D

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W

accidental -, 3.118

war -, 4.165a

Dams, 3.106

Data bases, 3.110

Death duties, 4.149a

Debentures, 4.46, 5.51

convertible -, 5.62l, 5.92b

Debt

assumption 4.165f, 5.16

bad -, 5.17, 6.27d

cancellation, 1.45, 4.27, 4.38, 4.165f, 5.16, 6.28

forgiveness, 5.16

unilateral repudiation of -, 4.165f

writing-off/writing-down of -, 5.16

See also claims; liabilities; liability

Demonetisation. See monetisation/demonetisation of gold

Depletion of natural economic assets (K.61), 6.20-21a

Deposits (AF.22 and AF.29), Annex 7.1

transactions in - (F.22 and F.29), 5.42-49

valuation, 7.46

See also currency and deposits

Depreciation. See geometric -; linear -

Derivative financial instruments. See financial derivatives

Direct foreign investment (AF.m), Annex 7.1

memorandum item, 5.132-133, 7.62

transactions in - (F.m), 5.132-133

valuation, 7.66

See also direct foreign investment enterprises

Direct foreign investment enterprises, 2.30, 4.65-66

See also direct foreign investments

Direct taxes. See taxes on income

Disappearance of assets. See economic disappearance of assets

Discount, 4.45, 7.38

Disposable income, 8.31, 8.36

adjusted -, 8.35-36

Disposals of

existing fixed assets, 3.103b, 3.104, 3.115

intangible non-produced assets (K.222), 6.12

land and other tangible non-produced assets (K.212), 6.09, 6.11

Distributed income of corporations (D.42), 4.53-63

See also property income

Distribution and use of income accounts (II), 7.06, 8.15-43

Distributive transactions (D.), 1.33, 4.01-167

Dividends (D.421), 4.53-54

See also distributed income of corporations; shares

Dwellings (AN.1111), Annex 7.1

provision, 3.85

See also tangible fixed assets; services (housing - produced by owner-occupiers)