A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | WSales, 3.33, 3.34, 3.60
SAM. See social accounting matrices
Satellite accounts, 1.18, 1.23
Saving, 8.36, 8.39, 8.42-43, 8.46
gross/net national -, 8.96
Savings and loan associations, 5.46d
SDRs. See special drawing rights
Seasonal workers. See workers
Second-hand assets. See fixed assets (existing/new)
Secondary distribution of income account (II.2), 8.30-32, Table 8.6
Secondary instruments, 5.66, 5.68
Sector accounts, 1.02
and supply and use tables, 9.30, 9.52, Table 9.11
See also ESA accounts
Sector classification of producer units by standard legal description, 2.94-101, Table 2.3
Sectors. See institutional sectors
Securities
issued at a discount/premium, 5.138b
non-negotiable -, 5.64b
Securities other than shares (AF.3), Annex 7.1
holding gains/losses, 6.52-55
transactions in - (F.3), 5.50-53
valuation, 7.47-50
excluding financial derivatives (AF.33), Annex 7.1
transactions in - (F.33), 5.54-55
Securitization of loans, 5.63
Security and derivative dealers, 2.55d, 2.58b
commissions, 5.139c
Self-employed persons, 11.15-16.
See also actual social contributions by self- and non-employed persons; employers (including own-account workers)
Sequence of accounts. See ESA accounts
Services
community, social and personal -, 3.67
domestic and personal -, 1.13, 3.68
financial intermediation. See financial intermediaries
housing - produced by owner-occupiers, 1.13, 3.64, 8.20
individual consumption -, 3.85
insurance - and pension funding -, 3.63, 3.76
non-life insurance -, 3.70i.
See also non-life insurance
non-market -, 10.24-26
flows of -, 10.41-46
international comparisons, 10.71
personal -. See domestic and personal -
public administration -, 3.65, 10.43
real-estate, renting and business -, 3.64
storage -, 3.62
to households. See domestic and personal services
volunteer -, 1.13
Shares
accounting, 5.140d
capital -, 5.91a
dividend -, 5.91c
or preferred stocks, 5.91d
redeemed -, 5.91b
Shares and other equity (AF.5), 4.38h, Annex 7.1
holding gains/losses, 6.56
transactions in - (F.5), 5.86-87
valuation, 7.52-57
Shares and other equity, excluding mutual funds shares (AF.51), Annex 7.1
transactions in - (F.51), 5.88-89
valuation, 5.140
valuation, 7.52-56
See also shares and other equity
Shoplifting, 3.118
Short-term loans (AF.41), Annex 7.1
transactions in - (F.41), 5.72, 5.75
See also loans; credit(s)
Short-term paper/securities, 5.58
Short-term securities other than shares, excluding financial derivatives (AF.331), Annex 7.1
transactions in - (F.331), 5.56-59
valuation, 7.48
See also securities other than shares, excluding financial derivatives
Sight deposits. See transferable deposits
SNA. See System of National Accounts
Social, cultural, recreational and sports clubs, 2.88a
Social accounting matrices (SAMs), 1.17, 8.103, 8.133-155, Tables 8.20-22
Social assistance benefits
in cash (D.624), 4.103
in kind (D.6313), 4.105
See also social benefits other than social transfers in kind; social transfers in kind
Social benefits, 4.83
coverage, 4.85-86
risks liable to give rise to -, 4.84
time of recording, 4.107
See also social transfers in kind
other than social transfers in kind (D.62)
accounting, 4.108
classification, 4.103
See also social contributions and benefits
Social contributions (D.61), 4.90-91, 8.32
and benefits (D.6), 4.83-108, 8.30
See also entries under 'actual social contributions' and 'social benefits’
Social insurance
private-funded - (D.622), 4.103
unfunded employee - (D.623), 4.103
See also social benefits other than social transfers in kind
See also social security schemes
treatment, Annex III
See also social benefits
Social security, 3.85c
in cash (D.621), 4.103
in kind, 4.105
reimbursements (D.6311), 4.105
See also social benefits other than social transfers in kind
funds (S.1314), 2.74, Table 2.1
See also general government
See also Annex III
Social transfers in kind (D.63), 4.104-108, 8.34
See also social contributions and benefits
Sole proprietorships, 2.76d, 2.99
Special drawing rights (SDRs) (AF.12), Annex 7.1
allocation/cancellation, 6.27
transactions in - (F.12), 5.33-35
valuation, 7.45
See also monetary gold and special drawing rights
Sport and recreation, 3.85d
Staff, paid domestic -, 1.13, 3.08-09, 11.13
Standard legal description. See producer units and sector classification by standard legal description
State government (S.1312), 2.72, Table 2.1
See also general government
Statistical units, 1.27-30
Stocks
definition, 1.47
of fixed assets, 9.27, 10.10, 10.56
of fixed capital goods, 10.53
valuation, 1.53
See also flows and stocks; inventories
Structural adjustment facility, 5.82
Structures (dams, roads, etc.). See buildings and structures
Students, 2.10c
Sub-sectors. See institutional sectors
Subsidiaries, 2.26
See also establishment trade
Subsidies (D.3)
accounting, 4.40
breakdown, 4.32
coverage, 4.33-38
definition, 4.30
granted by the Institutions of the European Union, 4.31
on production. See other subsidies on production
on products (D.31), 4.33, 10.51
time of recording, 4.39
Subsoil assets (AN.212), 2.05e
definition, Annex 7.1
exploitable -, 6.17a
rents on -, 4.74
valuation, 7.41
Supplies. See materials and supplies
Supply
and use table(s), 1.68-70, 3.138, 8.101, 8.133, 9.02, 9.05-08, 9.10-15, Table 9.3
and the sector accounts, 9.30, 9.52, Table 9.11
balancing, 9.35-37, Tables 9.5-8
basic prices/purchasers' prices, 9.34, 9.38, 9.43
compilation, 9.29
specific -, 9.51
treatment of the FISIM nominal industry, 9.33
matrices. See supply table(s)
flows of goods and services at basic prices in -, 9.22, Table 9.5
Surveys, 2.02, 9.10, 10.70, 11.30
Swaps, 5.67d
currency -, 5.139d
interest-rate -, 4.47
non-monetary gold -, 5.32, 5.76
System of accounts. See European System of National and Regional Accounts
System of National Accounts (SNA), 1.01, 1.06-07
SNA 93/ESA 95, 1.24
System of regional accounts, 13.14
See also regional accounts