fix capit cover unforeseen obsolesc fix asset amount includ expect obsolesc fall short actual obsolesc entri made declin fix asset result introduct improv technolog differ allow includ consumpt fix capit normal damag actual loss consumpt fix capit cover unforeseen damag amount includ expect damag fall short exce actual damag adjust made unforeseen declin increas fix asset due event degrad fix asset account consumpt fix capit declin fix asset unforeseen effect acid air rain build surfac vehicl bodi abandon product facil complet brought econom except loss inventori fire damag robberi insect infest grain store statist discrep financi asset close balanc sheet open balanc sheet volum financi asset liabil financi asset liabil due financi transact record financi account attribut hold gain loss record revalu account classif structur due catastroph loss uncompens seizur record categori includ alloc cancel sdr af paragraph sdr notion liabil exist mechan sdr creat refer alloc sdr extinguish cancel sdr treat rise transact entri volum asset account alloc sdr increas financi asset monetari author cancel sdr decreas financi asset volum relat defin benefit pension fund defin benefit pension scheme level pension benefit promis particip employe guarante benefit relat formula particip length servic salari total depend asset fund defin benefit scheme entri volum asset account captur actuari determin liabil result benefit structur distinguish ag servic composit beneficiari pool exampl benefit structur includ formula reduct pension ag fund annual increas defin constant cent year futur pension pension payment except loss currenc bearer secur fire damag theft write write bad debt creditor unilater recognit creditor financi asset longer collect due bankruptci factor consequ remov creditor financi asset balanc sheet account remov counterpart liabil debtor case debtor institut unit control creditor write write debt creditor due bankruptci record accumul account statist discrep financi asset liabil close balanc sheet open balanc sheet categori includ cancel debt mutual agreement debtor creditor debt cancel debt forgiv treat transact creditor debtor paragraph chang volum debt repudi unilater cancel liabil debtor recogn system classif structur classif structur compris sector classif structur institut unit classif asset liabil sector classif structur reclassifi institut unit sector transfer entir balanc sheet institut unit classifi household sector quasi corpor reclassifi corpor sector structur institut unit cover appear disappear financi asset liabil aris corpor restructur corpor disappear independ legal entiti absorb corpor financi asset liabil includ share equiti exist corpor absorb disappear system purchas share equiti corpor part merger record financi transact purchas corpor previou owner replac exist share share corpor record redempt share accompani issu share financi asset liabil exist absorb corpor parti remain unchang pass absorb corpor symmetr corpor legal split institut unit financi asset liabil appear financi asset record categori classif asset liabil categori distinguish monet demonet gold classif asset liabil monet demonet gold monet demonet gold record volum asset account monetari author subsector central bank central govern monet gold occur monetari author reclassifi gold stock valuabl reserv asset held monetari author volum asset account record decreas hold valuabl increas hold monetari gold purchas monetari gold directli monetari author classifi transact monetari gold purchas includ financi intermediari organ gold market record purchas valuabl classif chang demonet gold occur monetari author transfer gold reserv asset valuabl hold monetari gold monetari author decreas valuabl show increas sale monetari gold directli monetari author classifi transact monetari gold sale includ financi intermediari organ gold market record sale valuabl preced classif chang classif asset liabil monet demonet gold exampl land convers dwell commerci vice versa case land entri neg entri categori posit categori made categori chang land result chang record econom appear paragraph disappear produc asset paragraph consid volum includ convers bond share convers record financi transact paragraph entri volum record volum asset account sector total economi rest world nomin hold gain loss nomin hold gain categori asset liabil net worth reflect level structur price nomin hold gain broken neutral hold gain real hold gain definit nomin hold gain quantiti asset defin chang owner asset result chang price nomin hold gain liabil defin chang liabil result chang price sign revers posit hold gain due increas asset reduct liabil neg hold gain hold loss due reduct asset increas liabil nomin hold gain record revalu account accru asset liabil realiz hold gain realiz asset question sold redeem dispos liabil repaid unrealis gain accru asset own liabil outstand end account period realiz gain understood gain realiz entir period asset own liabil outstand period coincid account period hold gain record accrual basi system distinct realiz unreal gain purpos classif account hold gain includ gain kind asset financi produc produc asset financi asset hold gain inventori kind good held produc includ work progress cover nomin hold gain accru asset held length time account period asset open close balanc sheet nomin hold gain accru owner asset quantiti specif type asset point time defin current asset point time minu current asset earlier point time assum asset chang qualit quantit nomin hold gain accru quantiti asset time express pt pt price asset time financi asset liabil fix current valu pt uniti definit nomin hold gain purpos calcul nomin hold gain acquisit dispos asset valu capit financi account stock asset valu balanc sheet case fix asset acquisit amount paid purchas produc seller cost ownership transfer incur purchas dispos exist fix asset amount receiv seller purchas minu cost ownership transfer incur seller situat give rise nomin hold gain distinguish asset held account period nomin hold gain accru account period equal close balanc sheet minu open balanc sheet valu estim valu asset acquir time balanc sheet drawn nomin gain unreal asset held begin period sold period nomin hold gain accru equal actual estim dispos minu open balanc sheet nomin gain realiz asset acquir period held end period nomin hold gain accru equal close balanc sheet minu actual estim acquisit asset nomin gain unreal asset acquir dispos account period nomin hold gain accru equal actual estim dispos minu actual estim acquisit nomin gain realiz nomin hold gain includ accru asset liabil realiz record revalu account sector total economi rest world neutral hold gain loss definit neutral hold gain asset defin hold gain accru price asset chang time proport gener price level neutral hold gain identifi facilit deriv real hold gain redistribut real purchas power sector gener price index denot neutral hold gain ng quantiti asset time express ng gt num gt rt gt den gt current asset time gt num gt rt gt den gt factor chang gener price index time term gt num gt rt gt den gt appli asset liabil ideal gener price index calcul neutral hold gain convent gener price index appli calcul neutral hold gain price index final nation exclud inventori neutral hold gain record neutral hold gain loss account account revalu account sector total economi rest world real hold gain loss definit real hold gain asset defin differ nomin neutral hold gain asset real hold gain rg quantiti asset time rg ng rg gt num gt pt gt den gt gt num gt rt gt den gt valu real hold gain asset depend movement price period question rel movement price averag measur gener price index real hold gain record real hold gain loss account account revalu account sector total economi rest world hold gain type financi asset currenc deposit af current valu currenc deposit denomin nation currenc remain constant time price asset uniti quantiti number unit currenc denomin nomin hold gain asset reason differ valu open close stock asset except volum asset account valu transact asset case deduc balanc sheet figur order calcul neutral real hold gain asset fix current data time valu transact need open close balanc sheet valu suppos loan made repaid account period gener price level rise neutral gain loan posit real gain neg creditor point view amount depend length time loan outstand rate inflat imposs record real loss data loan made repaid account period time made repaid gener infer total absolut posit neg transact larg relat open close balanc sheet level approxim estim neutral real hold gain financi asset liabil fix current valu deriv balanc sheet data satisfactori record valu financi transact gross basi record loan made repaid separ distinct total loan minu repay suffici inform time loan loan af account receiv payabl af currenc deposit appli loan account receiv payabl trade exist loan trade credit sold institut unit differ redempt price transact price record revalu account seller purchas time transact secur share af bond issu premium discount includ deep discount coupon bond differ issu price face redempt matur measur interest issuer oblig pai life bond interest record properti incom payabl issuer bond receiv holder bond addit coupon interest paid issuer interv life bond interest accru record financi account simultan reinvest bond holder bond paragraph record financi account acquisit asset ad exist asset gradual increas market bond attribut accumul accru reinvest interest reflect growth princip outstand size asset essenti quantum volum increas price increas gener hold gain holder bond hold loss issuer bond situat analog good wine matur store increas price wine attribut improv qualiti reflect increas volum price bond chang qualit time approach matur essenti recogn increas valu due accumul accru interest price gener hold gain price fix interest bond chang market rate interest chang price vari invers interest rate movement impact interest rate chang price individu bond closer bond matur bond price attribut market rate interest constitut price quantum gener nomin hold gain loss issuer holder bond increas interest rate gener nomin hold gain issuer bond equal nomin hold loss holder bond vice versa case fall interest rate nomin hold gain loss accru bill bond bill short term secur shorter time matur hold gain gener interest rate gener smaller bond face valu convers bond share record financi transact paragraph place price market price share result hold gain record price chang revalu account financi deriv af chang result underli instrument volatil price underli instrument approach date execut matur regard price record share equiti af bonu share paragraph increas number share nomin share issu theori alter market total share convent enter account issu design improv liquid share market total market share issu rise result chang record revalu effect insur technic reserv af net equiti household life insur reserv pension fund reserv af occur begin end account period result nomin hold gain loss reserv invest insur corpor pension fund record revalu account prepay insur premium reserv outstand claim af result hold gain loss financi asset foreign currenc financi asset foreign currenc measur current market foreign currenc convert nation currenc current exchang rate nomin hold gain occur price asset local currenc exchang rate total nomin hold gain accru account period calcul usual subtract transact differ open close balanc sheet valu purpos transact financi asset foreign currenc convert nation currenc exchang rate time transact occur open close balanc sheet valu convert exchang rate prevail date balanc sheet relat impli total transact acquisit dispos express foreign currenc effect convert weight averag exchang rate weight valu transact conduct date chapter balanc sheet definit balanc sheet statement drawn point time valu asset own liabil outstand balanc item call net worth stock asset liabil record balanc sheet valu market price prevail date balanc sheet relat balanc sheet drawn sector total economi rest world sector balanc sheet balanc item refer nation wealth sum financi asset net financi asset respect rest world balanc sheet rest world call extern asset liabil account consist financi asset liabil corpor net worth addit share equiti issu case quasi corpor net worth owner equiti assum equal asset liabil net worth resid direct invest enterpris branch resid enterpris treat quasi corpor differ total financi asset total liabil call net financi asset paragraph financi financi corpor sector calcul fund analyt meaning indic fund sum net worth share equiti af issu balanc sheet complet sequenc account show ultim result entri product distribut incom accumul account chapter sequenc account balanc item balanc sheet relat asset liabil moment time balanc sheet compil begin account period end preced period end basic account ident link open balanc sheet close balanc sheet stock specif type asset open balanc sheet transact total asset acquir total dispos transact place account period transact financi asset record capit account transact financi asset financi account minu consumpt fix capit volum posit neg volum asset held result discoveri subsoil asset destruct asset result war natur disast record volum asset account revalu posit neg nomin hold gain accru period result chang price asset record revalu account ident stock asset close balanc sheet account link open close balanc sheet transact asset volum hold gain shown schemat annex type asset asset record balanc sheet econom asset definit econom asset entiti function store ownership right enforc institut unit individu collect econom benefit deriv owner hold period time econom benefit consist primari incom oper surplu properti incom let deriv asset includ hold gain loss realiz dispos asset termin overview classif coverag econom asset tabl detail definit asset categori set annex chapter exclud asset boundari human capit natur asset econom asset air river water conting asset financi asset paragraph categori asset distinguish financi produc asset financi produc asset financi asset financi produc asset definit produc asset financi asset exist output product process classif produc asset design distinguish asset basi role product consist fix asset repeatedli continu product year inventori product intermedi consumpt sold dispos valuabl primarili product consumpt acquir held primarili store financi produc asset definit produc asset econom asset exist process product consist tangibl asset intang asset defin classif design distinguish asset basi exist asset occur natur refer construct devis societi exist legal account action tangibl produc asset natur asset natur asset includ determin complianc gener definit econom asset asset subject effect ownership capabl bring econom benefit owner exist technolog knowledg econom opportun resourc set rel price natur asset ownership right establish open sea air exclud intang produc asset includ patent entiti transfer contract purchas goodwil entiti evidenc legal account action action grant patent convey econom benefit parti exclud financi asset liabil af definit financi asset af econom asset compris mean payment financi claim econom asset close financi claim natur mean payment consist monetari gold special draw right currenc transfer deposit financi claim entitl owner creditor receiv payment seri payment counter perform institut unit debtor incur counterpart liabil exampl econom asset close financi claim natur share equiti partli conting asset institut unit issu financi asset consid incur counterpart liabil conting asset contractu arrang institut unit rest world condit fulfil financi transact take place excampl guarante payment parti letter credit line credit underwritten note issuanc facil nif deriv instrument system conting asset financi asset case contractu arrang market tradabl offset market conting asset record system system financi asset counterpart liabil except financi asset classifi categori monetari gold special draw right af classif financi asset liabil correspond classif financi transact definit categori categori posit financi asset liabil supplementari explan provid esa financi transact chapter balanc sheet chapter repeat definit explan main text annex summari asset liabil defin system gt tabl gt valuat entri balanc sheet gener valuat principl item balanc sheet valu acquir date balanc sheet relat includ cost ownership transfer case financi asset impli asset liabil valu current market price date balanc sheet relat mean asset valu basi purchas price bought basic price account produc basi basic price similar good sum cost basic price ideal price price observ market observ price case purchas sale item question observ recent past attempt made estim price asset acquir market date balanc sheet relat addit price observ market estim observ price cost incur current price approxim balanc sheet valuat revalu accumul acquisit dispos present discount futur return market price financi asset exist real estat build structur underli land exist transport equip crop livestock newli produc fix asset inventori asset revalu initi acquisit price written asset expect life asset point life current acquisit price accumul write off fix asset record balanc sheet current purchas price written accumul consumpt fix capit written replac cost case asset return delai timber spread lengthi period subsoil asset rate discount comput present expect futur return rate discount deriv inform base transact type asset consider forest mine quarri gener rate interest asset liabil denomin foreign currenc convert nation currenc market exchang rate prevail date balanc sheet relat rate midpoint bui sell spot rate currenc transact altern current market valu analyt purpos shown memorandum item balanc sheet exampl altern valuat includ nomin long term bond revalu paid equival corpor equiti financi asset produc asset fix asset tangibl fix asset tangibl fix asset record market price basic price case account product asset current purchas price written accumul consumpt fix capit purchas cost ownership transfer asset appropri written includ balanc sheet intang fix asset miner explor valu basi accumul amount paid contract award institut unit purpos basi cost incur explor undertaken account part explor undertaken past fulli written revalu price cost current period comput softwar valu basi purchas price paid market basi estim basic price produc hous basi cost product price softwar acquir previou year fulli written revalu current price cost origin price cost entertain literari artist origin intang fix asset valu acquisit price intang asset trade market case intang asset produc account basi cost product appropri revalu price current period written estim present expect futur receipt receiv owner asset inventori inventori valu price prevail date balanc sheet relat price product valu enter inventori inventori materi suppli valu purchas price inventori finish good work progress valu basic price inventori good intend resal process wholesal retail valu price prevail date balanc sheet relat exclud transport cost incur wholesal retail work progress inventori close balanc sheet calcul appli fraction total product cost incur end period basic price similar finish product date balanc sheet relat basic price finish product estim product cost mark expect net oper surplu estim net mix incom grow singl crop timber livestock rais slaughter valu refer price product market stand timber valu discount futur proce sell timber current price deduct expens bring timber matur fell valuabl valuabl work art antiqu jewelleri preciou stone monetari gold paragraph metal valu current price extent organ market exist asset valu actual estim price paid purchas market includ agent fee commiss date balanc sheet relat valu acquisit price revalu current price level produc asset tangibl produc asset land capit account expenditur land improv cost ownership transfer land record gross fix capit format separ land land separ build structur situat asset classifi basi larger balanc sheet land valu current market price price necessarili equal sum compon constitut cost acquir land time acquisit current market price cover cost ownership transfer expenditur land improv written enter amount complet part hold loss revalu account subsoil asset proven reserv miner deposit locat earth surfac econom exploit current technolog rel price valu present expect net return result commerci exploit asset natur asset observ price asset valu present futur return expect intang produc asset intang produc asset patent entiti leas transfer contract purchas goodwil valu current price trade market estim present expect futur return receiv owner asset made financi asset liabil af financi asset liabilit principl valu current price assign financi asset liabil price exclud servic charg fee commiss similar payment record servic provid carri transact monetari gold sdr af monetari gold af valu price establish organ gold market sdr af determin daili imf rate domest currenc obtain foreign exchang market currenc deposit af currenc af valuat nomin face currenc deposit af af valu record balanc sheet amount princip debtor contractu oblig repai creditor term deposit deposit liquid date balanc set valu includ accru interest paragraph secur share af valuat adopt consist treatment accru interest classif specif asset head paragraph accru interest treat financi account reinvest secur balanc sheet secur share exclud financi deriv af valu current market price includ accru interest global current market secur distinct volum compon repres princip accru interest global total volum includ accru interest number unit secur issu supplementari volum result accru interest paragraph price appli unit volum exclud accru interest financi account accru interest includ account receiv payabl secur share exclud financi deriv accru interest includ af balanc sheet short term secur share exclud financi deriv af valu current market valu current market valu short term secur issu par valu face accru interest due payment paid discount secur valu issu price accru interest approxim restrict secur origin matur exce month long term secur share exclud financi deriv af valu current market valu bond interest paid regularli deep discount coupon bond interest paid financi deriv af includ balanc sheet current market price case quot market price exist otc option financi deriv valu amount requir bui offset contract amount premium paid convent issuer financi deriv consid incur counterpart liabil loan af valu record balanc sheet creditor debtor amount princip debtor contractu oblig repai creditor case loan trade discount premium share equiti af share equiti valu current price current price adopt asset side liabil side share equiti legal liabil issuer ownership liquid corpor amount advanc quot share af valu repres mid market price observ stock exchang organ financi market valu unquot share af regularli trade organ market estim refer valu quot share estim account differ type share notabl liquid reserv accumul life corpor branch busi estim method appli depend basic statist account data merger activ involv unquot share case reserv corpor issu unquot share differ averag proport nomin capit corpor issu unquot share calcul current price unquot share proport figur includ reserv net worth corpor balanc sheet fund compil esa principl current price unquot share current price quot share gt num gt fund unquot corpor gt den gt fund quot corpor ratio current price fund vari branch busi prefer calcul current price unquot share branch branch differ quot unquot corpor effect estim method equiti af liabil specif institut unit quasi corpor corpor own state intern organ notion unit gener valu specif method fund nomin fund method notabl systemat quasi corpor net worth convent equal mutual fund share af valu current stock exchang price quot current redempt redeem fund insur technic reserv af case net equiti household life insur reserv af present individu actuari determin claim payment capit incom ascertain includ liabil life insur corpor reserv outstand risk reserv profit insur add matur profit endow similar polici case profit insur reserv includ hold gain case net equiti household pension fund reserv af natur liabil fund financi asset household depend kind pension scheme defin benefit pension scheme level pension benefit promis particip employe guarante liabil defin benefit pension scheme equal present promis benefit scheme temporarili underfund defin benefit pension scheme posit neg net worth monei purchas pension scheme benefit directli depend asset fund liabil monei purchas pension scheme current market fund asset fund net worth prepay insur premium part af determin basi proport risk involv relat time time remain contract reserv outstand claim part af present amount expect paid settlement claim includ disput claim account receiv payabl af trade credit advanc af item receiv payabl af valu creditor debtor amount debtor contractu oblig pai creditor oblig extinguish memorandum item order show item special analyt interest sector memorandum item includ balanc sheet consum durabl direct foreign invest af consum durabl consum durabl durabl good household repeatedli period time year final consumpt includ balanc sheet memorandum item inclus compon balanc sheet system postul durabl gradual product process output consist servic consum durabl treat stock consum durabl held household transport equip machineri equip valu current price gross net accumul charg equival consumpt fix capit figur shown memorandum item balanc sheet net accumul charg durabl good own owner unincorpor enterpris partli enterpris product partli member household final consumpt valu shown balanc sheet enterpris reflect proport attribut enterpris direct foreign invest af direct invest consist financi asset physic capit direct invest enterpris corpor quasi corpor resid countri financi asset liabil constitut direct invest record natur financi asset categori share equiti loan account receiv payabl amount direct invest includ categori record separ memorandum item financi balanc sheet financi balanc sheet sector rest world show left side financi asset side liabil balanc item financi balanc sheet net financi asset bf financi balanc sheet sector consolid consolid consolid financi balanc sheet show financi asset liabil institut unit classifi sector compar consolid financi balanc sheet financi asset liabil elimin consolid financi balanc sheet counterpart liabil financi asset institut unit classifi sector extern asset liabil account financi balanc sheet rest world paragraph consolid definit financi balanc sheet debtor creditor sector rest world extens financi balanc sheet show addit breakdown financi asset debtor sector breakdown liabil creditor sector inform debtor creditor relationship consist financi account debtor creditor paragraph gt tabl gt gt tabl gt balanc item net worth due save capit transfer net worth due volum asset net worth due neutral hold gain loss net worth due real hold gain loss net worth transact financi asset liabil transact financi asset liabil monetari gold sdr currenc deposit secur share loan share equiti insur technic reserv account receiv payabl transact good servic gross capit format gross fix capit format acquisit dispos tangibl fix asset acquisit dispos intang fix asset addit produc financi asset inventori acquisit dispos valuabl accumul entri consumpt fix capit acquisit dispos financi produc asset acquisit dispos land tangibl produc asset acquisit dispos intang produc asset econom appear produc asset econom appear produc asset natur growth cultiv biolog resourc deplet natur asset econom disappear produc asset catastroph loss uncompens seizur volum financi asset volum financi asset liabil nomin hold gain loss neutral hold gain loss real hold gain loss classif structur sector classif structur monet demonet gold monet demonet gold classif asset liabil chapter sequenc account balanc item esa record flow stock order set account describ econom cycl gener incom distribut redistribut final accumul form asset account show transact balanc definit signific balanc carri forward account structur record transact logic analysi econom life aggreg requir studi industri institut sector subsector total economi breakdown account design reveal signific econom inform account group categori current account accumul account balanc sheet current account concern gener distribut redistribut incom form final consumpt final permit calcul save essenti factor accumul accumul account analys compon asset liabil unit enabl net worth differ asset liabil record balanc sheet show total asset liabil unit begin end account period net worth flow asset liabil item record accumul account balanc sheet account sequenc account appli wholli partli institut unit institut sector subsector industri total economi balanc item establish gross net gross calcul deduct consumpt fix capit net calcul deduct signific express incom balanc item net term account present wai form integr econom account show account institut sector total economi rest world singl tabl form sequenc account give detail inform tabl show present account section chapter entitl sequenc account form matric account repres row column pair synopt present account balanc item main aggreg gt tabl gt sequenc account sequenc account compos main categori account current account product account distribut incom account ii accumul account iii balanc sheet iv current account product account product account show transact relat product process proper drawn institut sector industri resourc includ output includ intermedi consumpt product account obtain import balanc item system ad gener unit engag product activ vital aggreg gross domest product ad econom signific institut sector industri balanc item account ad balanc item account calcul consumpt fix capit gross net output valu basic price intermedi consumpt purchas price ad includ tax subsidi product product account level total economi includ resourc addit output good servic tax subsidi product enabl gross domest product market price obtain balanc item financi intermedi servic indirectli measur fisim alloc user sector output fisim treat intermedi consumpt nomin sector output neg ad equal size opposit sign intermedi consumpt ad sector industri reduc total amount lighten present account insert supplementari column nomin sector account figur column total economi distribut incom account ii distribut incom analys stage primari distribut secondari distribut redistribut kind incom stage concern gener incom result directli product process distribut product factor labour capit gener govern tax product import subsidi enabl oper surplu mix incom case household primari incom determin stage trace redistribut incom transfer social transfer kind yield dispos incom stage describ redistribut social transfer kind yield adjust dispos incom fouth stage describ incom consum save yield save gt tabl gt primari distribut incom account ii gener incom account ii layout gener incom account institut sector shown tabl gener incom account present industri column suppli tabl gener incom account present sector subsector industri sourc destin primari incom analys extent ad cover compens employe tax subsidi product measur oper surplu surplu deficit product activ account interest rent charg product unit pai financi asset tangibl produc asset borrow rent receiv financi asset tangibl produc asset owner oper surplu correspond incom unit obtain product facil balanc item calcul industri institut sector subsector case unincorpor enterpris household sector balanc item gener incom account implicitli element remuner work carri owner member famili distinguish profit entrepreneur refer mix incom case account product accommod servic owner occupi household balanc item gener incom account oper surplu alloc primari incom account ii unlik gener account alloc primari incom account concern resid unit institut sector recipi produc primari incom primari incom incom resid unit receiv virtu direct particip product process incom receiv owner financi asset tangibl produc asset return provid fund put tangibl produc asset dispos institut unit alloc primari incom account ii calcul institut sector subsector case industri imposs break flow connect financ capit loan borrow asset financi intermedi servic indirectli measur fisim alloc user sector entri shown interest actual interest payabl receiv adjust made resourc column financi corpor neg sign column nomin sector posit sign lighten present account insert supplementari column nomin sector present figur column total economi alloc primari incom account broken entrepreneuri incom account ii alloc primari incom account ii entrepreneuri incom account ii purpos entrepreneuri incom account determin balanc item concept current profit distribut incom tax busi account gt tabl gt gt tabl gt case gener govern profit institut serv household account concern market activ entrepreneuri incom correspond oper surplu mix incom resourc side properti incom receiv connect financi asset belong enterpris resourc side minu interest debt payabl enterpris rent payabl land produc tangibl asset rent enterpris side properti incom payabl form dividend reinvest earn direct foreign invest deduct entrepreneuri incom alloc primari incom account ii purpos alloc primari incom account return concept entrepreneuri incom concept primari incom element primari incom includ entrepreneuri incom account case corpor distribut dividend reinvest earn direct foreign invest side case household properti incom payabl exclud rent interest payabl connect entrepreneuri activ side compens employe resourc side properti incom receiv exclud receiv connect activ enterpris resourc side case gener govern properti incom payabl exclud payabl connect market activ side tax product import subsidi resourc side properti incom receiv exclud receiv connect market activ resourc side secondari distribut incom account ii secondari distribut incom account show balanc primari incom institut sector alloc redistribut current tax incom wealth social contribut benefit exclud social transfer kind current transfer balanc item account dispos incom reflect current transact explicitli exclud capit transfer real hold gain loss consequ event natur disast social contribut record side secondari distribut incom account household resourc side secondari distribut incom account institut sector respons manag social insur payabl employ employe includ compens employe side employ gener incom account form part wage cost record compens employe resourc side household alloc primari incom account correspond benefit household gt tabl gt gt tabl gt gt tabl gt redistribut incom kind account ii redistribut incom kind account broader pictur household incom includ flow individu good servic household receiv free charg social benefit kind transfer individu market good servic categori flow group concept social transfer kind facilit comparison time differ econom social condit supplement analysi role gener govern redistribut incom social transfer kind record resourc side redistribut incom kind account case household side case gener govern profit institut serv household balanc item redistribut incom kind account adjust dispos incom incom account ii institut sector final consumpt incom account show dispos incom adjust dispos incom divid final consumpt expenditur actual final consumpt save system govern npish household final consumpt addit incom account includ household pension fund adjust item adjust chang net equiti household pension fund reserv relat transact household pension fund record dispos incom account ii dispos incom account includ concept final consumpt expenditur financ sector concern household gener govern profit institut serv household balanc item dispos incom account save adjust dispos incom account ii adjust dispos incom account includ concept actual final consumpt correspond good servic dispos household final consumpt acquisit financ gener govern profit institut serv household actual final consumpt gener govern correspond collect final consumpt final consumpt expenditur profit institut serv household regard individu actual final consumpt level total economi final consumpt expenditur actual final consumpt equal distribut institut sector differ true dispos incom adjust dispos incom save balanc item version incom account ident sector obtain subtract final consumpt expenditur dispos incom subtract actual final consumpt adjust dispos incom gt tabl gt save posit neg amount result current transact establish link accumul save posit spent incom acquisit asset pai liabil save neg asset liquid liabil increas accumul account iii accumul account flow account record asset liabil unit chang net worth asset record left hand side account minu liabil net worth hand side minu capit account iii capit account record acquisit dispos financi asset resid unit measur chang net worth due save final balanc item current account capit transfer capit account make determin extent acquisit dispos financi asset financ save capit transfer show net lend amount unit sector financ directli indirectli unit sector net borrow amount unit sector oblig borrow unit sector chang net worth due save capit transfer account iii account make determin chang net worth due save capit transfer correspond net save capit transfer receiv minu capit transfer payabl acquisit financi asset account iii account record acquisit dispos financi asset order return concept chang net worth due save capit transfer net lend borrow financi account iii financi account record type financi instrument financi asset liabil compos net lend borrow classif asset liabil financi account ident balanc sheet asset account iii asset account record asset liabil unit connect save voluntari transfer wealth record capit financi account divid volum asset account iii revalu account iii gt tabl gt gt tabl gt gt tabl gt gt tabl gt volum asset account iii movement record volum asset account affect net worth balanc sheet unit sector subsector concern chang call chang net worth due volum asset balanc item account revalu account iii revalu account record asset liabil due price asset liabil chang measur differ end account period start account period date enter balanc sheet differ date written balanc sheet start account period date enter balanc sheet differ call nomin hold gain loss nomin hold gain correspond posit revalu asset neg revalu financi liabil nomin hold loss correspond neg revalu asset posit revalu financi liabil flow record revalu account chang net worth balanc sheet unit concern chang call chang net worth due nomin hold gain loss balanc item account record liabil net worth side revalu account broken account neutral hold gain loss account iii real hold gain loss account iii neutral hold gain loss account iii neutral hold gain loss account record asset liabil proport gener price level correspond revalu maintain gener purchas power asset liabil gener index price appli calcul price index final nation exclud inventori real hold gain loss account iii real hold gain loss measur differ nomin hold gain loss neutral hold gain loss nomin hold gain net nomin hold loss asset exce neutral hold gain net neutral hold loss real hold gain asset unit hold gain reflect fact actual price asset averag risen faster gener price level convers drop rel price asset produc real hold loss unit hold token rise rel price liabil produc real hold loss liabil drop rel price liabil gener real hold gain liabil gt tabl gt gt tabl gt balanc sheet iv aim balanc sheet give pictur asset liabil net worth unit start end account period balanc sheet sequenc open balanc sheet iv balanc sheet iv close balanc sheet iv open balanc sheet iv open balanc sheet record asset liabil held unit start account period item categor basi classif asset liabil valu price current start account period differ asset liabil balanc item account net worth start account period balanc sheet iv balanc sheet account record asset liabil account period aggreg amount record accumul account chang net worth due save capit transfer chang net worth due volum asset chang net worth due nomin hold gain loss close balanc sheet iv close balanc sheet record asset liabil held unit end account period item categoris basi classif open balanc sheet valu price current end period differ asset liabil net worth end account period asset liabil close balanc sheet equal sum open balanc sheet amount record item balanc sheet account rest world account rest world account record transact resid resid unit rest world constitut institut sector structur system plai similar role sequenc rest world account gener pattern institut sector account current account accumul account balanc sheet account drawn point view rest world resourc rest world total economi vice versa token financi asset held rest world liabil total economi vice versa monetari gold special draw right gt tabl gt current account extern account good servic import good servic record resourc side account export good servic side differ resourc balanc item account call extern balanc good servic posit surplu rest world deficit total economi vice versa neg order consist measur output resid unit import valu equival basic price net import tax includ import subsidi import good record extern account good servic valu fob border countri export export good valu fob transport insur servic includ fob import good factori border countri export provid resid unit includ export servic economi import good convers transport insur servic includ fob export good provid resid unit includ import servic economi export good extern account primari incom current transfer ii purpos extern account primari incom current transfer determin current extern balanc structur system correspond save institut sector account condens version sequenc institut sector extend alloc primari incom account incom account resourc side extern account primari incom current transfer show extern balanc good servic record resourc side distribut transact involv rest world capit transfer extern accumul account iii capit account iii rest world capit account record acquisit dispos produc financi asset resid unit measur net worth due save capit transfer balanc item capit account net lend borrow rest world equal opposit sign sum net lend borrow resid institut sector financi account iii layout rest world financi account ident institut sector financi account asset account iii institut sector net worth due volum asset due nomin hold gain loss determin success hold gain loss broken neutral real hold gain loss absenc produc asset accumul account balanc sheet rest world due convent notion institut unit creat rest world deem acquir financi asset vice versa asset held economi resid unit balanc sheet iv balanc sheet rest world financi asset liabil asset side record total acquisit dispos resid resid unit monetari gold sdr tabl full sequenc account rest world extern transact account gt tabl posit gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt good servic account purpos good servic account show product group total economi product show product group total economi resourc output import good servic intermedi consumpt final consumpt gross fix capit format inventori acquisit dispos valuabl export output valu basic price purchas price tax subsidi product includ resourc section record hand side good servic account resourc left opposit side current account institut sector product flow counterpart monetari flow good servic account definit balanc balanc item gt tabl gt integr econom account integr econom account give concis overview account economi current account accumul account balanc sheet bring tabl account institut sector total economi rest world balanc flow asset liabil enabl aggreg read directli tabl integr econom account asset asset record left hand side resourc liabil liabil net worth record hand side make tabl readabl give pictur econom process level aggreg highest compat understand structur system column tabl repres institut sector financi corpor financi corpor gener govern profit institut serv household household column total economi column rest world column balanc resourc good servic row tabl repres categori transact asset liabil balanc item aggreg gt tabl gt aggreg aggreg summari indic result activ total economi kei magnitud purpos macro econom analysi comparison time space gross domest product market price gdp gross domest product market price final result product activ resid produc unit defin wai gdp sum gross ad institut sector industri tax subsidi product alloc sector industri balanc item total economi product account gdp sum final good servic resid institut unit actual final consumpt gross capit format export minu import good servic gdp sum total economi gener incom account compens employe tax product import subsidi gross oper surplu mix incom total economi deduct consumpt fix capit gdp obtain net domest product market price ndp oper surplu total economi gross net oper surplu total economi sum gross net oper surplus industri institut sector mix incom total economi gross net mix incom total economi ident gross net mix incom household sector entrepreneuri incom total economi gross net entrepreneuri incom total economi sum gross net entrepreneuri incom sector nation incom market price gross net nation incom market price repres total primari incom receiv resid institut unit compens employe tax product import subsidi properti incom receiv payabl gross net oper surplu gross net mix incom gross nation incom market price equal gdp minu primari incom payabl resid unit resid unit primari incom receiv resid unit rest world gross nation incom market price conceptu ident gross nation product gnp market price hitherto understood nation account gener gnp calcul differ esa nation incom product concept incom concept signific express net term deduct consumpt fix capit nation dispos incom gross net nation dispos incom sum gross net dispos incom institut sector gross net nation dispos incom equal gross net nation incom market price minu current transfer current tax incom wealth social contribut social benefit current transfer payabl resid unit current transfer receiv resid unit rest world save aggreg measur portion nation dispos incom final consumpt expenditur gross net nation save sum gross net save institut sector current extern balanc balanc item extern account primari incom current transfer repres surplu neg deficit posit total economi current transact trade good servic primari incom current transfer rest world net lend borrow total economi net lend borrow total economi sum net lend borrow institut sector repres net resourc total economi make rest world posit receiv rest world neg net lend borrow total economi equal opposit sign net borrow lend rest world net worth total economi net worth total economi sum net worth institut sector repres financi asset total economi minu balanc financi asset liabil rest world matrix present previou part chapter present sequenc account time concept definit system method present serv provid addit insight enabl type analysi input output tabl wide matrix framework suppli detail coher arrang inform flow good servic structur product cost matrix inform account good servic product gener incom final consumpt expenditur shown product group industri origin intermedi consumpt shown product group industri origin product group industri destin disaggreg linkag account develop esa suppli tabl specif output product group industri rest section demonstr full sequenc account balanc item present matrix format tabl transact present total economi rest world addit aggreg good servic account includ gener purpos serv account matrix discuss crucial featur wide rang possibl expand condens matrix accord specif circumst final illustr work practic linkag suppli tabl sector account elabor insert labour account arriv social account matrix sam framework sam serv thing enabl integr analysi econom social polici issu includ unemploy matrix present esa account tabl present full sequenc account balanc item matrix purpos account primari distribut incom incom asset subdivid option left open combin account redistribut incom kind secondari distribut incom final account record net worth insert figur present tabl section correspond numer work preced part chapter matric box balanc item frame bold line matrix present permit transact repres singl entri natur transact infer posit account repres row column pair convent resourc shown row shown column instanc net domest product payabl economi produc receiv primari distribut incom account tabl show cell row column tabl distinguish transact rest world separ account diagon item cell transact resid institut unit row column total name main function matrix account ensur account repres complet balanc sens total incom row sum equal total outgo column sum turn meaning balanc item connect success account deriv condit fulfil row show good servic purchas price intermedi consumpt column final consumpt column gross capit format column export column element row add total good servic purchas price column present suppli good servic total output basic price tax subsidi product shown intersect row import origin extern account good servic row row show output basic price tax subsidi product valuat sum row concomit sum column inclus tax subsidi product ensur tax incorpor balanc item account net domest product ndp cell balanc item calcul gross net matrix balanc item shown net consumpt fix capit put directli capit subaccount acquisit financi asset row column row show receipt primari incom total economi net domest product cell properti incom resid sector diagon primari incom flow rest world cell matrix subdivid account primari distribut incom break ad payabl produc categori ad record gener incom account diagon item column primari incom payabl rest world cell balanc item net nation incom connect account matrix leav open option combin account redistribut incom kind secondari distribut incom redistribut incom kind shown diagon current transfer exclud social transfer kind resid sector transfer consist current tax incom wealth social contribut benefit social transfer kind current transfer redistribut incom kind incorpor diagon account record social transfer kind aggreg current transfer flow equal case row open net nation incom current transfer rest world record cell column show addit diagon item current transfer rest world cell balanc item adjust net dispos incom put adjust dispos incom account redistribut incom kind incorpor account adjust dispos incom account account dispos incom account aggreg level matter terminolog total dispos incom equal total adjust dispos incom total final consumpt expenditur equal total actual final consumpt dispos incom row account record adjust net equiti household resid pension fund diagon adjust net equiti household resid pension fund column column addit final consumpt diagon item adjust net equiti resid household resid pension fund cell balanc item net save put capit subaccount account capit account subaccount distinguish row account chang net worth due save capit transfer net save augment capit transfer receiv resid sector cell abroad cell column account capit transfer payabl shown resid sector abroad cell yield balanc item chang net worth due save capit transfer transfer balanc sheet account account row account acquisit financi asset present consumpt fix capit cell acquisit dispos produc financi asset resid unit cell resid unit cell asset due save capit transfer cell yield total sum resid acquisit asset acquisit shown stage acquisit financi asset column account acquisit financi asset includ extern financi asset column account column account account gross capit format cell diagon item discuss liabil due save capit transfer cell balanc item net lend total economi put account financi transact account financi account open net lend total economi cell add financi transact resid sector diagon net incurr extern liabil cell column diagon item net acquisit extern financi asset cell net incurr extern liabil net lend total economi equal net acquisit extern financi asset account balanc row column total maintain account asset account record row asset due cell column liabil due cell balanc item net worth due cell account total economi refer balanc sheet open balanc sheet row open stock asset cell column open stock liabil cell open net worth cell account balanc sheet record compon row cell total net worth column cell close balanc sheet present row open stock liabil cell compon liabil cell close net worth cell sum element equal close stock asset comput column account open stock asset cell compon asset cell final extra account net worth open net worth cell total net worth cell row close net worth column cell rest world account includ total economi albeit slightli aggreg form extern account good servic present row import total economi cell column export cell balanc item cell extern balanc good servic note balanc item account rest world view perspect rest world order obtain relev aggreg total economi sign revers extern account primari incom current transfer record balanc item previou account primari incom current transfer adjust chang net equiti household pension fund rest world item discuss yield current extern balanc shown cell thirdli capit account rest world split account current extern balanc capit transfer rest world balanc item net extern financi posit due current extern balanc capit transfer cell asset due current extern balanc capit transfer cell acquisit dispos produc financi asset resid unit cell liabil due current extern balanc capit transfer cell balanc item net lend rest world transfer account fourthli financi account net acquisit extern financi asset cell net lend rest world cell row net incurr extern liabil cell column fifthli account asset present row asset cell column liabil cell balanc item net extern financi posit due cell final balanc sheet rest world analog total economi element mention open stock extern asset cell open stock extern liabil cell open net extern financi posit rest world vi vi total economi cell total net extern financi posit rest world cell close financi posit rest world vi vi total economi cell step reduc format matrix disaggreg show full sequenc account includ detail transactor transact categori full potenti matrix account realiz account detail account relev classif select featur dealt greater length subsect properti account matric entri aggreg matrix tabl consid grand total submatrix categori transactor involv end set transact consider present option matrix present account type transactor group thereof select account give coher integr complet account system mean appli multipl actor multipl sector choos account unit classif unit relev set econom flow consider principl account broken wai subdivid total economi group unit assign categori transact shown account account instanc subdivis total economi account run distinguish product good servic account classifi product group distinguish local kind activ unit product account classifi industri distinguish institut unit account primari secondari distribut incom incom classifi institut sector subdivis major consequ categori transact distinguish singl cell account clear group pai unit exchang group receiv unit interrel econom flow reveal detail cross classif instanc previou paragraph simpl circular flow incom present meso level map matrix show institut subsector receiv primari incom dispos incom institut subsector natur distribut incom account incom account classif appli matric longer diagon matric show institut subsector receiv primari incom dispos incom institut subsector natur distribut incom account incom account classif appli matric longer diagon matrix show product group consum institut subsector matrix show industri make product group compil matrix conveni start design account structur relev applic envisag subsequ account unit classif unit select practic interact process suppos instanc transact categori total receipt payment transactor row column total matrix paid interior structur matrix problem solv insert undivid dummi account gener properti matrix present account detail matrix present suitabl mathemat treatment matrix algebra balanc account detail matrix present simultan breakdown interrel transact pai receiv unit consequ format reveal meso level interrel econom flow includ flow involv type unit final consumpt expenditur categori good servic number household subsector set account give breakdown transact pai receiv unit matrix present concis method present payment unit receipt unit involv transact repres singl entri aggreg matrix total economi serv refer tabl subsequ detail tabl reader introduc detail present part system suppli tabl sector account relat detail submatric aggreg matrix clear system code matrix format advantag desir show equal detail classif account system matrix present suitabl tool explor flexibl system instanc elabor interrel social econom aspect system arriv social account matrix sam approach set illustr subsect chapter adapt reduc format matrix specif type analysi suppli tabl opt classif row column suitabl describ econom process consider process product product matric incorpor interrel ad final expenditur extend suppli tabl input output tabl show entir circular flow incom meso level captur essenti featur social account matrix sam sam defin present esa account matrix elabor linkag suppli tabl sector account sam typic focu role peopl economi reflect thing extra breakdown household sector disaggreg represent labour market distinguish categori emploi person import social concern level composit employ sam commonli addit inform issu subdivis compens employe type person emploi subdivis appli labour industri shown suppli tabl suppli labour socio econom subgroup shown alloc primari incom account household impli matrix present suppli product group suppli categori labour servic classif emploi person base combin background main job characterist sex school ag place resid hand occup type job contract full time part time perman temporari region subsector employ hand consider group variat rel wage rate smaller group variat classif industri employ relev shown sam cross classif ad resid person emploi resid enterpris resid person work resid enterpris employe work temporarili abroad set employ estim count number nation emploi person unit evid includ emploi labour input imput remuner isol rest net mix incom sam compar labour incom emploi person shown sam decomposit incom hour work averag wage rate hour potenti suppli labour tabl matrix present full sequenc account balanc item total economi gt refer graphic gt type person household group express full time equival yield detail inform composit unemploi aggreg indic full time equival unemploy consist conceptu numer macro econom indic deriv sam framework juxtapos head count emploi person exclud foreign potenti labour forc data set reveal unemploy convention defin stage work illustr sam purpos tabl exemplifi design sam record transact distinguish system flow exclud asset main novelti refer mean attach gener incom account order facilit linkag detail labour market analys nation account aggreg sam shown meant summari tabl subsequ detail tabl refer type classif account parenthes row column head sequenc account matrix tabl turn matrix aggreg sam present impli delet asset account open balanc sheet balanc sheet account close balanc sheet net worth account total economi rest world delet extern financi account subdivid primari distribut incom account capit account combin capit account exclud fix capit format combin extern account good servic extern account primari incom current transfer row column tabl aggreg version suppli tabl explicitli link account system note row column suppli tabl cell ii transpos account record gener incom plai import role classifi primari input categori compens type employe tax subsidi product net oper surplu net mix incom account accommod transact type unit refer compens employe record transact work return compens institut unit employ person employe sam emploi person consid separ unit receiv compens employe gener incom account aand distribut incom household alloc primari incom account unit subsequ classifi group emploi person represent serv integr labour market analys nation account residu mix incom oper surplu remain produc unit classif produc unit product account effect classif institut subsector relev oper surplu mix incom impli cross classif ad compon industri institut subsector sam balanc item cell iii ii equal total domest ad primari input categori encompass person emploi resid enterpris colum iii compens resid person emploi resid enterpris hand rest world meaning nation balanc item obtain account iii compens resid person emploi resid enterpris ad row iii purpos separ categori resid person emploi resid enterpris creat addit advantag insert categori facilit estim employ convention defin result gener incom account close balanc item total net ad nni balanc item name total net gener incom basic price total incom earn resid institut unit result engag product alloc primari incom account detail sam present household labour incom contribut emploi household member thing extent household group depend multipl sourc labour incom transact categori distribut incom account previou tabl design sam capit financi account interlac financi account classifi institut sector type financi asset consequ disaggreg sam show institut subsector acquisit dispos type financi asset cell ix vii incurr repay type liabil cell vii ix categori transact combin rest world involv serv includ balanc item net lend tabl revers sign view standpoint nation economi cell ix xi larg part total volum net worth consist increas fix asset interest dynam economi import show industri product capac expand aim fix capit format account account viii insert sam detail tabl present invest row account cell viii vii invest column cell vii case refer institut subsector refer industri refer product group fix capit format account sam show meso level linkag exist fix capit format institut sector present capit account fix capit format product group contain suppli tabl tabl serv illustr kind inform deriv detail sam main purpos show circular flow incom includ subdivis labour incom categori emploi person enabl detail analysi linkag ad industri primari incom household subgroup interdepend distribut incom structur product thing relat diverg demand pattern household subgroup subsector alloc save includ subdivis fix capit format invest industri enabl detail analysi linkag fix capit format subsector fix capit format product group purpos present number group account minimum fulli fledg sam distinguish categori account sam integr incom expenditur flow suppli tabl meso level serv format estim wide set account sam approach reconcil detail inform product intern trade basic data labour forc survei household budget survei invest survei industri addit cast account sam framework impli matrix algebra appli balanc integr basic data entail possibl polici issu monitor analys interrel linkag employ incom distribut aspect macro orient object ndp growth balanc payment equilibrium stabl price level reach sam addit sam framework consist base year data economi wide gener equilibrium model detail classif actor includ industri labour type household subgroup tabl show part inform contain fulli fledg sam total net ad cell aggreg tabl magnifi glass facilit cross refer suppli tabl industri classifi nace rev section male femal labour incom broken categori occup place resid emploi person net oper surplu shown sector enterpris establish belong net mix incom locat household enterpris mix incom includ imput remuner labour emploi figur tabl add concomit total shown tabl instanc total net ad appear bottom hand corner addit insight obtain tabl includ share femal labour incom industri region degre concentr femal labour incom occup categori industri region composit labour incom occup industri region sex region split mix incom industri weight public enterpris foreign control corpor oper surplu industri tabl detail inform compens employe labour statist integr nation account framework improv relev reliabl sourc nation account labour incom present tabl decompos volum price compon labour type industri full time equival employ weight full time equival wage rate fulli fledg sam tabl show alloc labour incom concomit employ household group similar transact shown imput labour incom emploi data set estim imput labour incom emploi person unit split labour incom volum price compon yield detail labour data kind analysi directli link import macro econom aggreg includ employ total number emploi person unit full time equival employ total labour input volum gt tabl gt tabl detail social account matrix gt refer graphic gt tabl detail submatrix net ad basic price gt refer graphic gt chapter input output framework input output framework consist type tabl suppli tabl tabl link suppli tabl sector account symmetr input output tabl suppli tabl matric industri product describ domest product process transact product nation economi great detail tabl show structur cost product incom gener product process flow good servic produc nation economi flow good servic rest world suppli tabl show suppli good servic product type supplier distinguish output domest industri import simplifi suppli tabl tabl tabl simplifi suppli tabl gt start graphic gt suppli industri rest world total product output product industri import product total suppli product total total output industri total import total suppli gt end graphic gt tabl show good servic product type intermedi consumpt industri final consumpt gross capit format export tabl show compon gross ad compens employe tax subsidi product net mix incom net oper surplu consumpt fix capit simplifi tabl tabl tabl simplifi tabl gt start graphic gt industri row final consumpt gross capit format total product intermedi consumpt product industri export final consumpt expenditur gross capit format total product compon ad ad compon industri total total input industri gt end graphic gt suppli tabl type ident hold good provid suppli valu consist tabl ident industri output industri input industri term simplifi suppli tabl row vector cell tabl equal cell tabl industri output intermedi consumpt ad ident product total suppli product total product term simplifi tabl column vector cell tabl equal column vector cell tabl product output import intermedi consumpt export final consumpt expenditur gross capit format ident industri product check improv consist complet estim paragraph suppli tabl central framework tabl industri employ gross fix capit format capit stock suppli tabl flow account good servic account product account gener incom account suppli tabl tabl combin present singl tabl achiev ad row column tabl output import tabl note row column suppli tabl present paragraph transpos tabl simplifi combin suppli tabl gt start graphic gt product industri row final consumpt gross capit format total product intermedi consumpt export final consumpt expenditur gross capit format total product industri output total output industri compon ad ad row import total total suppli product total input industri gt end graphic gt symmetr input output tabl product product industri industri matrix describ domest product process transact product nation economi great detail symmetr input output tabl rearrang suppli singl tabl major conceptu differ symmetr input output tabl combin suppli tabl suppli tabl statist relat product industri symmetr input output tabl statist relat product product industri industri symmetr input output tabl product industri classif emploi row column tabl tabl simplifi symmetr input output tabl product product gt start graphic gt product row final consumpt expenditur gross capit format total product intermedi consumpt export final consumpt expenditur gross capit format total product compon ad ad row import total total suppli product total suppli total gt end graphic gt statist inform obtain produc unit type product produc sold detail type product bought format suppli tabl design fit type statist inform industri product contrast inform product product industri industri natur requir symmetr input output tabl survei industri provid inform type product product produc inform input term product ad compon product produc collect ideal administr enterpris show cost alloc type output simultan show composit intermedi consumpt type product practic inform arrang form suppli tabl practic start point construct analyt inform symmetr input output tabl industri product inform suppli tabl convert product product industri industri statist ad extra statist inform input structur assum constant input structur product industri paragraph suppli tabl serv statist analyt purpos import statist purpos identifi gap inconsist basic data sourc weight calcul index number price volum measur make estim residu estim variabl estim variabl ident product final consumpt specif product check improv consist plausibl complet figur suppli tabl deriv figur product account end balanc process limit suppli tabl current price compil suppli tabl current constant price year estim volum valu price balanc simultan compar integr suppli tabl singl year isol major extens effect integr framework aid tabl show linkag sector account direct comparison made inform inform distribut incom save net lend calcul result financi transact guarante balanc process consist obtain suppli tabl sector account deriv symmetr input output tabl suppli tabl reveal inconsist weak suppli tabl respect feedback symmetr input output tabl suppli tabl estim figur period reliabl inform estim annual figur basi detail suppli figur benchmark year estim quarterli figur basi annual suppli tabl suppli tabl symmetr input output tabl give detail pictur composit suppli good servic labour primari incom involv tabl ratio deriv product figur import subject econom analysi suppli tabl symmetr input output tabl tool econom analysi type tabl merit calcul direct indirect effect suppli tabl accommod specif assumpt extra statist inform calcul cumul effect assumpt extra data requir strongest fact requir calcul cumul effect suppli tabl amount construct symmetr input output tabl calcul cumul effect symmetr input output tabl prefer tool calcul direct effect order effect suppli tabl adjust select amount assumpt extra statist inform gener prefer calcul depend assumpt suppli tabl detail symmetr input output tabl inform suppli tabl link type statist data featur help suppli tabl integr macro econom model result model closer real statist show lot detail easili link area statist data labour market environ suppli tabl symmetr input output tabl calcul effect price tax rate valu suppli effect volum valu suppli effect price suppli price effect volum volum suppli effect volum suppli volum calcul show indirect direct effect signific increas energi price affect industri energi intens industri output energi intens produc aid assumpt estim size indirect effect deduc suppli symmetr input output tabl exampl common assumpt constant input structur term valu constant composit output industri product constant composit final consumpt expenditur household product assumpt rigid impli rel price chang product process remain technic substitut occur categori final consumpt expenditur household gener assumpt modifi allow rel price leontief price model extend econometr estim influenc rel price variabl technic coeffici final consumpt expenditur household calcul confin suppli good servic appli suppli labour compon ad suppli tabl symmetr input output tabl integr macro econom model provid detail meso econom foundat specif type analysi serv suppli tabl symmetr input output tabl analysi product cost structur product analysi price analysi employ analysi structur capit format final consumpt export analysi relationship domest product environ focus specif product fuel paper glass analysi import energi requir impact analysi technolog sensit analysi effect tax rate regul suppli tabl tabl show suppli tabl detail classif industri nace rev classif emploi product cpa classif fulli align level aggreg cpa show princip product industri nace rev suppli tabl classif product detail classif industri digit level cpa digit level nace rev distinct market output output final market output total output industri distinct requir product group distinct market produc produc final hand market produc hand industri type produc present industri gener distinct subclassifi limit number industri health care educ paragraph import export subdivid intra european union deliveri import export countri tabl suppli tabl basic price includ transform purchas price gt start graphic gt industri nace import cif total suppli basic price trade transport margin tax subsidi product total suppli purchas price product cpa output product industri basic price adjust item total output industri total market output final market output gt end graphic gt tabl tabl purchas price gt start graphic gt industri nace final product cpa intermedi consumpt purchas price product industri adjust item final purchas price fob final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export fob total intermedi consumpt industri total final type total compens employe net tax product compon ad industri consumpt fix capit oper surplu net ad industri output basic price industri supplementari inform gross fix capit format stock fix asset labour input gt end graphic gt suppli tabl flow good servic valu basic price tabl flow good servic valu purchas price order attain ident suppli tabl show transit suppli basic price suppli purchas price suppli equal tabl reveal transit purchas price basic price consequ ident deriv transit suppli purchas price equal purchas price suppli basic price equal basic price ad record basic price net result output valu basic price intermedi consumpt valu purchas price ad factor cost concept esa deriv ad basic price subtract tax subsidi product gdp valu market price aggreg deriv suppli tabl wai aggreg output basic price industri minu aggreg intermedi consumpt purchas price industri net tax product product approach intermedi consumpt industri includ financi intermedi servic indirectli measur record nomin industri paragraph aggreg compon ad basic price industri minu financi intermedi servic indirectli measur record nomin industri paragraph net tax product incom approach sum final categori minu import export import final consumpt expenditur gross capit format purchas price expenditur approach tabl supplementari inform gross fix capit format stock fix assset labour input industri inform crucial product analysi serv type analys analysi employ esa stock fix asset valu market price prevail data balanc sheet fix asset bought earlier year impli consumpt fix capit forego year deduct current market price asset type qualiti net concept fix capit stock calcul capit intens product analysi specif gross concept fix capit stock gross concept fix asset valu current market price asset type qualiti deduct made capit consumpt earlier year gross concept fix capit stock standard concept esa easili calcul aid perpetu inventori method great gross figur recommend gross net figur fix capit stock includ supplementari inform product analysi hour work prefer labour input variabl draw infer emploi person number job relev variabl subclassifi part pertain employe emploi person proper compil understand suppli tabl import recal account convent emploi esa output ancillari activ record separ input consum ancillari activ treat input princip secondari activ support ancillari activ market account storag clean paragraph good servic produc consum account period local kau separ identifi record part output intermedi consumpt local kau pertain seed plan sow plant hard coal consum product briquett coal mine electr energi consum power station minor process mainten servic repair behalf local kau record net exclud good involv contrast good subject substanti physic chang transact record gross purchas sale good involv durabl good rent subject oper leas instanc record fix capit format fix capit stock owner industri industri user intermedi consumpt amount rent record person work temporari agenc record emploi industri agenc industri work consequ industri payment person record intermedi consumpt compens employe labour contract treat similarli employ compens employe esa broad concept employ social reason count employ appli work placement disabl peopl employ project peopl unemploi long time employ programm young peopl seek job consequ peopl involv employe receiv compens employe social transfer product lower employe employ includ case person involv expect work person dismiss receiv period payment employ labour input term hour work distort convent hour work suppli tabl adjust item introduc reconcil valuat import suppli tabl sector account tabl suppli tabl import good valu cif valu overstat cost import transport insur servic incorpor cif provid resid account transport transport special resid carrier order obtain balanc import export export servic increas amount overstat import sector account import good valu fob valu overstat import case cif valuat case fob valuat overstat smaller impli imput increas export smaller result emploi valuat principl net total import total import total export larger cif valuat valuat principl reconcil suppli tabl introduc adjust item import export adjust item equal transport insur servic resid incorpor cif fob refer transport insur border export countri border import countri adjust item incorpor suppli tabl special treatment input output calcul transfer exist good record tabl neg expenditur seller posit expenditur purchas product group involv transfer exist good amount reclassif transact cost reclassif record busi profession servic purpos descript analysi show product group rel size transfer exist good separ import hand car import recycl paper direct purchas abroad resid purchas domest territori resid commonli estim special exercis statist compil process introduc adjust initi estim import export amount consumpt part purchas abroad final consumpt expenditur order obtain balanc suppli product purchas split product group involv product group type purchas import shown subcategori expenditur accommod suppli tabl nace rev industri classif extend nomin industri financi intermedi servic indirectli measur suppli tabl transact record industri tabl total financi intermedi servic indirectli measur record intermedi consumpt nomin industri nomin industri transact net oper surplu neg amount intermedi consumpt compon ad consequ total gross ad equal neg net oper surplu transit suppli basic price purchas price involv realloc trade margin realloc transport margin ad tax product deduct vat deduct subsidi product estim transit import part balanc process separ tabl show transit detail tabl tabl serv import analyt purpos analysi price analysi consequ rate tax product gener prepar suppli tabl make proper balanc side choic emphasi opposit wai adjust statist data suppli product basic price adjust purchas price valuat balanc purchas price purchas price adjust basic price valuat match suppli basic price practic type balanc need build suppli tabl altern deal requir similar kind adjust tax subsidi product trade transport margin product fact altern column tax product subsidi product trade transport margin broken product suppli tabl distribut individu product tabl purchas price tabl tabl involv balanc process suppli tabl show final result balanc total suppli product purchas price basic price tabl trade transport margin tax subsidi product tabl transit suppli basic price purchas price paragraph amount realloc trade margin valuat basic price impli trade margin record part product trade valuat purchas price impli trade margin alloc product pertain analog situat hold transport margin total trade margin product equal total trade margin trade industri secondari trade margin industri analog equat hold transport margin tabl simpl trade transport margin tabl gt start graphic gt industri nace final product cpa trade transport margin intermedi consumpt product industri trade transport margin final final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export trade transport margin intermedi consumpt industri trade transport margin final type total trade transport margin gt end graphic gt tabl simpl tax subsidi product tabl gt start graphic gt industri nace final product cpa tax subsidi product intermedi consumpt product industri tax subsidi product final final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export tax subsidi product intermedi consumpt industri tax subsidi product final type total tax subsidi product gt end graphic gt transport margin includ transport cost paid separ purchas includ product purchas price basic price manufactur output trade margin wholesal retail trader transport margin includ transport good place manufactur place purchas take deliveri case manufactur pai parti transport amount invoic separ purchas transport good arrang manufactur wholesal retail trader purchas pai separ transport cost transport manufactur wholesal retail trader cost transport good record transport margin manufactur transport good transport cost includ basic price manufactur output transport repres ancillari activ individu cost transport identifi transport cost manufactur arrang good transport separ invoic transport servic transport cost includ basic price manufactur output transport cost identifi record part manufactur intermedi consumpt wholesal retail trader arrang good move deliveri purchas take deliveri cost includ trade margin separ charg made transport purchas manufactur cost repres ancillari activ wholesal retail trader purchas intermedi servic enter trade margin transport margin household bui good final consumpt purpos arrang transport parti transport cost record final consumpt expenditur transport servic includ trade transport margin tabl show simplifi pictur trade transport margin matrix explicit distinct made trade transport margin type margin shown product group solut separ tabl trade margin transport margin trade margin distinct wholesal trade retail trade made order account differ price draw tabl realiz wholesal trader sell directli household furnitur retail trader sell industri cafe restaur calcul analys trade margin product final consumpt expenditur household product group import distribut channel distinguish order account differ price distinct wholesal trade retail trade fact rough good servic bought household supermarket groceri flower shop depart store abroad obtain incom kind product secondari sale import case cigarett pertain sale cafe restaur petrol station refin distinct introduc data sourc provid suffici inform rough estim import distribut channel calcul transport margin distinct type transport rail air sea inland waterwai road tax product import consist tax product ad type tax vat tax duti import vat tax product vat import tax tax product similar categori distinguish subsidi product import subsidi treat neg tax product import definit categori paragraph suppli basic price includ net tax product subsidi product order make transit basic price purchas price vice versa paragraph tax product ad subsidi product deduct vice versa vat deduct deduct applic deduct vat appli intermedi consumpt gross fix capit format part inventori deduct vat appli final consumpt expenditur part gross fix capit format part inventori part intermedi consumpt vat gener applic export countri european union good servic subject rate vat produc exempt vat registr small busi religi organ vat record net esa suppli valu basic price exclud invoic vat intermedi final record purchas price exclud deduct vat tabl tax subsidi product simplifi type tax product distinguish subsidi shown separ tax rate subsidi appli distribut channel distinguish relev suffici inform exist tax subsidi product amount due payment evidenc tax assess declar amount paid paragraph tax subsidi product estim product appli offici tax subsidi rate flow analysi made differ tax assess amount paid differ initi estim tax product compli esa definit case exempt initi estim tax product lower case evas payment tax product payment tax compulsori tax assess estim tax product lower case fine estim tax product increas estim tax product concomit effect variabl estim ad deduct estim tax product output basic price specif product group estim deduct inter alia tax product estim purchas price estim output basic price combin inter alia estim tax product arriv estim purchas price type differ account suppli tabl differ time payment relat tax assess year enterpris unabl pai bankruptci record chang volum financi asset liabil suppli tabl instanc differ initi estim tax subsidi product subject error output product underestim modif estim flow good servic justifi transit product purchas price basic price modif initi estim tax subsidi product shown separ item input output calcul alloc modif product base simpl mathemat devic proport alloc tabl show extent good servic produc domest import inform analys link suppli good servic nation economi plai role case point analysi impact export final consumpt expenditur import domest product relat variabl employ fact appli analys paragraph input output framework tabl import product domest produc good servic tabl tabl import product compil exploit inform import product major import enterpris produc inform amount import exist gener direct statist inform import scarc inform supplement assumpt product group tabl good servic produc domest obtain deduct tabl import product gener tabl tabl tabl import gt start graphic gt industri nace final product cpa import product intermedi consumpt cif valu product industri import product final cif valu final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export total intermedi consumpt import product industri total final import product type total import gt end graphic gt tabl tabl basic price domest output gt start graphic gt industri nace final product cpa domest output intermedi consumpt basic price product industri domest output final basic price final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export total intermedi consumpt domest output basic price industri final domest output basic price total domest output import product total intermedi consumpt import product industri final import product basic price total import net tax product net tax product intermedi consumpt industri net tax product final total net tax product total intermedi consumpt purchas price industri total final type total compens employe compon ad industri net tax product consumpt fix capit oper surplu net ad industri output basic price industri fix capit format fix capit stock labour input gt end graphic gt order serv specif purpos suppli tabl present modifi introduc altern supplementari classif import case point detail product industri classif base nation classif account specif purpos analysi role research develop nation economi detail geograph breakdown import export intra european union trade subclassifi countri extra european union trade subclassifi econom region specif countri unit state japan classif import import product domest produc competit import import product domest produc complementari import type import expect relationship import nation economi competit import subject analysi econom polici substitut domest output incorpor separ categori potenti final tabl complementari import analys focu impact price volum case oil crisi nation economi classif compens employe criteria level educ part time full time ag sex classif appli supplementari inform employ suppli tabl kind analys labour market breakdown compens employe wage salari social contribut employe employ social contribut breakdown permit analysi role social contribut price labour input shift burden gross oper surplu classif final consumpt purpos household coicop govern cofog function classif expenditur enabl impact function rest economi assess import public privat expenditur health care transport educ assess case point analysi impact govern expenditur defenc domest industri produc aircraft truck weapon reclassif fix capit format fix capit stock fix asset rent owner case oper leas fix asset record own user unlik standard treatment esa purpos reclassif make cost structur industri rent fix asset similar fix asset compar consist account treatment reclassif requir modif intermedi consumpt lesse output lessor amount rent fix asset reclassif employ compens employe labour contract person work temporari employ agenc purpos reclassif make cost structur industri compar record person employe industri work reclassif amount modif concept intermedi consumpt output industri involv tabl link suppli tabl sector account inform suppli tabl link sector account ensur suppli tabl consist sector account achiev introduc tabl variabl cross classifi industri sector tabl tabl tabl link suppli tabl sector account gt start graphic gt aefn àsektorenaeboà gt industri nace financi corpor total output market output output final market output intermedi consumpt gross ad compens employe net tax product consumpt fix capit oper surplu net gross fix capit format ii financi corpor total output gross fix capit format iii gener govern iv household npish total sector output gross fix capit format gt end graphic gt symmetr input output tabl esa product product input output tabl import symmetr input output tabl tabl product product input output tabl tabl compil convert suppli tabl basic price involv chang format asymmetr tabl symmetr tabl paragraph convers divid step alloc secondari product suppli tabl industri princip product rearrang column tabl input industri input homogen branch aggreg row aggreg detail product row tabl homogen branch shown column step involv transfer output form secondari product suppli tabl secondari product diagon entri suppli tabl kind transfer compar simpl matter secondari product treat addit industri princip remov industri produc step complic basic data input relat industri individu product produc industri kind convers made entail transfer input secondari output industri secondari output produc industri princip characterist belong make transfer approach mean supplementari statist technic inform mean assumpt supplementari statist technic inform util obtain specif inform input requir produc kind output inform kind incomplet ultim resort simpl assumpt make transfer tabl symmetr input output tabl basic price product product gt start graphic gt product cpa final product cpa intermediant consumpt basic price product product final basic price final consumpt expenditur household npish govern gross capit format gross fix capit format valuabl inventori export total intermedi consumpt basic price product final basic price type total basic price tax product subsidi product net tax product product net tax product type final total net tax product total intermedi consumpt purchas price product total final type purchas price total net tax purchas price compens employe net tax product consumpt fix capit oper surplu net compon ad product ad product output basic price product import import cif product suppli basic price product fix capit format fix capit stock labour input gt end graphic gt assumpt transfer output input hing type technolog assumpt industri technolog assum product produc local kau industri produc input structur product technolog assum product product group input structur whichev industri produc choic assumpt appli case easi fact depend structur nation industri degre special homogen nation technolog produc product product group boot made leather plastic assum product technolog boot higher level aggreg footwear problemat assum industri technolog altern simpl applic product technolog assumpt shown result unaccept input output coeffici gener improb imposs neg coeffici improb coeffici due error measur heterogen product mix industri transfer product princip product overcom make adjust base supplementari inform exploit inform judgment fullest extent solut appli altern assumpt industri technolog practic emploi mix technolog assumpt combin supplementari inform strategi compil symmetr input output tabl import role plai assumpt depend extent secondari product turn depend product organ economi product breakdown detail product breakdown secondari output expect step involv aggreg product tabl industri gener step result symmetr input output tabl product cross classifi product amend start data base local kau result entri made conform homogen unit product classif symmetr input output tabl coincid suppli tabl transform classif industri homogen branch symmetr input output tabl accompani tabl matrix show import format tabl import tabl support suppli tabl tabl product product classif symmetr input output tabl domest output tabl tabl calcul cumul coeffici leontief invers term tabl leontief invers invers differ ident matrix matrix technic coeffici obtain matrix leontief invers calcul domest output competit import paragraph assum competit import produc compet domest produc tabl symmetr input output tabl domest output product product gt start graphic gt product cpa final product cpa domest output intermedi consumpt basic price product product domest output final basic price final consumpt expenditur household npish govern cross capit format gross fix capit format valuabl inventori export total intermedi consumpt domest output basic price product final domest output basic price total domest output import product total intermedi consumpt import product product final import product basic price total import net tax product net tax product intermedi consumpt product net tax product final total net tax product total intermedi consumpt purchas price product total final type total compens employe net tax product consumpt fix capit oper surplu net compon ad product ad product output basic price product fix capit format fix capit stock labour input gt end graphic gt chapter price volum measur system econom account flow stock express monetari unit monetari unit common denomin extrem divers transact record account deriv meaning balanc item problem monetari unit measur unit unit stabl intern standard major concern econom analysi measur econom growth volum term period distinguish econom aggreg aris sole price remaind call chang volum econom analysi concern comparison space nation economi focu intern comparison volum term level product incom level price interest factor differ econom aggreg pair group countri compon reflect differ volum differ price time comparison flow stock concern equal import attach accur measur price volum short term observ price interest measur volum suppli demand longer term basi studi econom growth account movement rel price type good servic primari object simpli provid comprehens measur price volum main aggreg system assembl set interdepend measur make carri systemat detail analys inflat econom growth fluctuat gener rule comparison space accur measur made volum price compon econom aggreg spread laspeyr paasch formula signific spatial comparison fisher index formula accept purpos econom account advantag provid suitabl framework construct system volum price indic ensur consist statist data advantag account approach summar conceptu level account framework cover entir econom system requir price physic unit product flow system consist framework type imper price volum concept group product defin ident resourc statist level econom account framework impos account constraint respect current constant price requir adjust made ensur consist price volum data creation integr system price volum indic context system econom account nation account extra check assum exist balanc system suppli tabl current price construct balanc tabl constant price mean system implicit price indic automat deriv examin plausibl deriv indic lead revis correct data constant price case valu current price final account approach permit measur price volum balanc item account deriv definit element account advantag integr system base balanc industri transact good servic acknowledg price volum indic obtain meet answer question subject chang price volum account constraint choic price volum index formula essenti construct coher system hindranc inform shorter period month quarter case form price volum indic prove scope price volum indic account system flow econom account current price product distinct price volum similar made microeconom level flow system distinct obviou case flow cover group elementari transact good servic equival product number physic unit respect unit price case suffici breakdown flow question elementari transact order determin averag variat price volum case concern number transact relat distribut financi intermedi balanc item ad difficult imposs separ directli current valu price volum compon special solut adopt measur real purchas power number aggreg compens employe dispos incom household nation incom deflat mean index price good servic bought emphas object procedur measur real purchas power fundament deflat good servic balanc item integr system price volum indic establish thing measur econom growth valuat real term flow type price indic flow consid differ object analysi convent uniqu integr system price volum indic integr system price volum indic systemat divis current valu compon price volum restrict flow repres transact record good servic account product account carri data relat individu industri relat total economi flow repres balanc item ad directli factor price volum compon indirectli relev flow transact account framework impos doubl constraint calcul data balanc good servic account sequenc year obtain constant current price flow level total economi equal sum flow industri constraint inher account framework result deliber choic chang transact attribut chang price chang volum combin requir fulfil valuat good servic account product account constant price mean integr set price volum indic obtain item consid construct integr set gt tabl gt price volum indic aggreg addit price volum measur consid aggreg decompos price volum compon object measur vari gt tabl gt inventori begin end period calcul constant price order estim volum chang inventori period stock produc fix asset calcul constant price estim capit output ratio obtain basi estim consumpt fix capit constant price compens employe calcul constant price purpos measur product instanc output estim constant price data input compens employe element incom purpos measur purchas power valu real term deflat index reflect price product purchas employe incom element dispos incom household nation incom measur real term gener gener principl measur price volum indic definit price volum market product creation integr system price volum indic base assumpt level singl homogen good servic equal price unit quantiti multipli number quantiti unit amp equiv definit price defin unit product quantiti perfectli homogen physic sens respect number characterist paragraph addit econom sens quantiti ident unit price aggreg transact good servic shown account price quantiti measur construct index price index volum index mean chang flow attribut price chang chang volum combin transact good case easi defin physic unit involv transact price unit number case uniqu capit good difficult special solut adopt transact servic frequent difficult characterist determin physic unit differ opinion criteria aris concern import industri financi intermedi servic wholesal retail trade servic enterpris educ research develop health recreat view grow import servic industri essenti find common solut problem choic physic unit convent differ qualiti differ price physic characterist consider identifi product constitut differ qualiti plai import role time rais difficult statist problem fact good servic intend specif purpos exist varieti differ qualiti price differ qualiti reflect factor physic characterist deliveri locat deliveri time dai period year differ condit sale circumst environ good servic suppli physic characterist differ factor impli physic unit ident econom sens differ unit differ unit valu consid differ volum differ price realiti payment made good purchas cover price good price servic suppli good mean principl ident good sold price circumst consid product conclus explicitli acknowledg suppli tabl trade transport margin repres main servic provis good record separ market singl period coexist unit valu case paragraph consid evid exist qualiti differ model car version model treat product similarli distinct made class class railwai journei purpos calcul price volum measur detail product classif product identifi maximum homogen level detail present result dimens qualiti account time record chang qualiti due modif physic characterist product consid chang volum price effect aggreg consid variat composit flow impli shift favour higher averag qualiti record volum increas price increas output effect shift market differ price domest versu extern industri versu market consum product treat volum price price chang flow occur result price level individu transact definit exist observ unit differ consid indic differ qualiti circumst appli lack inform price discrimin reflect limit freedom choic exist parallel market case unit differ consid differ price lack inform mean purchas properli inform exist price differ inadvert bui higher price opposit occur situat individu buyer seller negoti bargain price hand differ averag price good purchas market bazaar bargain occur price good sold type retail outlet depart store treat reflect differ qualiti due sale condit price discrimin impli seller posit charg price categori purchas ident good servic sold circumst case limit freedom choic part purchas belong special categori principl adopt variat price regard price discrimin price charg ident unit sold circumst separ market price variat due discrimin constitut differ volum possibl retrad good market impli price discrimin type product case assum insignific price differ exist good interpret due lack inform exist parallel market servic industri transport produc charg lower price group individu typic lower incom pension student free travel time choos treat price discrimin charg lower fare condit travel time typic peak time offer lower qualiti transport parallel market exist reason buyer unabl bui lower price insuffici suppli price secondari parallel market higher price quot exist possibl parallel market exist seller charg lower price avoid tax case price variat constitut differ price volum chang structur flow affect total occur circumst lack inform price discrimin exist parallel market ident product sold price suppos quantiti good servic sold lower price categori purchas differ natur good servic offer locat time condit sale factor subsequ decreas proport sold lower price rais averag price paid purchas good servic record price volum increas principl market servic establish comprehens system price volum indic cover suppli good servic encount difficulti measur output market servic servic differ market servic sold market price current price calcul convent sum cost incur cost intermedi consumpt compens employe tax subsidi product consumpt fix capit absenc unit market price chang unit cost market servic consid approxim chang price market servic consum individu basi principl estim quantiti homogen reflect util servic appli unit cost base year obtain data constant price type output measur analys product individu market servic collect servic gener establish unit cost quantiti reflect util attempt made account product collect servic indirect method user made awar context econom account prime import adopt principl product consumpt market servic product consumpt good market servic defin term actual flow good servic term final result obtain result depend factor measur volum teach servic rise level educ volum health servic improv health popul principl ad gdp ad balanc item product account balanc item form part integr system price volum indic special characterist item emphas signific relat volum price indic unlik flow good servic ad repres singl categori transact directli broken price compon volum compon definit ad constant price defin differ output constant price intermedi consumpt constant price va óp óp price quantiti output price quantiti intermedi consumpt theoret correct method calcul ad constant price doubl deflat deflat separ flow product account output intermedi consumpt calcul balanc revalu flow case statist data remain incomplet suffici reliabl singl indic good data ad current price altern doubl deflat deflat current ad directli price index output impli assumpt price intermedi consumpt chang rate output procedur extrapol ad base year volum index output volum index calcul directli quantiti data deflat current output price index method fact assum volum output intermedi consumpt market market servic industri financ busi servic educ defenc obtain satisfactori estim price volum output case movement ad constant price estim mean compens employe constant wage rate consumpt fix capit constant price compil data forc adopt expedi good reason assum labour product remain unchang short long term natur indic volum price ad indic flow good servic appli price volum indic aggreg balanc item gross domest product equival sum valu ad minu fisim addit balanc item tax subsidi product point view repres balanc item total final import problem applic principl appli principl price volum flow system solut adopt number problem aris connect gener applic determin factor previou section explain differ price aris studi time seri data separ price volum fine level detail seri quantiti data give crude measur volum properli reflect occur mix qualiti mean constant number physic unit record flow underst volum chang composit chang favour unit higher qualiti shift impli chang averag qualiti regist increas volum index gener method estim volum flow good servic deflat data price indic averag qualiti correctli reflect seri divid repres price index adjust qualiti correct volum index deflat price indic practic method adopt seri establish multipli price quantiti data constant price data obtain price base year altern seri inferior qualiti difficulti exist obtain reliabl price indic estim made basi quantiti indic case care quantiti refer product homogen method applic constant price data output base estim input constant price market servic possibl deflat valu price indic exist solut appli paragraph applic specif flow flow good market servic flow economi flow good market servic readili broken price volum context clear distinct made flow repres transact carri market price flow repres output final account product agricultur product servic owner occupi dwell flow defin balanc transact good servic trade margin flow defin differ distribut financi transact financi intermedi servic indirectli measur insur servic flow categori numer commonplac valu flow natur split volum price gener method deflat current flow price indic applic case good servic express unit major homogen year flow categori notion transact typifi absenc actual price transact case good agricultur product final good fix capit format account servic import type refer owner occupi dwell valu imput flow obtain appli price similar product market deflat output account construct cost product price deflat adjust respect import flow categori current price obtain differ valu flow good aris case trade margin current price defin differ actual imput price realiz good purchas resal wholesal retail trade price paid distributor replac good time sold dispos method estim trade margin constant price made differ subtract constant price good bought resal constant price good resold trade altern method measur extrapol trade margin base year volum sale volum purchas made wholesal retail trade correct altern account fact trade margin vari product explicitli acknowledg suppli tabl categori includ output travel agenc servic measur servic charg agenc fee commiss charg servic measur differ flow full payment made purchas expenditur made transport accommod produc volum measur obtain differ flow calcul constant price altern fee commiss defin price unit type transport accommod arrang volum indic servic charg move flow flow categori consist financi intermedi servic servic charg insur pension fund includ financi intermedi servic provid bank financi corpor consist lend monei busi household provid safe conveni mean save safeguard monei valuabl bui sell foreign currenc clear chequ provid gener econom intellig deal stock bond offer invest advic case servic easili defin specif paid case rent space bank vault fee charg connect issu stock bond loan current transact defin price quantiti price volum measur breakdown price volum compon financi intermedi servic indirectli measur insur servic made arbitrari ground base convent flow market servic market servic produc gener govern profit institut serv household npish cover vast rang servic societi fall main categori servic provid individu consum beneficiari individu identifi consumpt servic requir individu initi part concern pure collect servic servic consum jointli entir popul servic provid individu singl individu medic care group individu teach natur servic suppli market market basi case individu obtain servic type appli market unit pai price turn market unit gener govern npish servic free free market unit method deflat current valu price indic variat mix product differ price correctli shown influenc volum price market servic provid individu output estim base quantiti indic educ relat number hour spent pupil class individu tutor market health servic indic reflect treatment hospit visit doctor nurs case qualiti dimens reflect amount resourc provid pupil patient care data detail breakdown indic calcul made homogen respect cost mix product shown correctli volum case servic provid individu volum output consumpt principl measur basi made servic avoid criteria servic depend market market chang qualiti treat chang volum appli market servic market servic provid individu pure collect servic produc gener govern benefit entir popul fact cover vast rang activ gener public servic nation defenc foreign affair justic polic town plan environ econom polici servic consum collect indirectli continu volum output measur extent utilis practic obtain reliabl quantiti indic market servic provid individu measur term volum method pure collect servic start valuat constant price cost element output intermedi consumpt compens employe tax product subsidi product consumpt fix capit input measur proxi output impli analysi product calcul intermedi consumpt constant price pose theoret problem base year intermedi consumpt relat good market servic deflat current valu price index intermedi consumpt basi quantiti revalu base year price calcul constant price compens employe consumpt fix capit market servic industri gener method paragraph tax product type relat volum indic volum employ number car tax subsidi product import essenti limit transact involv good servic integr system price volum indic exclud possibl calcul measur price volum transact possibl exist case tax subsidi directli link quantiti good servic subject transact suppli tabl valu shown explicitli appli rule obtain price volum measur categori tax subsidi record good servic account tax product exclud vat subsidi product vat product simplest case tax repres fix amount unit quantiti product subject transact revenu tax depend quantiti product involv transact amount levi unit taxat price breakdown chang compon present virtual difficulti variat volum determin chang quantiti product tax price variat correspond chang amount levi unit chang taxat price frequent case tax repres percentag transact revenu tax depend quantiti product involv transact price product involv transact tax rate percentag taxat price obtain appli rate price product chang revenu tax type divid volum chang determin chang quantiti product tax price chang chang taxat price amount tax product exclud vat measur term volum appli quantiti product produc import taxat price base year appli output import revalu price base year tax rate base year attent paid fact taxat price differ account suppli tabl similarli amount subsidi product measur term volum appli quantiti product produc import subsidi price base year appli output import revalu price base year rate subsidi base year take account subsidi price vat produc economi individu industri user calcul net basi refer deduct vat defin differ vat invoic product vat deduct user product altern defin vat product sum deduct amount paid user deduct vat constant price calcul appli vat rate forc base year flow express price base year chang rate vat current year reflect price index volum index deduct vat fraction deduct vat invoic vat deduct vat chang chang deduct vat result chang tax law regul take effect time lag pattern product increas proport vat deduct chang amount deduct vat result chang deduct vat method treat chang taxat price chang rate invoic vat hand chang amount deduct vat result chang pattern product constitut chang volum deduct vat reflect index volum vat product consumpt fix capit calcul volum measur consumpt fix capit pose problem good data composit stock fix capit good perpetu inventori method countri impli estim consumpt fix capit current price pass calcul stock fix capit good constant price valuat histor cost replac cost capit good acquir number period homogen basi base year price price volum indic deriv process calcul consumpt fix capit constant price price index perpetu inventori stock fix capit good chang consumpt fix capit constant price obtain deflat current price data price indic deriv data gross fix capit format product account ag structur capit good acquir compens employe purpos measur volum input employe labour quantiti unit compens employe consid hour work type level skill good servic qualiti work recogn quantiti rel calcul separ type work price type work compens paid hour vari type work volum measur work calcul weight averag quantiti rel kind work weight valu compens employe previou year fix base year altern wage rate index calcul work calcul weight averag proportion hourli rate compens type work compens employe weight laspeyr type volum index calcul indirectli deflat compens employe current valu index averag chang hourli compens paasch type index purpos measur real purchas power compens employe flow deflat index reflect made earn price index chosen purpos implicit deflat individu consumpt expenditur consum price index stock produc fix asset inventori constant price data need stock produc fix asset inventori data calcul capit output ratio made perpetu inventori method case inform valu stock asset collect produc deflat made price indic fix capit format take account ag structur stock inventori measur entri inventori withdraw inventori recurr loss good held inventori period constant price estim deriv deflat compon volum price inventori fairli regular estim inventori obtain multipli volum chang inventori averag price current year base year altern cross check estim inventori obtain differ stock inventori held end begin period purpos inventori minu revalu account produc revalu express averag price relat current year base year refer current year measur volum inventori current price averag price refer base year correspond volum inventori base year price measur real incom total economi divid incom flow price quantiti compon reason price volum measur defin flow stock earlier incom flow measur real term choos select basket good servic incom typic spent price index basket deflat current incom choic arbitrari sens incom seldom spent specif purchas period question save purchas period altern purchas period partli financ save made earlier gross domest product constant price measur total product intermedi consumpt volum term total economi total real incom resid influenc volum product rate export trade import rest world term trade improv fewer export need pai volum import level domest product good servic realloc export consumpt capit format real gross domest incom deriv ad call trade gain volum figur gross domest product trade gain case loss defin gt num gt gt den gt gt num gt gt den gt px gt num gt gt den gt pm current balanc export import deflat price index differ deflat export deflat import choic deflat current trade balanc left statist author countri take account circumst countri circumst uncertainti choic deflat averag import export price indic provid suitabl deflat real incom aggreg identifi defin shown gross domest product constant price trade gain loss term trade equal real gross domest incom real primari incom receiv abroad minu real primari incom payabl abroad equal real gross nation incom real current transfer receiv abroad minu real current transfer payabl abroad equal real gross nation dispos incom minu consumpt fix capit constant price equal real net nation dispos incom express nation incom aggreg real term recommend receiv payabl primari incom transfer abroad deflat index gross domest final expenditur real nation dispos incom express net basi deduct gross consumpt fix capit constant price choic index number formula base year construct integr system price volum indic entail deliber choic type indic prefer measur year year volum fisher volum index defin geometr laspeyr paasch indic volum longer period obtain chain cumul year year volum movement prefer measur year year price fisher price index price long period obtain chain year year price movement chain indic laspeyr volum indic measur volum paasch price indic measur year year price movement provid accept altern fisher indic prefer measur volum price chain index recogn lack addit consist disadvantag type analysi aggreg defin sum compon addit requir ident preserv valu aggreg compon refer period extrapol time set volum index number recommend disaggreg constant price data direct valuat current quantiti base year price compil addit chain indic main aggreg estim account data constant price finest level detail data consist framework integr system price volum measur suppli tabl form central conceptu statist framework measur constant price addit data found supplementari tabl constant price seri rebas time esa adopt principl chang base year year base year chang customari link data base date base carri rebas backward base year updat addit lost result link base year valu extrapol chain volum indic explain user addit tabl addit constant price data publish adjust method transpar user extent problem preclud possibl circumst compil judg prefer elimin discrep order improv consist data interspati price volum indic comparison price volum countri overcom difficulti compar nation currenc exchang rate suffici stabl purpos reflect differ purchas power correct methodolog similar intertempor comparison period singl countri price volum indic compil pair countri appli kind index number formula measur time period countri give weight view angl countri laspeyr type index weight countri calcul paasch type weight countri economi countri differ spread indic larg result depend chosen binari comparison esa requir averag form fisher index direct quantit comparison econom situat common inher difficult method deflat current valu price indic altern appli intern intertempor comparison care specif identif product price rel calcul inform collect price survei countri price quot nation currenc interpret price rel introduc concept purchas power pariti ppp product ppp currenc countri defin number unit countri currenc need countri purchas quantiti product unit countri currenc purchas countri ppp group product success higher level aggreg gdp obtain weight ppp product share expenditur order arriv price level index countri ppp index divid current exchang rate currenc concern market servic intern comparison face problem intertempor comparison mean output measur sum input method present interspati comparison obtain ppp basi price rel import element input method impli volum comparison input fail account differ product market servic product countri compar import develop method lead comparison volum output market servic principl feasibl individu market servic gener intertempor comparison concern make intern comparison price volum countri recogn esa main object volum comparison gdp condit transit met transit mean direct index countri base countri equal indirect index obtain multipli direct index countri base countri direct index countri base countri approach adopt esa calcul set multilater volum measur ppp start binari comparison pair countri consid fisher indic purpos transit deriv set transit indic resembl origin fisher indic close tradit criterion squar purpos minimis deviat origin fisher indic desir transit indic lead call ek formula ek index util indirect indic link countri countri direct index countri geometr direct index indirect index connect countri direct index weight indirect index transit achiev involv countri ek index pair countri chapter popul labour input comparison countri industri sector economi meaning aggreg nation account gross domest product final consumpt household ad industri compens employe consid relat number inhabit labour input variabl definit total popul employ job total hour work full time equival employe labour input constant compens close link concept nation account titl defin system basi concept econom territori centr interest labour input classifi basi statist unit analysi product local kind activ unit institut unit aggreg figur popul labour input relat annual total averag popul labour input year inquiri conduct time year figur averag result obtain date singl inquiri made import examin period fulli repres inform variat year estim data year estim employ allow made fact peopl work year casual season worker total popul definit date total popul countri consist person nation foreign perman settl econom territori countri temporarili absent purpos annual averag head count provid basi estim nation account variabl denomin comparison total popul defin nation account concept resid unit group unit chapter person stai intend stai econom territori countri period year regard perman settl person regard temporarili absent perman settl countri stai intend stai rest world period year individu belong household resid household centr econom interest household maintain dwell success dwell member household treat princip resid member resid household continu resid individu make frequent journei econom territori centr econom interest remain economi household resid total popul countri includ nation settl countri nation civilian stai abroad period year frontier worker season worker tourist patient foreign civilian settl countri period year includ personnel institut european commun intern civilian organ locat geograph territori countri foreign militari personnel work intern militari organ locat geograph territori countri foreign technic assist personel long term assign work countri deem emploi host govern behalf govern intern organ financ work convent total popul includ irrespect length stai countri nation student long studi abroad member countri arm forc station rest world nation staff nation scientif base establish geograph territori countri nation staff diplomat mission abroad nation member crew fish boat ship aircraft float platform oper partli wholli econom territori convers total popul countri includ foreign civilian stai territori year frontier worker season worker tourist patient nation civilian stai abroad period year nation militari personnel work intern organ locat rest world nation technic assist personnel long term assign work abroad deem emploi host govern behalf govern intern organ financ work convent foreign student long studi countri member arm forc foreign countri station countri foreign personnel foreign scientif base locat geograph territori countri member foreign diplomat mission station countri definit differ present de facto popul consist person present geograph territori countri date econom activ popul definit econom activ popul compris person sex ag furnish suppli labour product activ fall product boundari system time refer period includ person fulfil requir inclus emploi employe emploi unemploi employe emploi defin titl employ unemploi defin titl unemploy employ definit employ cover person employe emploi engag product activ fall product boundari system employe definit employe defin person agreement work resid institut unit receiv remuner record compens employe relationship employ employe exist agreement formal inform enterpris person enter voluntarili parti person work enterpris return remuner cash kind employe classifi employ constitut princip activ case classifi emploi person categori includ person manual manual worker manag personnel domest staff peopl carri remuner product activ employ program engag employ contract employ civil servant govern employe term condit employ laid public law arm forc consist enlist long short engag conscript includ conscript work civil purpos minist religion paid directli gener govern profit institut owner corpor quasi corpor work enterpris student formal commit contribut labour input enterpris process product return remuner educ servic outwork explicit agreement outwork remuner basi work amount labour contribut input process product disabl worker provid formal inform relationship employ employe exist person emploi temporari employ agenc includ industri agenc emploi industri enterpris work input output analysi reclassif peopl relat cost consid paragraph person temporarili work consid employe provid formal job attach formal attach determin criteria continu receipt wage salari assur return work end conting agreement date return elaps durat absenc job relev durat worker receiv compens benefit oblig accept job cover person temporarili work ill injuri holidai vacat strike lockout educ train leav matern parent leav reduct econom activ temporari disorgan suspens work due reason bad weather mechan electr breakdown shortag raw materi fuel temporari absenc leav emploi person definit emploi person defin person sole owner joint owner unincorpor enterpris work exclud unincorpor enterpris classifi quasi corpor emploi person classifi paid employ constitut princip activ case classifi employe temporarili work refer period specif reason compens employ mix incom emploi person includ categori unpaid famili worker includ work unincorpor enterpris engag wholli partli market product outwork incom function output process product respons work put worker engag product undertaken final consumpt capit format individu collect unpaid voluntari worker includ emploi person volunt activ result good construct dwell church build volunt activ result servic care take clean payment includ employ volunt servic exclud product paragraph labour input product servic owner occupi dwell owner occupi dwell consid emploi person employ resid result activ produc unit compar employ includ resid resid work resid produc unit employ includ categori resid frontier worker person cross border dai work econom territori resid season worker person move econom territori stai year order work industri period requir addit labour member countri arm forc station rest world nation staff nation scientif base establish geograph territori countri nation staff diplomat mission abroad member crew fish boat ship aircraft float platform oper resid unit local employe gener govern bodi situat econom territori hand exclud employ resid frontier worker season worker work econom territori nation member crew fish boat ship aircraft float platform oper resid unit local employe foreign govern agenc locat geograph territori countri personnel institut european commun intern civilian organ locat geograph territori countri includ local employe directli recruit member arm forc work intern militari organ locat geograph territori countri nation work foreign scientif base establish econom territori order make transit concept gener labour forc statist employ nation basi esa item shown separ conscript forc includ labour forc statist includ esa gener govern servic resid work resid produc unit includ labour forc statist includ employ defin esa resid work resid produc unit includ labour forc statist includ employ defin esa resid worker live perman institut resid worker ag consid labour forc statist unemploy definit accord norm establish intern labour organ intern confer labour statistician unemploi compris person ag refer period work paid employ employ work paid employ employ refer period seek work specif step recent period seek paid employ employ specif step includ registr public privat employ exchang applic employ check worksit farm factori gate market assembl place place answer newspap advertis seek assist friend rel land build machineri equip establish enterpris arrang financi resourc appli permit licenc definit unemploy rate repres unemploi person percentag econom activ popul calcul sex ag group cross classifi demograph variabl marit statu qualif nation job definit job defin explicit implicit contract person resid institut unit perform work return compens defin period notic definit employe employ job cover employe job person belong institut unit employ employ job person belong institut unit employ concept job differ concept employ defin includ job person job person success follow refer period week even job daytim job run parallel hand exclud person temporarili work formal attach job form instanc assur return work agreement date return understand employ person lai train count job system job resid job econom territori countri explicit implicit contract person resid econom territori institut unit resid countri measur labour input econom activ resid produc institut unit relev resid produc contribut gross domest product job includ count job econom territori employe resid produc work temporarili econom territori natur durat activ warrant treatment notion resid unit territori job exclud count job econom territori perform resid institut unit unit centr interest countri intent activ domest territori year job staff intern organ local recruit staff engag foreign embassi exclud count emploi unit resid total hour work definit total hour work repres aggreg number hour work employe emploi account period output product boundari broad definit employe cover person temporarili work formal attach part time worker esa recommend measur product calcul head count total hour work total hour work prefer measur labour input system accord norm establish intern labour organ intern confer labour statistician total hour work cover hour work normal work hour hour work addit work normal work hour gener paid higher rate normal rate overtim time spent place work task prepar site repair mainten work prepar clean tool make receipt invoic record length time work report idl time spent place work wait stand temporari lack work breakdown machineri accid time spent place work work payment made guarante employ contract time short period rest work place includ refresh break hand hour work includ hour paid work paid annual holidai public holidai sick leav break meal time spent travel home place work paid construct worker travel organ employ time includ hour work total hour work aggreg number hour work account period employe employ job econom territori includ work econom territori resid employ institut unit centr econom interest exclud work foreign employ institut unit centr econom interest econom territori survei enterpris record hour paid hour work case hour work estim job group inform paid leav busi cycl analysi adjust total hour work adopt standard number work dai year full time equival definit full time equival employ equal number full time equival job defin total hour work divid averag annual number hour work full time job econom territori definit necessarili describ concept estim length full time job chang time differ industri method establish averag proport averag hour full time job job group normal full time week estim job group job group defin insid industri sex kind work peopl hour contractu agre constitut employe job criteria determin figur full time equival calcul separ job group sum spite fact total hour work measur labour input advantag full time equival estim easili facilit intern comparison countri estim full time equival employ employe labour input constant compens definit employe labour input constant compens measur current labour input valu level compens employe job rule select base period compens employe current price divid employe labour input constant price yield implicit compens price index compar implicit price index final purpos concept employe labour input constant compens express composit work forc lower paid higher paid worker effect analysi undertaken industri basi chapter quarterli econom account quarterli econom account form integr part system nation account import analysi current year calcul provision estim year quarterli econom account constitut coher set transact account balanc item defin financi financi domain record quarterli basi adopt principl definit structur annual account subject modif due period time cover import quarterli econom account deriv essenti consider coher set indic short time lag provid short term pictur financi financi econom activ period time quarterli account relat reliabl inform quickli determin typic featur featur includ statist method compil account season treatment thereof consist quarterli annual account account particular relat refer period typic featur extens analys handbook quarterli account eurostat intend publish applic methodolog statist method compil quarterli account differ consider annual account classifi major categori direct procedur indirect procedur direct procedur base avail quarterli interv simplif similar sourc compil annual account hand indirect procedur base time disaggreg annual account data accord mathemat statist method refer indic permit extrapol current year choic indirect procedur account minim forecast error current year order provision annual estim correspond close final figur choic approach depend thing inform quarterli level quarterli account seri show short term variat due weather habit legisl defin season fluctuat season integr part quarterli data impedi correct identif analysi cycl trend compon consider compil raw season adjust account account consist season adjust figur ensur close relat problem season adjust work dai correct consider eurostat handbook quarterli account adopt framework annual account consist time impli case flow variabl sum quarterli data equal annual figur year principl obstacl condit met previou year current year problem time prioriti quarterli annual data quarterli data earlier annual figur problem solv agre provision estim annual figur obtain aggreg quarterli figur annual inform result revis provision figur quarterli data modifi system annual account product quarter system separ annual calcul time consist ensur raw data compat season adjust procedur adjust figur principl oper balanc item distribut regular quarter oper concentr quarter year case tax incom dividend interest treatment case depend essenti underli gener process theoret point view obstacl layout quarterli account annual account practic simplifi aggreg scheme order obtain reliabl quarterli figur quickli programm tabl data suppli framework esa chapter region account region account region specif account total economi region account make concept account total economi section full set account region level impli treat region separ econom entiti context transact region kind extern transact extern transact region distinguish transact region countri transact rest world conceptu difficulti paragraph partli explain region account limit record product activ industri account institut sector household region territori region economi countri part total economi countri total economi defin term institut unit consist institut unit centr interest econom territori countri paragraph econom territori consist essenti geograph territori coincid paragraph econom territori countri divid region territori extraregio territori region territori includ region part geograph territori countri free zone includ bond warehous factori custom control region extraregio territori made part econom territori countri attach directli singl region consist nation air space territori water continent shelf ly intern water countri enjoi exclus right territori enclav geograph territori situat rest world intern treati agreement state gener govern agenc countri embassi consul militari base scientif base deposit oil natur ga intern water continent shelf countri work resid unit nomenclatur territori unit statist nut singl uniform breakdown econom territori european union nut territori classif compil region account unit resid type unit distinguish local kau analysi flow occur process product good servic institut unit analys flow affect incom capit financi transact flow balanc sheet local kau part kau correspond local unit local unit institut unit produc good servic part thereof situat geograph identifi place paragraph principl region resid local kau unambigu determin transact relat product activ record flow local kau belong institut unit locat region esa recommend includ deliveri local kau definit output import region account case institut unit type institut unit consid context region account uniregion unit centr econom interest region activ place region uniregion unit household corpor local kau locat region local state govern part social secur npi serv household multiregion unit centr econom interest region corpor number npi situat greater extent case institut unit activ span countri central govern small number corpor gener monopolist quasi monopolist situat nation railwai corpor nation electr corpor transact uniregion institut unit alloc region centr econom interest household centr econom interest region live region work uniregion unit centr econom interest region locat transact multiregion unit strictli speak region case distribut financi transact balanc item multiregion unit unambigu defin region level multiregion unit alloc transact multiregion unit region rule thumb consid simpli practic approxim impli conceptu adapt esa reason prevent includ full sequenc account local kau industri central framework forbid principl complet distribut institut unit account region principl build full set account local kau due abovement consider system region account limit region industri aggreg product activ gross ad compens employe employ employe gross fix capit format gross domest product region gdpr region household account method region region account base transact unit resid region territori gener region bottom method top method mix method method bottom method bottom method estim involv inform unit resid region ascend addit region aggreg establish region valu add nation top method top method involv distribut nation figur region attempt singl resid unit mean distribut kei reflect close featur estim method call top aggreg alloc region singl unit notion resid unit need order correct region coverag kei mix method bottom method rare encount pure form mix method consid occur variabl aggreg variabl region bottom method level nut region level nut nut top method principl advantag bottom method directli emploi relev sourc region level advantag top method guarante numer consist nation region account disadvantag estim produc direct data kei supposedli correl phenomenon measur region valu directli correspond concept nation valu estim directli mean bottom method top procedur lead solid reliabl data basi judg accuraci estim valu bottom method attent drawn diverg nation total aggreg industri industri region consist group local kau engag similar kind activ paragraph local kau unit data relat product activ output intermedi consumpt base gener principl aggreg product activ alloc region unit carri relev transact resid resid local kau essenti criterion alloc aggreg region gener principl alloc gross fix capit format region ownership account total economi paragraph footnot fix asset own multiregion unit alloc local kau nation account fix asset obtain oper leas record region owner obtain financi leas region user practic inform level unit local kau engag activ region case indic compens employe employ region region figur industri defin local kau situat distinguish product activ signific labour input fix locat rais problem case clarif need paragraph product activ signific labour input fix locat consid separ local kau product attribut local unit respons manag product product activ fix locat concept resid nation level appli ancillari activ isol form distinct entiti separ princip secondari activ entiti serv paragraph ancillari activ integr local kau serv ancillari activ carri separ locat locat region local kau serv strict applic abovement rule geograph alloc ancillari activ result underestim aggreg region ancillari activ concentr principl resid alloc region ancillari activ situat remain industri local kau serv industri method region clarif industri construct transport storag commun financi intermedi construct industri build site treat independ local kau activ signific paragraph footnot mobil equip pile driver crane local unit kau absenc inform site level recommend gross fix capit format equip alloc headquart kau transport industri includ pipelin transport essenti defin local kau product capit format attach land transport industri exclud railwai product capit format attach depot similar local kau equip base water transport industri product mobil equip alloc home base unit pipelin network attach local kau exploit rail air transport industri top method break nation aggreg region suitabl indic compens employe alloc region peopl emploi gross oper surplu alloc region indic relat activ train air rout commun industri telephon box telephon set telecommun line perform support role form distinct entiti attribut local kau respons manag invest infrastructur alloc local unit financi intermedi industri ad alloc incom approach compens employe alloc local kau peopl emploi gross oper surplu credit institut distribut local kau proport sum loan deposit gross oper surplu insur institut proport premium receiv gross fix capit format consist build alloc region situat output valu basic price paragraph product intermedi consumpt valu purchas price time enter process product paragraph consequ gross ad industri valu basic price gross fix capit format valu purchas price includ instal charg cost ownership transfer produc account valu basic price similar fix asset cost product price paragraph region equival gdp gdpr gross domest product region gdpr valu market price ad region tax subsidi product import valu ad region basic price sum gdpr market price region includ gdpr extraregio territori equal gdp market price household account gross domest product region result product activ local kau resid region process distribut redistribut incom result meaning balanc item primari incom dispos incom due consider mention paragraph region account incom concept limit household region account household region specif account nation level practic reason account limit alloc primari incom account secondari distribut incom account gener term aim measur primari incom dispos incom household resid region region household account base household resid region territori definit household institut unit definit institut sector household paragraph number person member resid household add total resid popul region gener rule determin resid household nation level appli region account household resid student long term patient except made host region countri region account treat resid host region stai year region account household consider made household own unincorpor enterpris land dwell region household own unincorpor enterpris view quasi corpor nation level region unincorpor enterpris consid resid notion unit host region consequ mix incom result compil aggreg industri part mix incom host region mix incom regist alloc primari incom account household region equal total mix incom receiv household resid region irrespect region incom gener household own land dwell region land dwell consid notion unit resid host region rent payabl tenant land dwell paid notion unit dwell owner final consumpt rental regist interregion export region dwell locat region owner resid region import servic final consumpt expenditur household case mix incom oper surplu result product process differ oper surplu alloc primari incom account household total economi equal chapter sequenc account balanc item chapter input output framework chapter sequenc account balanc item chapter popul labour input chapter quarterli econom account chapter region account chapter sequenc account balanc item chapter unit group unit chapter transact product chapter distribut transact chapter financi transact chapter flow chapter flow consequ minor crime shoplift record part chang inventori transact chapter balanc sheet chapter balanc sheet chapter sequenc account balanc item chapter transact product chapter price volum measur chapter popul labour input chapter input output framework fish boat ship float platform aircraft treat esa mobil equip own oper unit resid countri own resid oper resid unit transact involv ownership gross fix capit format rent insur type equip attribut economi countri owner oper resid case financi leas chang ownership assum territori institut european union intern organ constitut territori state sui generi featur state resid institut paragraph consumpt activ household household entrepreneur engag kind econom activ activ carri year separ activ produc institut unit activ conduct year insignific circumst instal equip abroad unit resid countri carri construct activ countri durat year deem centr econom interest econom territori countri output construct activ constitut gross fix capit format unit treat notion resid unit student treat resid long studi abroad convent market regulatori agenc sole princip activ bui hold sell agricultur food product classifi paragraph note includ institut financ voluntari contribut quasi fiscal natur levi produc unit princip activ provid servic exchang contribut consid purchas market servic convent sector includ hold corpor control direct group subsidiari princip engag financi intermedi auxiliari financi activ paragraph profit institut recogn independ legal entiti serv financi corpor paragraph classif hold corpor financi corpor sector deviat sna order maintain consist monetari financi institut statist purpos defin emi offici statist insur corpor deviat sna order maintain consist monetari financi institut statist purpos defin emi convent market regulatori organ exclus princip simpl distributor subsidi classifi subsector central govern organ exclus princip engag bui hold sell agricultur food product classifi paragraph note npi control financ gener govern classifi gener govern sector paragraph includ institut eu intern organ paragraph nace rev statist classif econom activ european commun accord council regul eec octob local kau call establish sna isic rev servic final concern hous servic produc owner occupi domest servic produc emploi paid staff paragraph servic final concern hous servic produc owner occupi domest servic produc emploi paid staff paragraph cpa classif product activ accord council regul eec octob revenu suffici cover cost museum shop includ compens employe museum shop personnel trade transport margin includ tabl column part tabl employ imput social contribut includ amount equal wage salari employ temporarili continu pai event sick matern industri injuri disabl redund employe amount separ subsidi grant institut european union unit resid commun grant serv dual purpos financ amort debt payment interest apport element grant treat invest grant practic differ busi account interest paid shown fix charg similar cost product oper account borderlin tax purchas servic govern defin criteria case payment made enterpris licenc grant automat payment amount due payment treat tax govern issu licenc organ proper regulatori function check compet qualif person concern payment made treatead purchas servic govern payment tax payment proport cost provid servic borderlin tax purchas servic govern defin criteria case payment made enterpris licenc grant automat payment amount due payment treat tax govern issu licenc organ proper regulatori function check compet qualif person concern payment made treatead purchas servic govern payment tax payment proport cost provid servic case hous payment made public author tenant order reduc rent social benefit except special benefit paid public author capac employ life insur premium system account divid premium constitut form social contribut paid social insur scheme individu life insur premium includ head actual social contribut treat distribut transact categori life insur premium increas insur technic reserv financi account balanc sheet life insur claim system account divid claim constitut form social benefit individu life insur claim includ head social benefit social transfer kind treat distribut transact categori life insur claim reduc insur technic reserv financi account balanc sheet current transfer gener govern flow intern gener govern sector consolid account sector intern organis sens system deriv author directli nation state member indirectli intern organis member nation state levi paid resid produc unit institut european union record account tax product paid rest world gnp base fourth resourc creat council decis june system commun resourc classifi miscellan current transfer current transfer institut european union make directli resid market produc unit shown subsidi paid rest world capit gain tax shown account head current tax incom wealth invest grant made rest world includ paid directli institut european union transfer made european agricultur guidanc guarante fund eaggf guidanc section invest grant gener govern flow intern gener govern sector consolid account sector transfer subsector gener govern flow gener govern sector consolid account sector insur technic reserv af uncondit liabil insur corpor pension fund counterpart financi asset individu polici holder beneficiari conting asset case sna term detail flow fund account case secur share issu gener govern sector matur year classifi short term sna classifi repurchas agreement loan involv bank liabil classifi nation measur broad monei case repurchas agreement classifi deposit articl protocol statut european monetari institut annex treati establish european commun articl indent protocol statut european monetari institut annex treati establish european commun sna recommend option subclassif transact secur share matur short term long term sna addit option subclassif transact secur share show transact financi deriv separ import point view analysi polici option adopt esa facilit linkag categori debt secur defin balanc payment manual divid debt secur bond note monei market instrument financi deriv code esa avoid confus sna code foreign exchang swap central bank monetari financi institut central bank acquir foreign exchang monetari financi institut return deposit central bank commit revers transact date classifi categori loan deviat sna annex ii leas hire purchas durabl good articl indent protocol statut european monetari institut annex treati establish european commun consum credit loan grant household case transact act purpos busi profess mortgag loan financ hous build bui bridg loan exclud intent consum credit relat exclus credit bui good servic consum household individu nation practic necessit definit mortgag loan long term loan secur mortgag dwell borrow accommod nation practic necessit definit net asset event liquid defin amount asset enterpris liabil liabil owner respect invest capit articl protocol statut european monetari institut annex treati establish european commun annex iii insur descript treatment social insur insur system oj pp oecd benchmark definit foreign direct invest edit definit asset annex chapter definit asset annex chapter term hold gain cover hold gain loss clear understand hold gain neg posit similarli term asset collect cover asset liabil system recommend treatment record interest account receiv payabl af requir conform nation practic paragraph kind durabl good produc exclud gross fix capit format small tool kind militari equip asset addit transport equip machineri equip acquir household final consumpt consid fix asset includ memorandum item consum durabl balanc sheet paragraph insur technic reserv af uncondit liabil insur corpor pension fund counterpart financi asset individu polici holder beneficiari conting asset case sum written valu fix asset net capit stock gross capit stock includ valu accumul consumpt fix capit statist classif product activ cpa chapter transact product social contribut shown side secondari distribut incom account household net servic charg pension fund insur compani part resourc made actual social contribut chapter distribut transact chapter financi transact chapter flow chapter balanc sheet esa gnp market price calcul ad gross domest product market price compens employe properti incom receiv rest world deduct flow paid rest world global estim concept social contribut employe depend wage salari revenu employe ag marit statu concept household defin chapter unit group unit includ accompani member household employe correspond intern labour organ definit paid employ outwork person agre work enterpris suppli quantiti good servic enterpris prior arrang contract enterpris place work explicit implicit contract relat provis labour input suppli output good servic work mean activ contribut product good servic product boundari legal work ag worker principl irrelev compens interpret wide sens includ mix incom emploi person signific labour input context consid minimum yearli equival person work half dai