A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | WCancellation of debts, 1.45, 4.27, 4.38, 4.165f, 5.16, 6.28
Capital
account (III.1), 3.03, 5.16, 6.01, 6.13-14, 6.24, 8.46-49
consumption. See consumption of fixed capital
expenditure. See gross fixed capital formation
formation. See gross capital formation
gains. See holding gains/losses
improvements. See major improvements
levies, 4.149b
losses. See holding gains/losses
taxes (D.91), 4.148-151
See also capital transfers
transfers (D.9), 8.31
classification, 4.147
coverage, 4.148-167
definition, 4.146
in cash/in kind, 4.146
v. current transfers, 4.145
See also fixed assets; gross fixed capital formation
Cash basis (time of recording), 1.57
Catastrophic losses (K.7), 3.108e, 5.09, 6.22-23
Central bank (S.121), 2.45-47, Table 2.1
See also financial corporations
Central government (S.1311), 2.71, Table 2.1
See also general government
Centre of economic interest, 2.04-07, 11.02, 11.25, 13.04
Certificates of deposit, 5.51
negotiable -, 5.47
Chain indices. See indices
Change in net worth due to saving and capital transfers account (III.1.1), 8.48, Table 8.10
Changes in
assets and liabilities due to exceptional, unanticipated events, 1.44b, 1.45
assets, liabilities and net worth, 6.01, 8.44-45
balance sheet account (IV.2), 8.62
Classification of assets or liabilities other than monetisation/demonetisation of gold (K.12.22), 6.33
See also changes in classifications of assets or liabilities
classifications and structure (K.12), 1.44c, 1.45
categories, 6.29
classifications of assets and liabilities (K.12.2), 6.31-6.34
See also changes in classifications and structure
inventories (P.52), 3.117-124
definition, 3.117
time of recording, 3.120-124
valuation, 10.10-56
net worth due to
neutral holding gains/losses (B.10.31), 8.57, Annex 7.2
nominal holding gains/losses (B.10.3), 8.54
other changes in volume of assets (B.10.2), 8.53, Annex 7.2
real holding gains/losses (B.10.32), 8.58, Annex 7.2
saving and capital transfers (B.10.1), 8.48-49, Annex 7.2
net worth, total (B.10), Table 8.1
sector classification and structure (K.12.1), 6.30
See also changes in classifications and structure
Changes of ownership, 3.132-133
See also costs (of ownership transfer)
Charges, implicit by financial intermediaries. See financial intermediation services indirectly measured
Charities, 2.88b
Churches and religious societies, 2.88a
C.i.f. See cost, insurance, freight
Claims
financial -, 5.04, 5.17, 5.125, 5.129, 7.21
Classification of
balancing items, Annex IV
economic assets, 7.12, Table 7.1, Annex 7.2
financial assets and liabilities. See classification of financial transactions
financial transactions, 5.08, 5.20, Table 5.1
homogeneous branches, 2.118
individual (final) consumption by purpose (households) (COICOP), 9.51f, Annex IV
industries, 2.110
institutional sectors, Annex IV
products by activity (CPA), 1.24b, Annex 7.1, 9.17-18, Tables 9.5-12, Annex IV
the functions of government (COFOG), 3.85, 9.51f, Annex IV
transactions and other flows, Annex IV
Clearance of forests, 3.106b
Closing balance sheet (IV.3), 8.63-64
Co-operatives, 2.23b, 2.40b, 2.95, 5.95a
COFOG. See classification of the functions of government
COICOP. See classification of individual (final) consumption by purpose (households)
Coins
in circulation, 5.39
not in circulation, 3.135c, 5.40
See also currency
Collective consumption expenditure (P.32), 3.85
See also final consumption expenditure
Companies
limited-liability -, 5.95a
Compensation
payments of -, 4.136-137
Compensation of employees (D.1), 9.29
at constant prices, 10.46, 11.36
calculation, 10.10, 10.46, 10.54
categories and accounting, 4.13
definition, 4.02
real purchasing power, 10.11, 10.55
time of recording, 4.12
See also employee labour input at constant compensation
Computer software (AN.1122), 1.25f, 3.71a, 3.110, 3.119
definition, Annex 7.1
See also intangible fixed assets
Consolidation, 1.58
Construction
own-account -, 1.13d
projects, 3.142
valuation of - work, 3.59
Consulates. See enclaves
Consumer durables (AN.m), Annex 7.1
as memorandum item, 7.62
inclusion in balance sheets and valuation, 7.63-64
Consumers' associations, 2.88a
Consumption of fixed capital (K.1), 1.33, 6.02-05, 6.25b, 10.53
Continental shelf, 2.05c, 2.05e
Contingent assets, 5.05, 7.12c, 7.22
Contract. See insurance contract; forward rate agreement; futures; leases and other transferable contracts
Convergence criteria. See criteria of convergence
Corporations
captive insurance -, 2.62
control over -, 2.26
See also holding corporations
engaged in factoring, 2.55c, 5.125
engaged in financial leasing, 2.55a
financial vehicle -, 2.55f
flotation -, 2.58c
reinsurance -, 2.62
specialized financial -, 2.55e
See also financial corporations; non-financial corporations
Cost
historic -, 10.53
written-down replacement -, 7.29, 10.53
Cost, insurance, freight (valuation) (c.i.f.), 1.55, 3.138-139
See also f.o.b./c.i.f. adjustment
Costs
distribution -. See transport costs; trade margins
of ownership transfer, 3.111, 3.116, 7.25
on non-produced non-financial assets (P.5132), 3.105d, 3.111, 3.116
See also gross fixed capital formation
production -, 3.33
See also intermediate consumption
Counterpart liability, 5.04, 5.25, 7.21
Country. See national economy
CPA. See classification of products by activity
Credit
Credits
revolving -, 5.81k
Criteria of convergence, 1.04a
Criterion (50%), 1.24b, 3.32-33, 3.43, Table 3.1
Cultivated assets (AN.1114), Annex 7.1
See also tangible fixed assets
Currency (AF.21), Annex 7.1
transactions in - (F.21), 5.38-41
valuation, 7.46
See also currency and deposits
Currency and deposits (AF.2), Annex 7.1
holding gains/losses, 6.49-50
transactions in - (F.2), 5.36-37
valuation, 7.46
Current accounts, 7.06, 8.04, 8.10-43
Current external balance, 8.70, 8.97
Current international cooperation (D.74), 4.121-124
See also other current transfers
Current taxes on income, wealth, etc. (D.5), 8.30
accounting, 4.82
definition, 4.77
time of recording, 4.82
value to be recorded, 4.81
Current transfers, 4.30
miscellaneous - (D.75), 4.38, 4.125-140
between households, 4.129-130
to NPISHs, 4.125-128
within general government (D.73), 4.38, 4.117-120
See also other current/capital transfers
Customs frontier, 1.55
crossing -, 3.134