A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | WTangible fixed assets (AN.111), Annex 7.1
valuation, 7.33
See also fixed assets
Tangible non-produced assets (AN.21), 6.08
acquisitions and disposals, 6.11
major improvements, 3.105c
valuation, 7.40-42
See also non-produced assets
TARIC. See Integrated Tariff of the European Union
Taxes
and duties on imports excluding VAT (D.212), 4.18
See also taxes on products.
less subsidies on products, 1.54, 9.46-47
on financial transactions, 5.137
on gifts, 4.149a
on imports excluding VAT and import duties (D.2122), 4.18b
on imports. See import duties
See also current taxes on income, wealth, etc.
on international transactions, 4.23, 4.79
on production and imports (D.2), 9.42
accounting, 4.29
breakdown, 4.15
definition, 4.14
paid to the Institutions of the European Union, 4.25
time of recording, 4.26
value to be recorded, 4.27-28
See also other taxes on production
on products (D.21), 4.16, 4.21
See also taxes on production and imports
on products, except VAT and import taxes (D.214), 10.50
definition, 4.19
See also taxes on products
on sales. See general sales taxes
on wages, 4.23
See also other taxes on production
Theft, 1.42, 3.118, 4.109, 6.27
Time of recording
accounting rules, 1.57
of actual final consumption, 3.97-99
of actual social contributions, 4.96
of changes in inventories, 3.120-124
of compensation of employees, 4.12
of current taxes on income, wealth, etc., 4.82
of dividends, 4.55
of final consumption expenditure, 3.89-96
of financial transactions, 5.142-144
of gross fixed capital formation, 3.112-116
of imports and exports, 3.137, 3.146
of imputed social contributions, 4.101
of interest, 4.50
of intermediate consumption, 3.72-73
of investment grants, 4.162
of other capital transfers, 4.166
of output, 3.46-68
of own final consumption, 3.91
of property income attributed to insurance policy holders, 4.70
of reinvested earnings on direct foreign investment, 4.67
of rents, 4.75
of social benefits, 4.107
of subsidies, 4.39
of taxes on production and imports, 4.26
of the adjustment for the change in the net equity of households in pension funds reserves, 4.143
of transactions in existing goods, 3.152
of withdrawals from the income of quasi-corporations, 4.62
Tools. See small tools
Total economy. See economy
Tour operator services, 3.62
Tourism, 1.18a
Trade
and transport margins, 1.25c, 9.38-41, Table 9.7
credits and advances (AF.71), Annex 7.1
transactions in - (F.71), 5.124-127
valuation, 7.61
establishment -, 3.130
intra-EU/extra-EU -, 3.131
margins
wholesale and retail -, 1.54, 3.60
Trade unions, 2.88a
Transactions, 1.33-46
between institutional units, 1.34-35
classifications, Annex IV
current -, 8.31
definition, 1.33
intra-unit -, 1.34-35
monetary/non-monetary -, 1.36
properties of -, 1.34-42
rearrangement of -, 1.38
borderline cases, 1.42
partitioning, 1.40
recognizing the principal party, 1.41
rerouting, 1.39
with and without counterpart, 1.37
Transactions in
existing goods, 3.147-152
time of recording, 3.152
valuation, 3.152
goods and services. See transactions in products
loans
v. - in deposits, 5.74
v. - in securities, 5.77
products (P.), 3.01-152, 10.14
main categories, 3.02, Annex 7.2
recording, 3.03
Transfer costs. See costs (of ownership transfer)
Transferable deposits (AF.22), Annex 7.1
transactions in - (F.22), 5.42-44
See also currency and deposits
Transfers
current/capital -, 4.01, 4.145
of existing goods, 3.149-150
of individual non-market goods and services (D.632), 4.106
See also other current/capital transfers
Transport
costs, 1.54, 3.06, 3.48, 3.111
equipment (AN.11131), Annex 7.1
See also machinery and equipment
Transport, storage and communication services, 3.62
Transportation of goods (treatment)
of exported goods, 3.146, Table 3.4
of imported goods, 3.146, Table 3.5
agencies, 3.62
expenses, 3.70
Treasury bills, 5.58
Turnover taxes, 4.20