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Back Matter

Author(s):
International Monetary Fund
Published Date:
June 2002
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    ANNEXES
    Annex 1 REFERENCES

    Introductory Notes

    References are listed under the heading(s) of the chapter(s) in which they are cited. The idea in duplicating some references in this way is to enable readers interested in one particular chapter, for example the informal sector, to be readily able to identify all the references made in that chapter.

    The 1993 SNA and two compendia are listed in the first section labelled General. The lists also include some references that are not explicitly cited in the Handbook but that provide useful background material or elaboration of the text.

    The documents are in English except where otherwise noted.

    General

      Commission of the European Communities – Eurostat, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, and World Bank (1993), System of National Accounts 1993, ISBN 92-1-161352-3, Brussels/Luxemburg, New York, Paris, Washington.

      United Nations (1992), Guide-book to Statistics on the Hidden Economy, Economic Commission for Europe, Statistical Division, United Nations, New York.

      United Nations (1993), Inventory of National Practices in Estimating Hidden and Informal Economic Activities for National Accounts, Conference of European Statisticians, Economic Commission for Europe, United Nations, Geneva.

    Chapter 1

      Bloem, A., and M. L.Shrestha (2000), Comprehensive Measures of GDP and the Unrecorded Economy, IMF Working Paper WP/00/204, International Monetary Fund, Washington.

      Calzaroni, M. (2000), The Exhaustiveness of Production Estimates: New Concepts and Methodologies, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      CalzaroniM., and S.Ronconi (1999), Issues and activities to ensure the coverage of the non-observed economy in national accounts: implications for national statistical offices, Conference of European Statisticians, 47th plenary session, Neuchatel, June1999, Economic Commission for Europe, Geneva: available at www.unece.org/stats/documents/1999.06.ces.htm.

      CalzaroniM., and A.Puggioni (2001), Evaluation and Analysis of the Quality of the National Accounts Aggregates, Essays No. 10, Istat, Rome.

      Commission of the European Communities – Eurostat, International Monetary Fund, Organisation for Economic Coloperation and Development, United Nations, and World Bank (1993), System of National Accounts 1993, ISBN 92-1-161352-3, Brussels/Luxemburg, New York, Paris, Washington.

      DallagoB. (1990), The irregular economy: the “underground” economy and the “black” labour market, Dartmouth, England.

      Goskomstat of Russia (1998), Guidelines for Statistical Methods: Volume 2, ISBN 5-89476-017-8, Goskomstat of Russia, Moscow (in Russian).

      Luttikhuizen, R., and B.Kazemier (2000), A Systematic Approach to the Hidden and Informal Activities, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      Masakova, I. (2000), Estimation of the Non-Observed Economy: the Statistical Practices in Russia, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      Organisation for Economic Co-operation and Development (1997), Framework for the Measurement of Unrecorded Economic Activities in Transition Economies, OECD/GD(97)177, Organisation for Economic Co-operation and Development, Paris.

      Goskomstat of Russia (1998), Guidelines for Statistical Methods: Volume 2, ISBN 5-89476-017-8, Goskomstat of Russia, Moscow (in Russian).

      Stapel, S. (2001), The Eurostat Pilot Project on Exhaustiveness with the Candidate Countries – Concepts and General Results, Proceedings, Conference on National Accounts of the Candidate Countries, January, 2001, Eurostat, Brussels.

      WroeD., P.Kenny, U.Rizki, and I.Weerakkody (1999), Reliability and Quality Indicators for National Accounts Aggregates, Report Project SUP.COM, Eurostat, Luxembourg.

    Chapter 2

      Bloem, A., R.Dippelsman, and N.Maehle (2001), Quarterly National Accounts Manual: Concepts, Data Sources, and Compilation, International Monetary Fund, Washington.

      Eurostat (1995), European system of accounts, ISBN 92-827-7954-8, Eurostat, Luxembourg.

      International Labour Organization (1993), Resolution concerning economically active population, employment, unemployment and underemployment, 13th International Conference of Labour Statisticians, International Labour Organisation, Geneva.

      Vanoli, A. (1995), Foundations of a system of national accounts. A short discussion of some basic concepts, Verso il nuovo sistema di contabilità nazionale, Istat, Annali di Statistica Serie X, 1996 Roma.

    Chapter 3

      Calzaroni, M. (2000), The Exhaustiveness of Production Estimates: New Concepts and Methodologies, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      Calzaroni, M., and S.Ronconi (1999), Issues and activities to ensure the coverage of the non-observed economy in national accounts: implications for national statistical offices, Conference of European Statisticians, 47th plenary session, Neuchatel, June1999, Economic Commission for Europe, Geneva: available at www.unece.org/stats/documents/1999.06.ces.htm.

      Calzaroni, M., PascarellaC., and PisaniS. (2000), Il sommerso. Aspetti metodologici e quantificazioni per una stima esaustiva dell’input di lavoro e del PIL, Seminar La Nuova Contabilita’ Nazionale, 12-13January, Istat, Rome (in Italian).

      Dallago, B. (1990), The irregular economy: the “underground” economy and the “black” labour market, Dartmouth, England.

      European Commission (1994), Decision 94/168/EC, Euratom of 22 February 1994, Official Journal L77, Volume 37of 19March1994, Office for Official Publications of the European Communities, Luxembourg.

      Hein, R. (1998), Guidelines for the Pilot Study on Exhaustiveness, First Workshop of the Pilot Project on Exhaustiveness, Luxembourg, December1998, Eurostat, Luxembourg.

      International Labour Organization (1993), Highlights of the Conference and text of the three resolutions adopted, 15th International Conference of Labour Statisticians, in Bulletin of Labour Statistics 1993-2, International Labour Organisation, Geneva: pp. IX-XXI.

      Luttikhuizen, R., and B.Kazemier (2000), A Systematic Approach to the Hidden and Informal Activities, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      PedullàM.G. (1987), Concetti e metodi utilizzati in contabilità nazionale per la stima delle unità di lavoro, Economia e Lavoro, No. 3, July-September (in Italian).

      ReyG. (1992), Analisi economica ed evidenza empirica dell’attivita’ illegale in Italia, Quaderni di ricerca, Istat, Rome (in Italian).

      Stapel, S. (2001), The Eurostat Pilot Project on Exhaustiveness with the Candidate Countries – Concepts and General Results, Conference on National Accounts of the Candidate Countries, Brussels, January2001, Eurostat, Luxembourg.

    Chapter 4

      Broesterhuizen, G.A.A.M. (1985), The Unobserved Sector and the National Accounts in the Netherlands, inGaertnerW. and A.Wenig (ed) (eds) (1985), The Economics of the Shadow Economy, Proceedings of Conference, Bielefeld, 1983, Springer-Verlag, Berlin: pp. 277-287.

      CalzaroniM., and S.Ronconi (1999), Issues and activities to ensure the coverage of the non-observed economy in national accounts: implications for national statistical offices, Conference of European Statisticians, 47th plenary session, Neuchatel, June 1999, Economic Commission for Europe, Geneva: available at www.unece.org/stats/documents/1999.06.ces.htm.

      Carson, C.S. (2001), Toward a Framework for Assessing Data Quality, Working Paper WP/01/25, International Monetary Fund, Washington.

      DallagoB. (1990), The irregular economy: the “underground” economy and the “black” labour market, Dartmouth, England.

      Dennison, E. F. (1982), Is US growth understated because of underground economy? Employment ratios suggest not, The Review of Income and Wealth, March1982.

      Dilnot, A., and C.N.Morris (1981), What Do We Know About the Black Economy?Fiscal Studies 2(1): pp. 58-73.

      European Commission (1994), Decision 94/168/EC, Euratom of 22 February 1994, Official Journal L77, Volume 37of 19March1994, Office for Official Publications of the European Communities, Luxembourg.

      Eurostat (2000), Energy in Europe: 1999 Annual Energy Review, Eurostat, Luxembourg.

      Eurostat (2001), Report from the Task Force on Accuracy Assessment in National Accounts, document CPNB-296, Eurostat.

      Goldschmidt-Clermont, L. (1987), Economic Evaluations of Unpaid Household Work: Africa, Asia, Latin America and Oceania, in Women, Work and Development No. 14, International Labour Organisation, Geneva.

      Goldschmidt-Clermont, L., and E.Pagnossin-Aligisakis (1995), Measures of Unrecorded Economic Activities in Fourteen Countries, in Human Development Report, Occasional Papers No. 20, UNDP, New York.

      Hayes, K. (1996), The Exhaustiveness of the GNP Estimates in the EU Member States, presented at joint UNECE/Eurostat/OECD meeting on National Accounts, Geneva, April/May1996, Economic Commission for Europe, United Nations, Geneva.

      Hayes, K., and E.Lozano (1998), Validating the Exhaustiveness of the GNP Estimates of the European Union Member States, Proceedings of the Joint IASS/IAOS Conference, Statistics for Economic and Social Development, September1998, International Statistical Institute, Voorburg.

      Hungarian Central Statistical Office (1998), Hidden Economy in Hungary 1998, Hungarian Central Statistical Office, Budapest.

      Kazemier, B. (1991), Concealed Interest Income of Households in the Netherlands: 1977, 1979 and 1981, Public Finance 46(3): pp. 443-453.

      Kazemier, B., and R.Van Eck (1992), Survey Investigations of the Hidden Economy, Some Methodological Results, Journal of Economic Psychology 13: pp. 569-587.

      Leunis, W., and K.Verhagen (1999), Labour Accounts in Theory and Practice-, The Dutch Experience, Statistics Netherlands, Voorburg.

      MacAfee, K. (1980), A Glimpse of the Hidden Economy in the National Accounts, Economic Trends, 1980(8), Central Statistical Office: pp. 81-87.

      Organisation for Economic Co-operation and Development (1985), Household Production in OECD Countries: Data Sources and Measurement Methods, (ed. A.Chadeaul (ed)Organisation for Economic Co-operation and Development, Paris.

      O’Higgins, M. (1989), Measuring the Hidden Economy: A Review of Evidence and Methodologies, Outer Circle Policy Unit, London.

      Parker, R.P. (1984), Improved Adjustment for Mis-reporting of Tax Return Information Used to Estimate the National Income and Product Accounts, 1977, Survey of Current Business 64(6): pp. 17-25.

      Russian Federation Centre for Economic Analysis (2000), Business Tendency Survey Questionnaires, survey questionnaires, Russian Federation Centre for Economic Analysis, Moscow.

      Statistics Canada (1994), The Size of the Underground Economy in Canada, (by Gylliane Gervais) Studies in National Accounting, ISSN 1192-0106, Statistics Canada, Ottawa.

      United States Internal Revenue Service (1979), Estimates of Income Unreported on Individual Income Tax Returns, Publication 1104, Government Printing Office, Washington.

      Van de Laan, P., and J.W.B.De Waard (1985), Vergellijking tussen de inkomensstatistiek en de Nationale rekeningen, Central Bureau of Statistics, Voorburg (in Dutch).

      Willard, J.C. (1989), The Underground Economy in National Accounts, in Guide-book to Statistics on the Hidden Economy, United Nations, 1992: pp. 79-103; also in Économie et Statistique, 226, 1989: pp. 35-51 (in French).

      Zienkowski, L. (1996), Polish Experience in Estimating Hidden Economy, joint UNECE/Eurostat/OECD meeting on National Accounts, Geneva, April/May1996.

    Chapter 5

      AFRIstat (1997), Proceedings of the Seminar on the Informal Sector and Economic Policy in SubSaharan Africa, March10-14, 1997, Bamako, BPE1600, Vol. 2AFRIstat, Bamako: pp. 167-168.

      Bloem, A., P., Cotterel, and T.Gigantes (1996), National Accounts in Transition Countries: Distortions and Biases, working paper WP/96/130, International Monetary Fund, Washington.

      Bloem, A., R.Dippelsman, and N.Maehle (2001), Quarterly National Accounts Manual: Concepts, Data Sources, and Compilation, International Monetary Fund, Washington.

      Calzaroni, M. (2000), The Exhaustiveness of Production Estimates: New Concepts and Methodologies, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      CalzaroniM., and S.Ronconi (1999), Issues and activities to ensure the coverage of the non-observed economy in national accounts: implications for national statistical offices, Conference of European Statisticians, 47th plenary session, Neuchatel, June1999, Economic Commission for Europe, Geneva: available at www.unece.org/stats/documents/1999.06.ces.htm.

      CalzaroniM., PascarellaC., and PisaniS. (2000), Il sommerso. Aspetti metodologici e quantificazioni per una stima esaustiva dell’input di lavoro e del PIL, Seminar La Nuova Contabilita’ Nazionale, 12-13January, Istat, Rome (in Italian).

      Calzaroni, M., and V.Madelin (2000), Exhaustiveness of GDP Measurement: French and Italian Approaches, presented at Twenty-Fourth General Conference of the International Association for Research in Income and Wealth, Lillehammer, Norway.

      Central Bureau of Statistics, Nepal (1994), The Revised GDP Series of Nepal: 1984/85 – 1993/94, Central Bureau of Statistics, Kathmandu.

      Central Statistical Organization, Government of India (1989), National Accounts Statistics: Sources and Methods, Central Statistical Organization, Delhi.

      DallagoB. (1990), The irregular economy: the “underground” economy and the “black” labour market, Dartmouth, England.

      Goskomstat of Russia (1998), Guidelines for Statistical Methods: Volume 2, ISBN 5-89476-017-8, Goskomstat of Russia, Moscow (in Russian).

      Hayes, K., and E.Lozano (1998), Validating the Exhaustiveness of the GNP Estimates of the European Union Member States, in Proceedings of the Joint IASS/IAOS Conference, Statistics for Economic and Social Development, September1998, International Statistical Institute, Voorburg.

      Istat (1993), The underground economy in Italian economic accounts, Annali di Statistica, Series X, Vol. 2, Rome.

      PedullàM.G. (1987), Concetti e metodi utilizzati in contabilità nazionale per la stima delle unità di lavoro, Economia e Lavoro, No. 3, July-September (in Italian).

      United Nations (1998), International Merchandise Trade Statistics: Concepts and Definitions, Studies in Methods, Series M, No. 52, Rev. 2, United Nations, New York.

      United Nations (1999), Handbook of Input-Output Tables: Compilation and Analysis, Studies in Methods, Series F, No. 74, United Nations, New York.

    Chapter 6

    Chapter 7

      CharmesJ. (1989), 35 years of national accounts of the informal sector in Burkina Faso (1954-89). Lessons from an experience and perspectives for improvement, Ministère du Plan et de la Coopération, PNUD-DTCD, Ouagadougou, Burkina Faso, (108pages, inFrench).

      CharmesJ. (1996), Informal sector in Burkina Faso. Long term trends and short term follow up, Ministère de l’Economie, des Finances et du Plan, GTZ, Ouagadougou, (30pages, inFrench).

      CharmesJ. (1998), Progress in Measurement of the Informal Sector: Employment and Share of GDP, in Handbook of National Accounting. Household Accounting: Experiences in the Use of Concepts and Their Compilation, Volume 1: Household Sector Accounts. Statistics Division, United Nations, New York: pp. 171-188.

      CharmesJ. (1999), Results and Lessons of a National Time-Use Survey in Benin, and Consequences on Re-estimation of Women’s Participation to the Labour Force and Contribution toGDP, presented ata Conference of the International Association of Time-Use Researchers (IATUR), Colchester, October1999, University of Essex, Colchester.

      CharmesJ. (2000a), The Contribution of Informal Sector to GDP in Developing Countries: Assessment, Estimates, Methods, Orientations for the Future, presented at joint Goskomstat of Russia/Eurostat/OECD Workshop on Measurement of the Non-Observed Economy, Sochi, October2000, Organisation for Economic Co-operation and Development, Paris.

      CharmesJ. (2000b), African women in food processing: a major, but still underestimated sector of their contribution to the national economy, IDRC, Ottawa.

      Hussmanns, R. (2000), Informal sector surveys: Advantages and limitations of different survey methods and survey designs for the data collection, Fourth Meeting of the Expert (Delhi) Group on Informal Sector Statistics, Geneva, August2000, International Labour Office, Geneva.

      Organisation for Economic Co-operation and Development (1997), Framework for the Measurement of Unrecorded Economic Activities in Transition Economies, OECD/GD(97) 177, Organisation for Economic Co-operation and Development, Paris.

    Chapter 8

      AlbakinA., andJ.Walley (1999), The Problem of Capital Flight from Russia, report from joint project of Institute of Economics, Moscow and Centre for the Study of International Economic Relations, University of Western Ontario, in The World Economy, Blackwell Publishers, Oxford.

      GaertnerW., andA.Wenig (eds) (1985), The Economics of the Shadow Economy, Proceedings of Conference, Bielefeld, 1983, Springer-Verlag, Berlin.

      Giles, D.E.A.. (1999), Modelling the Hidden Economy and the Tax Gap in New Zealand, Empirical Economics 24 Springer-Verlag: pp. 621-640.

      GismondiR., andRonconicS. (2001), Estimating the Non-Observed Economy in Relation to Tourist Flows, Proceedings, ETK/NTTS 2001 Conference, Crete, June, 2001, European Commission, Brussels.

      Hungarian Central Statistical Office (1998), Hidden Economy in Hungary 1998, Hungarian Central Statistical Office, Budapest.

      Isachsen, A.J., andS.Strom (1989), The Hidden Economy in Norway with Special Emphasis on the Hidden Labor Market inFeige (1989): pp. 251-266.

      Ivan-Ungureanu, C., andC.Pop (1996). Hidden Economy in Romania and Us Integration in the National Accounts, presented at the joint UNECE/Eurostat/OECD meeting on National Accounts, Geneva, April/May1996.

      Landsheer, J.A.,P., Van der Heijden, andG.Van Gils (1999), Trust and Understanding, Two Psychological Aspects of Randomized Response in Quality and Quantity, 33: pp. 1-12.

      Laungani, P., andP.Mauro (2000), Capital Flight from Russia, policy discussion paper, International Monetary Fund, Washington.

      Lithuanian Department of Statistics (1998), Non-Observed Economy: Concepts, Surveys, Problems, Lithuanian Department of Statistics, Vilnius.

      Luttikhuizen, R., andJ.Oudhof (1992), Informal Economy, A Time Use Approach, in Guide-book to Statistics on the Hidden Economy, Economic Commission for Europe, Statistical Division, United Nations, New York: pp. 283-304.

      Masakova, I. (2000), Estimation of the Non-Observed Economy: the Statistical Practices in Russia, Proceedings of the International Conference on Establishment Surveys, Buffalo, 2000, Statistics Canada, Ottawa.

      Mogensen, G. V,H. K.Kvist,E.Körmendi, andS.Pedersen (1995), The Shadow Economy in Denmark 1994 Measurement and Results, Rockwool Foundation Research Unit, Copenhagen.

      Russian Federation Centre for Economic Analysis (2000), Business Tendency Survey Questionnaires, working questionnaires, Russian Federation Centre for Economic Analysis, Moscow.

      US Internal Revenue Service (1979), Estimates of Income Unreported on Individual Income Tax Returns, Publication 1104, Government Printing Office, Washington.

      Van Eck, R. (1987), Secondary Activities and the National Accounts, working paper, Central Bureau of Statistics, Voorburg.

      Van Eck, R., andB.Kazemier (1988), Features of the Hidden Economy in the Netherlands, Review of Income and Wealth34(3): pp. 251-273.

      Van Eck, R., andB.Kazemier (1992), Hidden Labour in the Netherlands, in Guide-book to Statistics on the Hidden Economy, Economic Commission for Europe, Statistical Division, United Nations, New York: pp. 242-282.

    Chapter 9

      Blades, D. W. (1983), Crime: what should be included in the National Accounts and what difference would it make, Organisation for Economic Co-operation and Development, Paris.

      Commission of the European Communities – Eurostat, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, and World Bank (1993), System of National Accounts 1993, ISBN 92-1-161352-3, Brussels/Luxemburg, New York, Paris, Washington.

      Groom, C., andT.Davies (1998), Developing a methodology for measuring illegal activity for the UK national accounts, Economic Trends No. 536, July1998.

      ReyG. (1992), Analisi economica ed evidenza empirica dell’attivita’ illegale in Italia, Quaderni di ricerca, Istat, Rome (in Italian).

    Chapter 10

      Central Statistical Organisation, India (1999), Expert Group on Informal Sector Statistics {Delhi Group) Report of the Third Meeting, New Delhi, May1999, Central Statistical Organisation, New Delhi.

      CharmesJ. (1998), Progress in Measurement of the Informal Sector. Employment and Share of GDP, in Handbook of National Accounting. Household Accounting: Experiences in the Use of Concepts and Their Compilation, Volume 1: Household Sector Accounts. Statistics Division, United Nations, New York: pp. 171-188.

      Hussmanns, R. (1996), ILO recommendations on methodologies concerning informal sector data collection, inHerman, B. and W.Stoffers (ed) (eds.) (1996) Unveiling the informal sector – More than counting heads, Aldershot/Brookfield/Hong Kong/Singapore/Sydney/Avebury: pp. 15-29.

      Hussmanns, R. (1998a), Developments in the design and implementation of informal sector and similar surveys – a review of national practices and experiences, Sixteenth International Conference of Labour Statisticians, Geneva, October1998, doc. ICLS/16/RD2, International Labour Organization, Geneva.

      Hussmanns, R. (1998b), The impact of questionnaire design and field operations on the quality of informal sector survey data – a note on lessons learnt from past survey experiences, Second Meeting of the Expert Group on Informal Sector Statistics (Delhi Group), Ankara, April1998, International Labour Organization, Geneva.

      Hussmanns, R. (2000a), Informal sector surveys: Advantages and limitations of different survey methods and survey designs for the data collection, presented at Fourth Meeting of the Expert Group on Informal Sector Statistics (Delhi Group), Geneva, August2000, International Labour Organization, Geneva.

      Hussmanns, R. (2000b), The informal sector – statistical definition and survey methods in Handbook of National Accounting, Household Accounting: Experience in Concepts and Compilation, Volume 1: Household Sector Accounts, doc. ST/ESA/STAT/SERF/75 (Vol. 1), United Nations, New York: pp. 59-92.

      Hussmanns, R. (2001), Informal Sector and Informal Employment: Elements of a Conceptual Framework, presented at ILO/WIEGO Workshop on Informal Employment Statistics in Latin America, Santiago, October2001, International Labour Organization, Geneva.

      Hussmanns, R., andF.Mehran (1999), Statistical definition of the informal sector – international standards and national practices, 52nd Session of the International Statistical Institute, Helsinki, August1999, International Labour Organization, Geneva.

      International Labour Organisation (1992), Report III: Statistics of employment in the informal sector, Fifteenth International Conference of Labour Statisticians, Geneva, January1993, doc. ICLS/15/III, International Labour Organisation,Geneva.

      International Labour Organisation (1993), Highlights of the conference and text of the three resolutions adopted, Fifteenth International Conference of Labour Statisticians, Geneva, January1993, in Bulletin of Labour Statistics 1993-2, International Labour Organisation, Geneva: pp. IX-XXI.

      International Labour Organisation (1993a), Report of the conference, Fifteenth International Conference of Labour Statisticians, Geneva, January1993, doc. ICLS/15/D.6 (rev.l), International Labour Organisation, Geneva.

      United Nations (2000), Household Accounting: Experience in Concepts and Compilation, Volume 1: Household Sector Accounts; Handbook of National Accounting, Studies in Methods, Series F, No. 75 (Vol. 1), document # ST/ESA/STAT/SER.F/75 (Vol. 1), Department of Economic and Social Affairs, Statistics Division, United Nations, New York.

    Chapter 11

      Blades, D. W. (1975), Non-Monetary (Subsistence) Activities in the National Accounts of Developing Countries, Organisation for Economic Co-operation and Development, Paris.

      CharmesJ. (1998a), Progress in Measurement of the Informal Sector: Employment and Share of GDP, in Handbook of National Accounting, Household Accounting: Experiences in the Use of Concepts and their Compilation, Volume 1: Household Sector Accounts, Statistics Division, United Nations, New York: pp. 171-188.

      CharmesJ. (1989), 35years of national accounts of the informal sector in Burkina Faso (1954-89). Lessons from an experience and perspectives for improvement, Ministère du Plan et de la Coopération, PNUD-DTCD, Ouagadougou, Burkina Faso, (108pages, inFrench).

      CharmesJ. (2000a), The Contribution of Informal Sector to GDP in Developing Countries: Assessment, Estimates, Methods, Orientations for the Future, presented at joint Goskomstat of Russia/Eurostat/OECD Workshop on Measurement of the Non-Observed Economy, Sochi, October2000, Organisation for Economic Co-operation and Development, Paris.

      Goldschmidt-ClermontL.,E.Pagnossin-Aligisakis, andC.Samii-Etemad (1998), Direct Measurement of Household Non-Market Production, A Methodological Contribution, joint ECE/INSTRAW/UNSD Work Session on Gender Statistics, Geneva, 1998, Working Paper 12.

      Goldschmidt-Clermont, L. (1987), Economic Evaluations of Unpaid Household Work: Africa, Asia, Latin America and Oceania, Women, Work and Development, No. 14, International Labour Organisation, Geneva.

    Chapter 12

      Barens, J. J. (1982), Macro-economic methods for the estimation of the size of the underground economy, thesis, Erasmus University (inDutch).

      Blades, D. (1982), The Hidden Economy, Occasional Studies, Organisation for Economic Co-operation and Development, Paris.

      Boeschoten, W.C., andM.M.G.Fase (1984), Money transfer and the underground economy in the Netherlands 1965-1982, De Nederlandsche Bank, Amsterdam (in Dutch).

      Cramer, J.S. (1980), The Regular and Irregular Circulation of Money in the United States, A&E report 11/80, University of Amsterdam, Amsterdam.

      Feige, E.L. (1979), How Big is the Irregular Economy? Challenge 22(5): pp. 5-13.

      Feige, E.L. (1980), A New Perspective on Macroeconomic Phenomena, Netherlands Institute for Advanced Studies, Wassenaar.

      Frey, B.S., andH.Week (1983), Estimating the shadow economy: A ‘Naive’ Approach, Oxford Economic Papers 35: pp. 23-44.

      Garcia, G. (1978), The Currency Ratio and the Subterranean Economy, Financial Analysts Journal, Nov/Dec1978.

      Goskomstat of Russia (1995), Russian Federation: Report on the National Accounts, October 1995, The World Bank, ECA Country Department III, Government of Russia, State Statistical Committee, Moscow.

      Gutmann, P.M. (1977), The Subterranean Economy, Financial Analysts Journal 34: pp. 26-28.

      Helberger, C., andH.Knepel (1988), How Big is the Shadow Economy? A Re-Analysis of the Unobserved-Variable Approach of B.S. Frey and H. Weck-Hannemann, European Economic Review 32: pp. 965-976.

      KaufmannD., andA.Kaliberda (1996), Integrating the Unofficial Economy into the Dynamics of Post-Socialist Economies: A Framework of Analysis and Evidence, inKaminski andBarlomiej (ed) (ed.) Economic Transition in Russia and the new states of Eurasia, International Politics of Eurasia Series, Vol. 8., Armonk and London: Sharpe, 1996: pp. 81-120

      Laurent, R.D. (1979), Currency and Subterrenean Economy, in Economic Perspectives, Federal Reserve Bank ofChicago, March/April1979.

      Schneider, F., andD.Enste (2000), Shadow Economies Around the World: Size, Causes, and Consequences, Working Paper WP/00/26, International Monetary Fund, Washington.

      Statistics Canada (1994), The Size of the Underground Economy in Canada, (by Gylliane Gervais)Studies in National Accounting, ISSN 1192-0106, Statistics Canada, Ottawa.

      Tanzi, V. (1980), Underground Economy Built on Illicit Pursuits is Growing Concern of Economic Policymakers, Survey 4-2-1980, International Monetary Fund: pp. 34-37.

      Tanzi, V. (ed.) (1982), The Underground Economy in the United States and Abroad, Lexington Books, Toronto.

    Annex 2 GLOSSARY

    Notes: 1) The sources of the definitions are indicated in parentheses. 2) The definitions labelled NOE Handbook were developed specifically for this Handbook. 3) All terms other than those labelled NOE Handbook are in the OECD Glossary, accessible through the Internet via www.oecd.org. 4) All definitions should be interpreted in the context of collection, processing, compilation or dissemination of statistical data.

    Account

    An account is a tool which records, for a given aspect of economic life, a) the uses and resources or b) the changes in assets and the changes in liabilities and/or c) the stock of assets and liabilities existing at a certain time; the transactions accounts include a balancing item which is used to equate the two sides of the accounts (e.g. resources and uses) and which is a meaningful measure of economic performance in itself. (SNA 2.85 and 2.87)

    Activity classification

    The main purpose of an activity classification is to classify productive economic activities. The main aim is to provide a set of activity categories that can be utilised when dissecting statistics according to such activities. ISIC is the United Nations International Standard Industrial Classification of All Economic Activities. The third revision of ISIC is used in the 1993 SNA. (ISIC Rev. 3, para. 16)

    Administrative data collection

    The set of activities involved in the collection, processing storage and dissemination of statistical data from one or more administrative sources. The equivalent of a survey but with the source of data being administrative records rather direct contact with respondents. (NOE Handbook)

    Administrative data

    The set of units and data derived from an administrative source. (NOE Handbook)

    Administrative source

    The organisational unit responsible for implementing an administrative regulation (or group of regulations), for which the corresponding register of units and the transactions are viewed as a source of statistical data. (NOE Handbook)

    Aggregate (data)

    Data obtained by aggregation, as distinct from unit record data. (NOE Handbook)

    Aggregation

    Aggregation is the combination of related categories, usually within a common branch of a hierachy, to provide information at a broader level to that at which detailed observations are taken. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    Analytical unit

    For more refined analysis of the production process, use is made of an analytical unit of production: this unit, which is not always observable, is the unit of homogeneous production, defined as covering no secondary activities. (SNA 2.48) See also Statistical units and Observation units.

    Assets

    Assets are entities functioning as stores of value and over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them, over a period of time (the economic benefits consist of primary incomes derived from the use of the asset and the value, including possible holding gains/losses, that could be realised by disposing of the asset or terminating it). (SNA 10.2 and 13.12 [1.26])

    Balance of payments

    The balance of payments is a statistical statement that systematically summarises, for a specific time period, the economic transactions of an economy with the rest of the world. Transactions for the most part between residents and non-residents, consist of those involving: goods, services and income; those involving financial claims on, and liabilities to, the rest of the world; and those (such as gifts) classified as transfers which involve offsetting entries to balance, in an accounting sense, one-sided transactions. The standard components of the balance of payments comprise two main groups of accounts:

    • the current account, which pertains to goods and services, income, and current transfers; and

    • the capital and financial account, which pertains to i) capital transfers and acquisition or disposal of non-produced, non-financial assets and ii) financial assets and liabilities. (BPM, paras. 13, 149)

    Balance sheet

    A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned by an institutional unit or sector and of the financial claims (i.e., liabilities) incurred by this unit or sector; for the economy as a whole, the balance sheet shows what is often referred to as “national wealth” – the sum of non-financial assets and net claims on the rest of the world. (SNA 13.1 and 13.2 [1.11, 2.93, 10.1))

    Balancing item

    An account is closed by introducing a balancing item defined residually as the difference between the two sides of the account; a balancing item typically encapsulates the net result of the activities covered by the account in question and is therefore an economic construct of considerable interest and analytical significance – for example, value added, disposable income, saving, net lending and net worth. (SNA 1.3 [3.64])

    Barter transaction

    A barter transaction involves two parties, with one party providing a good, service or asset other than cash to the other in return for a good, service or asset other than cash. (SNA 3.37)

    Base period

    The base period is the period that provides the weights for an index. (SNA 16.16)

    Basic data

    Same as basic statistical data. (NOE Handbook)

    Basic data collection programme

    The basic data collection programme is the data collection infrastructure and survey procedures that are in place within a national statistical system to collect, process and disseminate basic statistical data. (NOE Handbook)

    Basic price

    The basic price is the amount receivable by the producer from the purchaser for a unit of a good or service produced as output minus any tax payable, and plus any subsidy receivable, on that unit as a consequence of its production or sale; it excludes any transport charges invoiced separately by the producer. (SNA 6.205, 15.28 [13.82])

    Basic statistical data

    Data collected on a regular basis by survey from respondents, or from administrative sources, by survey statisticians in the national statistical system are edited, imputed and aggregated to become the basic statistical data that are published as official statistics and/or used in compilation of the national accounts. (NOE Handbook)

    Capital account

    The capital account records all transactions in non-financial assets. (SNA 10.20 and 1.9)

    Capital flight

    Capital flight may be defined as transfer of assets denominated in a national currency into assets denominated in a foreign currency, either at home or abroad, in ways that are not part of normal transactions. (Abalkin and Walley (1999) – for full reference see NOE Handbook Chapter 10)

    Capital stock

    Gross capital stock is the value of all fixed assets still in use at the actual or estimated current purchasers’ prices for new assets of the same type, irrespective of the age of the assets. (SNA 6.199).

    Net capital stock can be described as the difference between gross capital stock and consumption of fixed capital. (SNA 6.199)

    Census

    A census is a survey conducted on the full set of observation objects belonging to a given population or universe. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Central government

    The political authority of central government extends over the entire territory of the country; central government has the authority to impose taxes on all resident and non-resident units engaged in economic activities within the country. (SNA 4.118)

    Central product classification

    The central product classification (CPC) is a classification based on the physical characteristics of goods or on the nature of the services rendered; each type of good or service distinguished in the CPC is defined in such a way that it is normally produced by only one activity as defined in ISIC. (SNA 5.44)

    The classification structure comprises:

    Sections – one digit code; Divisions – two-digit code; Groups – three-digit code; Classes – four-digit code; Subclasses – five-digit code.

    The current version (Version 1.0) was last revised in 1997 and is expected to be updated by 2002. (Central Product Classification (CPC). Version 1.0. United Nations, New York, 1998, Series M, No. 77, Ver. 1.0)

    Centre of economic interest

    An institutional unit is said to have a centre of economic interest within a country when there exists some location within the economic territory of the country on or from which it engages, and intends to continue to engage, in economic activities and transactions on a significant scale, either indefinitely or over a finite but long period of time. (SNA 14.12 [4.15])

    Chain index

    A chain index is obtained by linking price (or volume) indices for consecutive periods; the short-term movements that are linked are calculated using weighting patterns appropriate to the periods concerned. (SNA 16.41). The key difference to the fixed-weight aggregation is that the prices are continuously updated so that “substitution bias” is avoided and that measures are independent of the choice of base year. (OECD – Economic Outlook: Sources and Methods)

    C.i.f. price

    The c.i.f. price (i.e., cost, insurance and freight price) is the price of a good delivered at the frontier of the importing country, including any insurance and freight charges incurred to that point, or the price of a service delivered to a resident, before the payment of any import duties or other taxes on imports or trade and transport margins within the country. (International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2, page 35, para. 7) In 1993 SNA this concept is applied only to detailed imports. (SNA 15.35 [14.40])

    Classification

    A classification is a set of discrete, exhaustive and mutually exclusive observations which can be assigned to one or more variables to be measured in the collation and/or presentation of data. The terms “classification” and “nomenclature” are often used interchangeably, despite the definition of a “nomenclature” being narrower than that of a “classification”. The structure of classification can be either hierarchical or flat.

    (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: //www.un.org/Depts/unsd/class/glossary_short.htm)

    Classification of individual consumption by purpose (COICOP)

    The classification of individual consumption by purpose (COICOP) is a classification used to identify the objectives of both individual consumption expenditure and actual individual consumption. (SNA 18.7)

    Classification of the functions of government (COFOG)

    The classification of the functions of government (COFOG) is a classification used to identify the socio-economic objectives of current transactions, capital outlays and acquisition of financial assets by general government and its sub-sectors. (SNA 18.9)

    Concealed production

    Same as underground production. (SNA 6.34)

    Compensation of employees

    Compensation of employees is the total remuneration, in cash or in kind, payable by an enterprise to an employee in return for work done by the latter during the accounting period. No compensation of employees is payable in respect of unpaid work undertaken voluntarily, including the work done by members of a household within an unincorporated enterprise owned by the same household. Compensation of employees does not include any taxes payable by the employer on the wage and salary bill – for example, a payroll tax. Such taxes are treated as taxes on production. (SNA 7.21 [7.31])

    Concept

    Concepts are abstract summaries, general notions, knowledge, etc., of a whole set of behaviours, attitudes or characteristics which are seen as having something in common. Concepts are used to assist in presenting/conveying precise meaning, categorising, interpreting, structuring and making sense of phenomena (such as classifications).

    (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    Constant price

    Constant prices are obtained by directly factoring changes over time in the values of flows or stocks of goods and services into two components reflecting changes in the prices of the goods and services concerned and changes in their volumes (i.e., changes in “constant price terms”); the term “at constant prices” commonly refers to series which use a fixed-base Laspeyres formula. (SNA 16.2)

    Consumer goods

    Good or service that is used without further transformation in production by households, non-profit institutions serving households or government units for the direct satisfaction of individual needs or wants or the collective needs of members of the community. (SNA, para. 9.41)

    Consumer price index

    The consumer price index measures changes over time in the general level of prices of goods and services that a reference population acquires, uses or pays for consumption. A consumer price index is estimated as a series of summary measures of the period-to-period proportional change in the prices of a fixed set of consumer goods and services of constant quantity and characteristics, acquired, used or paid for by the reference population. Each summary measure is constructed as a weighted average of a large number of elementary aggregate indices. Each of the elementary aggregate indices is estimated using a sample of prices for a defined set of goods and services obtained in, or by residents of, a specific region from a given set of outlets or other sources of consumption goods and services. (International Labour Organisation Resolution Concerning Consumer Price Indices Adopted by the 14th International Conference of Labour Statisticians, October-November 1988, para. 2)

    Consumption of fixed capital

    Consumption of fixed capital represents the reduction in the value of the fixed assets used in production during the accounting period resulting from physical deterioration, normal obsolescence or normal accidental damage. (SNA 10.27 [6.179, 10.118])

    Corporation

    A corporation is a legal entity, created for the purpose of producing goods or services for the market, that may be a source of profit or other financial gain to its owner(s); it is collectively owned by shareholders who have the authority to appoint directors responsible for its general management. (SNA 4.23 [4.18])

    Coverage

    Coverage refers to the population from which observations for a particular topic can be drawn. An understanding of coverage is required to faciltate the comparison of data. The rules and conventions of coverage are largely determined by concept definitions, scope rules, information requirements and, in the case of statistical collections and classifications, collection and counting units and the collection methodology. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    In the context of the 1993 SNA, coverage relates to production activities within the production boundary. (NOE Handbook)

    Cross border shopping

    Cross border shopping is the name given to the activity wherein private individuals buy goods abroad because of lower taxes and import them for their own consumption, without declaring them in full in order to avoid paying import duties. (NOE Handbook)

    Cumulative data

    Same as year to date data. (OECD – Main Economic Indicators)

    Currency

    Currency comprises those notes and coins in circulation that are commonly used to make payments. (SNA 11.70, (AF.21) – Annex to Chapter XIII)

    Current accounts

    Current accounts record the production of goods and services, the generation of incomes by production, the subsequent distribution and redistribution of incomes among institutional units, and the use of incomes for purposes of consumption or saving. (SNA 1.5 [2.102])

    Currently active population

    Same as labour force. (International Labour Organization Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment Adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 8)

    Cut-off survey

    Survey in which the sample excludes all units that are less than a specified size. (NOE Handbook)

    Data

    Data is the physical representation of information in a manner suitable for communication, interpretation, or processing by human beings or by automatic means. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Data collection

    Data collection is an activity of the survey life cycle for gathering data from respondents and recording it for further processing. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Data collection is also used in a broader sense to mean the whole survey or administrative data collection process, including design, collection, editing, imputation, aggregation and dissemination. (NOE Handbook)

    Data collection programme

    Same as basic data collection programme. (NOE Handbook)

    Data element

    A data element is the smallest identifiable unit of data within a certain context for which the definition, identification, permissible values and other information is specified by means of a set of attributes. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Synonymous with data item and variable (NOE Handbook)

    Data item

    Same as data element (NOE Handbook)

    Demand deposit

    Demand deposits are funds deposited at a depository institution that are payable on demand (immediately or within a very short period). The most common forms of demand deposits are checking accounts. (OECD Economic Outlook: Sources and Methods. Available at www.oecd.org/eco/sources-and-methods)

    Depreciation

    Depreciation as usually calculated in business accounts is a method of allocating the costs of past expenditures on fixed assets over subsequent accounting periods; note that the depreciation methods favoured in business accounting and those prescribed by tax authorities almost invariably deviate from the concept of consumption of fixed capital employed in the SNA and so the term “consumption of fixed capital” is used in the SNA to distinguish it from “depreciation” as typically measured in business accounts. (SNA 1.62, 3.77 and 6.183)

    Derived data element

    A data element derived from other data elements using a mathematical, logical, or other type of transformation, e.g. arithmetic formula, composition, aggregation. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Disaggregation

    Disaggregation is the breakdown of observations, usually within a common branch of a hierachy, to a more detailed level to that at which detailed observationsare taken. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    Distribution and use of income accounts

    The distribution and use of income accounts consist of a set of articulated accounts showing how incomes are: a) generated by production; b) along with property income, distributed to institutional units with claims on the value added created by production; c) redistributed among institutional units, mainly by government units through social security contributions and benefits and taxes; and d) eventually used by households, government units or non-profit institutions serving households (NPISHs) for purposes of final consumption or saving, (SNA 1.7 and Table 2.8)

    Distributive trades

    Distributive trades corresponds to the wholesale and retail trade; repair of motor vehicles, motorcycles and personal and household goods Tabulation Category (G) of ISIC Rev. 3. It includes the following Divisions:

    • Sale, maintenance and repair of motor vehicles and motorcycles; retail sale of automotive fuel

    • Wholesale trade and commission trade, except of motor vehicles and motorcycles

    • Retail trade, except of motor vehicles and motorcycles; repair of personal and household goods

    (ISIC Rev. 3 and NACE Rev. 1)

    Documentation

    Descriptive text used to define or describe an object, design, specification, instructions or procedure. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Double deflation

    Double deflation is a method whereby gross value added is measured at constant prices by subtracting intermediate consumption at constant prices from output at constant prices; this method is feasible only for constant price estimates which are additive, such as those calculated using a Laspeyres’ formula (either fixed-base or for estimates expressed in the previous year’s prices). (SNA 16.5)

    Double entry

    For a unit or sector, national accounting is based on the principle of double entry, as in business accounting, whereby each transaction must be recorded twice, once as a resource (or a change in liabilities) and once as a use (or a change in assets). (SNA 2.57)

    Earnings

    The concept of earnings, as applied in wage statistics, relates to remuneration in cash and in kind paid to employees for time worked or work done together with remuneration for time not worked, such as annual vacation and other paid leave or holidays.

    Earnings exclude employers’ contributions in respect of their employees paid to social security and pension schemes and also the benefits received by employees under these schemes. Earnings also exclude severance and termination pay. (International Labour Organisation Resolution Concerning an Integrated System of Wages Statistics Adopted by the 12th International Conference of Labour Statisticians, October 1973, para. 8)

    Economic activity

    An economic activity is a process, i.e., the combination of actions, that result in economic production

    (ISIC Rev. 3, para. 29)

    Economic activity classification

    Same as activity classification (NOE Handbook)

    Economic asset

    Economic assets are entities functioning as stores of value and over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them, over a period of time (the economic benefits consist of primary incomes derived from the use of the asset and the value, including possible holding gains/losses, that could be realised by disposing of the asset or terminating it). (SNA 10.2 and 13.12 [11.16])

    Economic flow

    Economic flows reflect the creation, transformation, exchange, transfer or extinction of economic value; they involve changes in the volume, composition, or value of an institutional unit’s assets and liabilities. (SNA 3.9)

    Economic production

    Economic production is consists of processes or activities carried out under the control and responsibility of an institutional unit that uses inputs of labour, capital, and goods and services to produce outputs of goods or services. (SNA 5.4, 6.15)

    Economic territory (of a country)

    The economic territory of a country consists of the geographic territory administered by a government within which persons, goods, and capital circulate freely; it includes: a) the airspace, territorial waters, and continental shelf lying in international waters over which the country enjoys exclusive rights or over which it has, or claims to have, jurisdiction in respect of the right to fish or to exploit fuels or minerals below the sea bed; b) territorial enclaves in the rest of the world; and c) any free zones, or bonded warehouses or factories operated by offshore enterprises under customs control (these form part of the economic territory of the country in which they are physically located). (SNA 14.9 and International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2, page 27, para. 3)

    Economically active population

    Economically active population comprises all persons of either sex who furnish the supply of labour for the production of economic goods and services as defined by the United Nations System of National Accounts during a specified time-reference period. (International Labour Organisation Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment Adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 5) Economically active persons are persons engaged in production included within the boundary of production of the SNA. (SNA 6.22)

    Economically significant prices

    Prices are said to be economically significant when they have a significant influence on the amounts the producers are willing to supply and on the amounts purchasers wish to buy. (SNA 6.45 [4.58])

    Employed persons

    The employed comprise all persons above a specified age who during a specified brief period, either one week or one day, were in the following categories:

    • a) paid employment:

      • at work: persons who during the reference period performed some work for a wage or salary, in cash or in kind;

      • with a job but not at work: persons who, having already worked in their present job, were temporarily not at work during the reference period and had a formal attachment to their job. This formal attachment should be determined in the light of national circumstances, according to one or more of the following criteria: the continued receipt of wage or salary; an assurance of return to work following the end of the contingency, or an agreement as to the date of return; the elapsed duration of absence from the job which, wherever relevant, may be that duration for which workers can receive compensation benefits without obligations to accept other jobs;

    • b) self-employment

      • at work; persons who during the reference period performed some work for profit or family gain, in cash or in kind;

      • with an enterprise but not at work: persons with an enterprise, which may be a business enterprise, a farm or a service undertaking, who were temporarily not at work during the reference period for any specific reason.

    For operational purposes the notion of “some work” may be interpreted as work for at least one hour. (International Labour Organisation Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment Adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 9)

    Employee

    An employee is a person who enters an agreement, which may be formal or informal, with an enterprise to work for the enterprise in return for remuneration in cash or in kind. (SNA 7.23)

    Employees are all those workers who hold the type of job defined as paid employment jobs. Employees with stable contracts are those employees who have had, and continue to have, an explicit (written or oral) or implicit contract of employment, or a succession of such contracts, with the same employer on a continuous basis. On a continuous basis implies a period of employment which is longer than a specified minimum determined according to national circumstances. Regular employees are those employees with stable contracts for whom the employing organisation is responsible for payment of taxes and social security contributions and/or where the contractual relationship is subject to national labour legislation. International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 8)

    Employer

    Employers are self-employed persons with paid employees. (SNA 7.25)

    Employers are those workers who, working on their own account or with one or a few partners, hold the type of job defined as a self-employed job, and in this capacity, on a continuous basis (including the reference period) have engaged one or more persons to work for them in their business as employees. (International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 9)

    Employment

    Persons in employment comprise all persons above a specified age who during a specified brief period, either one week or one day, were in paid employment or self employment. (International Labour Organisation Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment Adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 9)

    Employment (establishment surveys)

    Employment in establishment surveys is the total number of persons who work in or for the etablishment including working proprietors, active business partners and unpaid family workers, as well as persons working outside the establishment when paid by and under the control of the establishment, for example, sales representatives, outside service engineers and repair and maintenance personnel. Also included are salaried managers and salaried directors of incorporated enterprises. The total should include part-time workers and seasonal workers on the payroll, persons on short-term leave (sick leave, maternity leave, annual leave or vacation) and on strike, but not persons on indefinite leave, military leave or pension.

    Excluded are directors of incorporated enterprises and members of shareholders committees who are paid solely for their attendance at meetings, labour made available to the establishment by other units and charged for, such as contract workers paid through contractors, persons carrying out repair and maintenance work in the establishment on behalf of other units and all homeworkers.

    The enumeration may refer to a specified day, pay period or calendar week in the inquiry period. (International Recommendations for Industrial Statistics, United Nations, New York, 1983, Statistical Papers, Series M, No. 48, Rev. 1, paras. 92-94)

    Employment rate

    The employment rate is the number of persons in employment as a percentage of the population of working age.

    Employment status

    Status in employment refers to the status of an economically active person with respect to his or her employment, that is to say, the type of explicit or implicit contract of employment with other persons or organisations that the person has in his/her job. The basic criteria used to define the groups of the classification are the economic risk, an element of which is the strength of the attachment between the person and the job, and the type of authority over establishments and other workers that the person has or will have in the job. Care should be taken to ensure that an economically active person is classified by status in employment on the basis of the same job(s) as used for classifying the person by “occupation”, “industry” and “sector”.

    It is recommended that the economically active population should be classified by status in employment as follows: employees, employers; own-account workers; contributing family workers; members of producers’ co-operatives; persons not classifiable by status.

    (Principles and Recommendations for Population and Housing Censuses, Revision 1. United Nations, New York, 1998, Series M, No. 67, Rev. 1, paras. 2.226-2.227)

    Enterprise

    An enterprise is an institutional unit in its capacity as a producer of goods and services; an enterprise may be a corporation, a quasi-corporation, a non-profit institution, or an unincorporated enterprise. (SNA 5.17 [5.1])

    An enterprise is an institutional unit or the smallest combination of institutional units that encloses and directly or indirectly controls all necessary functions to carry out its production activities (ISIC Rev. 3, para. 79)

    Establishment

    An establishment is an enterprise, or part of an enterprise, that is situated in a single location and in which only a single (non-ancillary) productive activity is carried out or in which the principal productive activity accounts for most of the value added. (SNA 5.21, 6.80)

    An establishment is an enterprise, or part of an enterprise, which engages in one, or predominantly one, kind of economic activity at or from one location or within one geographic area, for which data are available, or can meaningfully be compiled, that allow the calculation of the operating surplus. (ISIC Rev. 3, para. 106)

    Exhaustive(ness)

    GDP estimates are said to be exhaustive when they include all productive activities within the 1993 SNA production boundary, i.e., there are no non-measured productive activities. Exhaustiveness is the state of being exhaustive. (NOE Handbook)

    Expenditure

    Expenditures are the values of the amounts that buyers pay, or agree to pay, to sellers in exchange for goods or services that sellers provide to them or to other institutional units designated by the buyers. (SNA 9.22)

    Exports of goods and services

    Exports of goods and services consist of sales, barter, or gifts or grants, of goods and services from residents to non-residents. The treatment of exports and imports in the SNA is generally identical with that in the balance of payments accounts as described in the Balance of Payments Manual. (SNA 14.88 [14.91, 14.94])

    The international standard for the concepts and definitions for merchandise trade are outlined in the UN publication, International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2.

    Externalities

    Externalities are changes in the condition or circumstances of institutional units caused by the economic actions of other units without the consent of the former. (SNA [3.51])

    Final consumption

    Final consumption consists of goods and services used up by individual households or the community to satisfy their individual or collective needs or wants. (SNA 1.49)

    Final expenditure

    Final expenditure consists of final consumption expenditure and gross fixed capital formation. (SNA [1.57])

    Financial account

    The financial account records all transactions in financial assets and liabilities. (SNA 11.1 [1.9, 11.103])

    Financial asset

    Financial assets are entities over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them over a period of time; they differ from other assets in the SNA in that there is a counterpart liability on the part of another institutional unit (except for monetary gold and Special Drawing Rights (SDRs). (SNA 13.20 [10.5, 11.16, 11.17, (AF) – Annex to Chapter XIII])

    Financial corporation

    Financial corporations consist of all resident corporations or quasi-corporations principally engaged in financial intermediation or in auxiliary financial activities which are closely related to financial intermediation. (SNA 4.77 [2.20])

    Financial intermediary

    Financial intermediaries are units which incur liabilities on their own account on financial markets by borrowing funds which they lend on different terms and conditions to other institutional units. (SNA 6.121)

    Financial intermediation

    Financial intermediation is a productive activity in which an institutional unit incurs liabilities on its own account for the purpose of acquiring financial assets by engaging in financial transactions on the market; the role of financial intermediaries is to channel funds from lenders to borrowers by intermediating between them. (SNA 4.78)

    Financial intermediation services indirectly measured

    Financial intermediation services indirectly measured (FISIM) is an indirect measure of the value of financial intermediation services provided but for which financial institutions do not charge explicitly. (SNA 6.124)

    Financial transaction

    Financial transactions between institutional units and between institutional units and the rest of the world cover all transactions involving change of ownership of financial assets, including the creation and liquidation of financial claims. (SNA 11.13)

    First in first out

    First-in-first-out (FIFO) is an inventory valuation method based on the assumption that goods are withdrawn from inventories in the same order as they entered. (SNA 6.70)

    Fixed asset

    Fixed assets are tangible or intangible assets produced as outputs from processes of production that are themselves used repeatedly or continuously in other processes of production for more than one year. (SNA 10.33 [1.49, 10.7, 10.26, 13.15, (AN. 11) – Annex to Chapter XIII])

    Flow data

    Flow data are cumulated over a reference period, for example, passenger car registrations, where the figure for the reference period is the sum of daily registrations. In contrast to stock data. (OECD – Main Economic Indicators)

    F.o.b. price

    The f.o.b. price (free on board price) of exports and imports of goods is the market value of the goods at the point of uniform valuation, (the customs frontier of the economy from which they are exported). It is equal to the c.i.f. price less the costs of transportation and insurance charges, between the customs frontier of the exporting (importing) country and that of the importing (exporting) country. (SNA 14.36 and 14.40 [15.36] and International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2, page 35, para. 5)

    Foreign direct investment

    Foreign direct investment is the category of international investment that reflects the objective of a resident entity in one economy to obtain a lasting interest in an enterprise resident in another economy. (SNA 14.151 and 14.152 [Table 11.2, BPM 359 and 362])

    Full coverage survey

    Same as census

    Full-time equivalent employment

    Full-time equivalent employment is the number of full-time equivalent jobs, defined as total hours worked divided by average annual hours worked in full-time jobs. (SNA 17.14 [15.102, 17.28])

    General government

    The general government sector consists of the totality of institutional units which, in addition to fulfilling their political responsibilities and their role of economic regulation, produce principally non-market services (possibly goods) for individual or collective consumption and redistribute income and wealth. (SNA 2.20)

    General sales taxes

    General sales taxes consist of all general taxes levied at one stage only (e.g. manufacturing or wholesale or retail) plus multi-stage cumulative taxes (also known as cascade taxes) where tax is levied each time a transaction takes place without any deduction for tax paid on inputs. (OECD 5112 and 5113 [7.69])

    Generation of income account

    The generation of income account shows the types of primary incomes and the sectors, sub-sectors or industries in which the primary incomes originate, as distinct from the sectors or sub-sectors destined to receive such incomes. (SNA 7.3)

    Goods

    Goods are physical objects for which a demand exists, over which ownership rights can be established and whose ownership can be transferred from one institutional unit to another by engaging in transactions on markets; they are in demand because they may be used to satisfy the needs or wants of households or the community or used to produce other goods or services. (SNA 6.7)

    Goods and services account

    The goods and services account shows for the economy as a whole and for groups of products, the total resources in terms of output and imports, and the uses of goods and services in terms of intermediate consumption, final consumption, gross capital formation and exports. (SNA 15.5)

    Government units

    Government units are unique kinds of legal entities established by political processes which have legislative, judicial or executive authority over other institutional units within a given area. (SNA 4.104 [4.19])

    Gross

    The term gross is a common means of referring to values before deducting consumption of fixed capital (generally used as in “gross capital stock” or “gross domestic product”); all the major balancing items in the accounts from value added through to saving may be recorded gross or net. (SNA 6.201)

    Gross domestic product

    Gross domestic product is an aggregate measure of production equal to the sum of the gross values added of all resident institutional units engaged in production (plus any taxes, and minus any subsidies, on products not included in the value of their outputs). The sum of the final uses of goods and services (all uses except intermediate consumption) measured in purchasers’ prices, less the value of imports of goods and services, or the sum of primary incomes distributed by resident producer units. (SNA 1.28 and 2.173-2.174) UNSD

    Gross domestic product deflator

    Volume of GDP calculated by recalculating the values of the various components of GDP at the constant prices of the previous year or of some fixed base year, frequently referred to as “GDP at constant prices”, divided by GDP at current prices. (SNA para. 16.71)

    Gross domestic product – expenditure based

    Expenditure based gross domestic product is total final expenditures at purchasers’ prices (including the f.o.b. value of exports of goods and services), less the f.o.b. value of imports of goods and services. (SNA 6.235)

    Gross domestic product – income based

    Income based gross domestic product is compensation of employees, plus taxes less subsidies on production and imports, plus gross mixed income, plus gross operating surplus. (SNA 2.222)

    Gross domestic product – output based

    Output-based gross domestic product is the sum of the gross values added of all resident producers at basic prices, plus all taxes less subsidies on products. (SNA 6.235-6.237)

    Gross domestic product at market prices

    Gross domestic product at market prices is the sum of the gross values added of all resident producers at market prices, plus taxes less subsidies on imports. (SNA 6.235). Non-deductable VAT should be added (SNA 6.236-7)

    Gross fixed capital formation

    Gross fixed capital formation is measured by the total value of a producer’s acquisitions, less disposals, of fixed assets during the accounting period plus certain additions to the value of non-produced assets (such as subsoil assets or major improvements in the quantity, quality or productivity of land) realised by the productive activity of institutional units. (SNA 10.33 and 10.51 [10.26])

    Gross national income

    Gross national income (GNI) is GDP less net taxes on production and imports, less compensation of employees and property income payable to the rest of the world plus the corresponding items receivable from the rest of the world (in other words, GDP less primary incomes payable to non-resident units plus primary incomes receivable from non-resident units); an alternative approach to measuring GNI at market prices is as the aggregate value of the balances of gross primary incomes for all sectors; (note that gross national income is identical to gross national product (GNP) as previously used in national accounts generally). (SNA 2.81 and 7.16 and Table 7.2 [2.181])

    Gross value added

    Gross value added is the value of output less the value of intermediate consumption; it is a measure of the contribution to GDP made by an individual producer, industry or sector; gross value added is the source from which the primary incomes of the SNA are generated and is therefore carried forward into the primary distribution of income account. (SNA 1.6 [2.172, 6.4, 6.222])

    Gross value added at basic prices is output valued at basic prices less intermediate consumption valued at purchasers’ prices. (SNA 6.226, 15.37 [6.231])

    Gross value added at producers’ prices is output valued at producers’ prices less intermediate consumption valued at purchasers’ prices. (SNA 6.227, 15.37)

    Harmonised system

    The complex nature of the basic customs and statistical needs makes it necessary to have a rather detailed commodity classification. The Harmonised Commodity Description and Coding System {Harmonised System, or HS provides such details. Classification using these nomenclatures is based on the nature of the commodity. The HS is in principle, revised every few years. The next revision is planned to come into force on 1 January 2002. It is managed by the World Customs Organisation. (International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2, page 35, para. 92)

    Hidden economy

    Frequently but not invariably used by other authors as a synonym for underground economy. (NOE Handbook)

    Hidden production

    Frequently but not invariably used by other authors as a synonym for underground production. (NOE Handbook)

    Holding gain

    Positive or negative holding gains may accrue during the accounting period to the owners of financial and non-financial assets and liabilities as a result of a change in their prices (holding gains are sometimes referred to as “capital gains”). (SNA 3.62)

    Homogeneous production unit

    A unit of homogeneous production is a producer unit in which only a single (non-ancillary) productive activity is carried out; this unit is not normally observable and is more an abstract or conceptual unit underlying the symmetric (product-by-product) input-output tables. (SNA 15.14)

    Hours worked

    Total hours worked are the aggregate number of hours actually worked during the reference period in employee and self-employment jobs. (SNA 15.102)

    Statistics on hours worked should include:

    • hours actually worked during normal hours of work;

    • time worked in addition to hours worked during normal periods of work, and generally paid at higher than normal rates (overtime);

    • time spent at the place of work on work such as preparation of the workplace, repairs and maintenance, preparation and cleaning of tools, and the preparation of receipts, time sheets and reports;

    • time spent at the place of work waiting or standing by for such reasons as lack of supply of work, breakdown of machninery, or accidents, or time spent at the place of work during which no work is done but for which payment is made under a guaranteed employment contract;

    • time corresponding to short rest periods at the workplace, including tea and coffee breaks.

    Statistics of hours worked should exclude:
    • hours paid for but not worked, such as paid annual leave, paid public holidays, paid sick leave;

    • meal breaks;

    • time spent on travel from home to work and vice versa.

    (International Labour Organization Resolution Concerning Statistics of Hours Worked Adopted by the 10th International Conference of Labour Statisticians, October 1962, para. 5)

    Household

    A household is a small group of persons who share the same living accommodation, who pool some, or all, of their income and wealth and who consume certain types of goods and services collectively, mainly housing and food. (SNA 4.132 [4.20])

    Household production for own use

    Household production for own use comprises those activities that are carried out by household unincorporated enterprises that are not involved in market production. By definition, such enterprises are excluded from the informal sector. (NOE Handbook)

    Household unincorporated market enterprise

    Household unincorporated market enterprises are created for the purpose of producing goods or services for sale or barter on the market; they can be engaged in virtually any kind of productive activity and they include unincorporated partnerships but the liability of the partners for the debts of the businesses must be unlimited for the partnerships to be treated as unincorporated enterprises. (SNA 4.144 and 4.145)

    Illegal production

    Illegal production comprises:

    • the production of goods or services whose sale, distribution or possession is forbidden by law; and

    • production activities which are usually legal but which become illegal when carried out by unauthorised producers, e.g. unlicensed medical practicioners (SNA 6.30);

    There may be no clear borderline between the underground economy and illegal production. For example production which does not comply with certain safety, health or other standards could be defined as illegal. (SNA 6.35)

    The scope of illegal production in individual countries depends upon the laws in place. For example, prostitution is legal in some countries but illegal in others. (NOE Handbook)

    Implicit price deflator

    An implicit price deflator (IPD) is obtained by dividing a current price value by its real counterpart (the chain volume measure). When calculated from the major national accounting aggregates such as GDP, IPDs relate to a broader range of goods and services in the economy than that represented by any of the individual price indexes (such as CPIs, PPIs). Movements in an implicit price deflator reflect both changes in price and changes in the composition of the aggregate for which the deflator is calculated. (Australian National Accounts: Concepts, Sources and Methods: Glossary, Australian Bureau of Statistics, Canberra, 2000)

    Import of goods and services

    Imports of goods and services consist of purchases, barter, or receipts of gifts or grants, of goods and services by residents from non-residents. The treatment of exports and imports in the SNA is generally identical with that in the balance of payments accounts as described in the Balance of Payments Manual. (SNA 14.88 [14.91, 14.94]) The international standard for the concepts and definitions for merchandise trade are outlined in the UN publication, International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2.

    Income

    Income is the maximum amount that a household, or other unit, can consume without reducing its real net worth provided the net worth at the beginning of the period is not changed by capital transfers, other changes in the volume of assets or real holding gains or losses. (SNA 8.15)

    Index

    Indexes show on average how a variable changes over time, by comparing data expressed relative to a given base value (100). Changes are shown as an increase or decrease from the base value. (OECD)

    Indirect compilation method

    An indirect compilation method is one in which a national accounts’ data item is obtained indirectly, often through the use of indicators, rather than from direct observation through survey or administrative source. (NOE Handbook)

    Industrial production

    Industrial production comprises the output of industrial establishments, covering: mining and quarrying; manufacturing; and electricity, gas and water supply. (United Nations (1983). International Recommendations for Industrial Statistics. Statistical Office, Series M, No. 48, Rev. 1, para. 25)

    Industry

    An industry consists of a group of establishments engaged on the same, or similar, kinds of production activity. The classification of productive activities used in the SNA is ISIC (Rev.3). (SNA 5.5 and 5.40)

    Industry comprises Divisions 10-45 of ISIC Rev. 3. These comprise ISIC Rev. 3 Tabulation Categories C, D and E: – mining and quarrying; manufacturing; electricity, gas and water (ISIC Rev. 3)

    Industry-by-industry table

    An industry-by-industry table is a symmetric input-output table with industries as the dimension of both rows and columns; as a result it shows which industry uses the output of which other industry. (SNA 15.150)

    Informal sector

    The informal sector is broadly characterised as consisting of units engaged in the production of goods or services with the primary objective of generating employment and incomesto the persons concerned. These units typically operate at a low level of organisation, with little or no division between labour and capital as factors of production and on a small scale. Labour relations – where they exist – are based mostly on casual employment, kinship or personal and social relations rather than contractual arrangements with formal guarantees. This broad definition is operationalised for statistical purposes and the informal sector defined as comprising those household unincorporated enterprises with market production that are:

    • informal own account enterprises (optionally, all, or those that are not registered under specific forms of national legislation);

    • enterprises of informal employers (optionally all those with less than a specified level of employment and/or not registered and/or employees not registered.

    (International Labour Organisation Resolution Concerning Statistics of Employment in the Informal Sector Adopted by the 15th International Conference of Labour Statisticians, January 1993, paras. 5, 8 and 9.)

    Input-output table

    An input-output table is a means of presenting a detailed analysis of the process of production and the use of goods and services (products) and the income generated in that production.; they can be either in the form of:

    • a) supply and use tables or

    • b) symmetric input-output tables

    (SNA 2.211, 15.1 15.2 and 15.8)

    Institution

    An Institution comprises a set of premises in a permanent structure or structures designed to house (usually large) groups of persons who are bound by either a common public objective or a common personal interest. Such sets of living quarters usually have certain common facilities shared by the occupants (baths, lounges, dormitories and so forth). Hospitals, military barracks, boarding schools, convents, prisons and so forth fall within this category. (Principles and Recommendations for Population and Housing Censuses, Revision 1. United Nations, New York, 1998, Series M, No. 67, Rev. 1, para. 2.359)

    Institutional sectors

    Institutional units are grouped together to form institutional sectors, on the basis of their principal functions, behaviour, and objectives. (SNA 2.20) The resident institutional units that make up the total economy are grouped into five mutually exclusive institutional sectors: non-financial corporations; financial corporations; general government; non-profit institutions serving households; and households. (SNA 4.6)

    Institutional unit

    An institutional unit is an economic entity that is capable, in its own right, of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities. (SNA 4.2 [1.13, 2.19, 3.13])

    Integrated economic accounts

    The integrated economic accounts comprise the full set of accounts of institutional sectors and the rest of the world, together with the accounts for transactions (and other flows) and the accounts for assets and liabilities. (SNA 2.88)

    Interest

    Interest is the amount that the debtor becomes liable to pay to the creditor over a given period of time without reducing the amount of principal outstanding, under the terms of the financial instrument agreed between them. (SNA 7.93 and ESA 4.42)

    Intermediate product

    Intermediate products are goods and services consumed as inputs by a process of production, excluding fixed assets. (SNA 6.147)

    Internal transaction

    The SNA treats as transactions certain kinds of actions within a unit to give a more analytically useful picture of final uses of output and of production; these transactions that involve only one unit are called internal, or intra-unit, transactions. (SNA 3.44)

    Inventory

    Inventories consist of stocks of outputs that are still held by the units that produced them prior to their being further processed, sold, delivered to other units or used in other ways, and stocks of products acquired from other units that are intended to be used for intermediate consumption or for resale without further processing. (SNA 10.7 [13.15, 13.46, (AN. 12) – Annex to Chapter XIII])

    International standard industrial classification

    ISIC is the United Nations International Standard Industrial Classification of All Economic Activities. This classification is the international standard for the classification of productive economic activities. The main purpose is to provide a standard set of economic activities so that entities can be classified according to the activity they carry out. The hierarchical structure of the classification comprises:

    • Tabulation Categories – one letter alpha code A to Q;

    • Divisions – two-digit codes;

    • Groups – three-digit codes;

    • Classes – four-digit codes

    The third revision of ISIC is used in the 1993 SNA. (International Standard Industrial Classification of all Economic Activities, Rev. 3, United Nations, New York, 1990, Statistical Papers Series M, No. 4 Rev. 3)

    Job

    A job is a contract (explicit or implicit) between a person and an institutional unit to perform work in return for compensation (or mixed income) for a defined period or until further notice. (SNA 15.102 [17.8])

    Kind-of-activity unit

    A kind-of-activity unit is an enterprise, or a part of an enterprise, which engages in only one kind of (non-ancillary) productive activity or in which the principal productive activity accounts for most of the value added. (SNA 5.19)

    Labour cost

    For the purpose of labour cost statistics, labour cost is the cost incurred by the employer in the employment of labour. The statistics concept of labour cost comprises remuneration for work performed, payments in respect of time paid for but not worked, bonuses and gratuities, the cost of food, drink and other payments in kind, cost of workers’ housing borne by employers, employers’ social security expenditures, cost to the employer for vocational training, welfare services and miscellaneous items, such as transport of workers, work clothes and recruitment, together with taxes regarded as labour cost. (International Labour Organization Resolution Concerning Statistics of Labour Cost Adopted by the 11th International Conference of Labour Statisticians, October 1966, para. 3)

    Labour force

    The labour force comprises all persons who fulfil the requirements for inclusion among the employed or the unemployed during a short reference period. (International Labour Organization Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 8)

    Labour force participation rate

    The labour force participation rate is the ratio between the total labour force divided by the total population (of working age). (International Labour Organization Resolution Concerning Statistics of the Economically active Population, Employment, Unemployment and Underemployment, adopted by the 13th International Conference of Labour Statisticians, October 1982)

    Last-in-first-out

    Last-in-first-out (LIFO) is an inventory valuation method based on the assumption that the first good withdrawn from inventory is the last one which entered. (SNA 6.70)

    Legal entity

    Legal entities are types of institutional units which are created for purposes of production, mainly corporations and non-profit institutions (NPIs), or government units, including social security funds; they are capable of owning goods and assets, incurring liabilities and engaging in economic activities and transactions with other units in their own right. (SNA 1.13 [4.5])

    Local government

    Local government units are institutional units whose fiscal, legislative and executive authority extends over the smallest geographical areas distinguished for administrative and political purposes. (SNA 4.128)

    Local kind of activity unit

    A local unit is an enterprise, or a part of an enterprise, which engages in productive activity at or from one location. (SNA 5.20)

    The local kind-of activity unit (local KAU) is the part of a KAU which corresponds to a local unit. Accoding to the European System of Accounts (ESA) the local KAU is called the establishment in the SNA and ISIC Rev. 3. (Council Regulation (EEC), No. 696/93, Section III G of 15.03.1993 on the statistical units for the observation and analysis of the production system in the Community and ESA 2.106, footnote 15)

    Local unit

    The concept of the local unit covers all economic activities carried out by an enterprise at or from one location. (ISIC Rev. 3, para. 99)

    The definition has only one dimension in that it does not refer to the kind of activity that is carried out. Location may be interpreted according to the purpose, narrowly, such as specific address, or more broadly, such as within province, state, country, etc. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    Manufacturing

    Manufacturing comprises Tabulation Category D and Divisions 15-37 in ISIC Rev. 3.

    Manufacturing is defined as the physical or chemical transformation of materials of components into new products, including assembly of component parts of manufactured products and recycling of waste materials. (ISIC Rev. 3)

    Market output

    Market output is output that is sold at prices that are economically significant or otherwise disposed of on the market, or intended for sale or disposal on the market. (SNA 6.45)

    Market price

    Market prices for transactions are the amounts of money willing buyers pay to acquire something from willing sellers. (BPM 92 [2.68])

    Market producer

    Market producers are producers that sell most or all of their output at prices that are economically significant. (SNA 4.58 [6.52])

    Metadata

    Metadata comprises data and other documentation that describes objects in a formalised way. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Methodology

    A methodology is a structured approach to solve a problem. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Mixed income

    Mixed income is the surplus or deficit accruing from production by unincorporated enterprises owned by households; it implicitly contains an element of remuneration for work done by the owner, or other members of the household, that cannot be separately identified from the return to the owner as entrepreneur but it excludes the operating surplus coming from owner-occupied dwellings. (SNA 7.8 [4.143, 7.81])

    Monetary transaction

    A monetary transaction is one in which one institutional unit makes a payment (receives a payment) or incurs a liability (receives an asset) stated in units of currency. (SNA 3.16)

    Money supply

    The money supply is the total amount of money in circulation in a country or group of countries in a monetary union. There are several ways in which this can be calculated:

    M1 is a measure of money supply including all coins and notes plus personal money in current accounts;

    M2 is Ml plus personal money in deposit accounts;

    M3 is M2 plus government and other deposits.

    (Dictionary of Banking and Finance, Second Edition, P.H. Collins, 1991, Peter Collins Publishing)

    National accountant

    A national accountant is a person involved in the preparation of the national accounts. See also System of National Accounts. (NOE Handbook)

    National expenditure

    Capital formation and final consumption grouped together constitute national expenditure. (SNA 2.187)

    National statistical office

    The national statistical office is the leading statistical agency within a national statistical system. (NOE Handbook)

    National statistical system

    The national statistical system (NSS) is the ensemble of statistical organisations and units within a country that jointly collect, process and disseminate statistics on behalf of the national government. (NOE Handbook)

    See also: national statistical office and official statistics. (NOE Handbook)

    Net

    The term “net” is a common means of referring to values after deducting consumption of fixed capital (generally used as in “net capital stock” or “net domestic product”); all the major balancing items in the accounts from value added through to saving may be recorded gross or net; it should be noted, however, that the term “net” can be used in different contexts in the national accounts, such as “net income from abroad” which is the difference between two income flows. (SNA 6.201)

    Non-financial corporation

    Non-financial corporations are corporations whose principal activity is the production of market goods or non-financial services. (SNA 4.68 [2.20])

    Non-monetary transaction

    Non-monetary transactions are transactions that are not initially stated in units of currency; barter is an obvious example. (SNA 3.34)

    Non-observed activity

    An activity within the 1993 SNA production boundary that is not observed, i.e., not directly measured in the basic data from which the national accounts are compiled. (NOE Handbook)

    Non-observed economy

    The groups of activities most likely to be non-observed are those that are underground, illegal, informal sector, or undertaken by households for their own final use. Activities may also be missed because of deficiencies in the basic statistical data collection programme. These groups of activities are referred to (in the NOE Handbook) as the problem areas. Activities not included in the basic data because they are in one or more of these problem areas are collectively said to comprise the non-observed economy (NOE). (NOE Handbook)

    Non-measured activity

    A non-measured activity is an activity within the 1993 SNA production boundary that is not included in GDP estimates. (NOE Handbook)

    Non-measured economy

    The non-measured economy is the group of activities within the 1993 SNA production boundary that are non-measured. (NOE Handbook)

    Non-profit institution

    Non-profit institutions (NPIs) are legal or social entities created for the purpose of producing goods and services whose status does not permit them to be a source of income, profit or other financial gain for the units that establish, control or finance them. (SNA 4.54 [4.18, 4.161])

    Non-profit institutions serving households

    Non-profit institutions serving households (NPISHs) consist of NPIs which are not predominantly financed and controlled by government and which provide goods or services to households free or at prices that are not economically significant. (SNA 4.64 and 4.65 [2.20])

    Non-resident

    A unit is non-resident if its centre of economic interest is not in the economic territory of a country. (BPM para. 58 [1.14])

    Not currently active population

    The not currently active population or, equivalently, persons not in the labour force, comprises all persons who were neither employed or unemployed during the short reference period used to measure current activity.

    (Principles and Recommendations for Population and Housing Censuses, Revision 1. United Nations, New York, 1998, Series M, No. 67, Rev. 1, para. 2.205)

    Observation unit

    Observation units are those entities on which information is received and statistics are compiled. (ISIC Rev. 3, para. 63) During the collection of data, this is the unit for which data is recorded. It should be noted that this may, or may not be, the same as the reporting unit. (Eurostat)

    See also Statistical unit and Analytical unit.

    Occupation

    Occupation refers to the type of work done during the time-reference period by the person employed (or the type of work done previously, if the person is unemployed), irrespective of the industry or the status in employment in which the person should be classified. (Principles and Recommendations for Population and Housing Censuses, Revision 1. United Nations, New York, 1998, Series M, No. 67, Rev. 1, paras. 2.214-2.215)

    The international standard for classification of occupations is the International Standard Classification of Occupations (ISCO-88), International Labour Office, Geneva, 1990

    Official statistics

    Official statistics are the statistics disseminated by the national statistical system, excepting those that are explicitly stated not to be official. (NOE Handbook)

    Operating surplus

    The operating surplus measures the surplus or deficit accruing from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise; (note: for unincorporated enterprises owned by households, this component is called “mixed income”). (SNA 7.8)

    Other flow

    Other flows are changes in the value of assets and liabilities that do not take place in transactions; these entries are of two broad kinds – the first kind consists of changes due to factors such as discoveries or depletion of subsoil resources, or destruction by war or other political events or by natural catastrophes while the second kind consists of changes in the value of assets, liabilities, and net worth due to changes in the level and structure of prices, which are reflected in holding gains and losses. (SNA 3.57)

    Output

    Output consists of those goods or services that are produced within an establishment that become available for use outside that establishment, plus any goods and services produced for own final use. (SNA 6.38)

    Output produced for own final use

    Output produced for own final use consists of goods or services that are retained for their own final use by the owners of the enterprises in which they are produced. (SNA 6.46)

    Outworker

    An outworker is a person who agrees to work for a particular enterprise or to supply a certain quantity of goods or services to a particular enterprise, by prior arrangement or contract with that enterprise, but whose place of work is not within any of the establishments which make up that enterprise; the enterprise does not control the time spent at work by an outworker and does not assume responsibility for the conditions in which that work is carried out. (SNA 7.26)

    Overtime

    Overtime is time worked in addition to hours worked during normal periods of work, and which is generally paid at higher than normal rates. (International Labour Organisation Resolution Concerning Statistics of Hours Worked Adopted by the 10th International Conference of Labour Statisticians, October 1962, para. 5)

    Own-account producer

    Own-account producers consist of establishments engaged in gross fixed capital formation for the enterprises of which they form part, or unincorporated enterprises owned by households all or most of whose output is intended for final consumption or gross fixed capital formation by those households. (SNA 6.52)

    Own-account worker

    Own-account workers are self-employed persons without paid employees. (SNA 7.25) Own-account workers are those workers who, working on their own account or with one or more partners, hold the type of job defined as a self-employed job, and have not engaged on a continuous basis any employees to work for them during the reference period. It should be noted that during the reference period the members of this group may have engaged employees, provided that this is on a non-continuous basis. The partners may or may not be members of the same family or household. (International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 10)

    Paid employment job

    Paid employment jobs are those jobs where the incumbants hold explicit (written or oral) or implicit employment contracts which give them a basic remuneration which is not directly dependent upon the revenue of the unit for which they work. This unit can be a corporation, a non-profit institution, a government unit or a household. Persons in paid employment jobs are typically remunerated by wages and salaries, but may be paid by commission from sales, piece-rates, bonuses or in-kind payments such as food. (International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 6)

    Partnership

    Partnerships are separate legal entities which behave like corporations but whose members enjoy limited liability; in effect, the partners are at the same time both shareholders and managers. (SNA 4.46)

    Part-time employee

    Part-time employees are persons whose usual hours of work are less than the normal working hours established for full-time jobs. This definition encompasses all forms of part-time work (half-day work, work for one, two or three days a week, etc.). This number may be established at the national, regional, industrial or unit level. The number of part-time employees is calculated by reference to the number of hours worked per week for which they are paid. The number of hours is considered in relation to the length of what is considered to be a full-time working week in the Member State or the sector of the unit or the unit itself. (Definitions of Structural Business Statistics Regulation, Commission Regulation (EC) No. 2700/98 of 17 December 1998)

    Population

    Population is the total membership or population or “universe” of a defined class of people, objects or events.

    There are two types of population, viz, target population and survey population.

    A target population is the population outlined in the survey objects about which information is to be sought and a survey population is the population from which information can be obtained in the survey.

    The target population is also known as the scope of the survey and the survey population is also known as the coverage of the survey. For administrative records the corresponding populations are: the “target” population as defined by the relevant legislation and regulations, and the actual “client population”. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_short.htm)

    Price

    The price of a good or service is the value of one unit of that good or service. (SNA 16.9)

    Price index

    A price index reflects an average of the proportionate changes in the prices of a specified set of goods and services between two periods of time. (SNA 16.14)

    Primary income

    Primary incomes are incomes that accrue to institutional units as a consequence of their involvement in processes of production or ownership of assets that may be needed for purposes of production. (SNA 7.2)

    Principal activity

    The principal activity of a producer unit is the activity whose value added exceeds that of any other activity carried out within the same unit (the output of the principal activity must consist of goods or services that are capable of being delivered to other units even though they may be used for own consumption or own capital formation). (SNA 15.16) The principal activity of a producer unit is the activity that contributes most to the value added of the entity, or the activity the value added of which exceeds that of an other activity of the entity. (ISIC Rev. 3, para 34)

    Produced asset

    Produced assets are non-financial assets that have come into existence as outputs from processes that fall within the production boundary of the SNA; produced assets consist of fixed assets, inventories and valuables. (SNA 10.6 and 10.7 [13.14, (AN.l) – Annex to Chapter XIII])

    Producer’s price

    The producer’s price is the amount receivable by the producer from the purchaser for a unit of a good or service produced as output minus any VAT, or similar deductible tax, invoiced to the purchaser; it excludes any transport charges invoiced separately by the producer. (SNA 6.205, 15.28 [3.82])

    Producer price index

    Producer price indices (PPIs) provide a measure of average movements of prices received by producers of commodities. In principle, transport costs and consumption taxes are excluded. Producer price indices are not a measure of average price levels nor a measure of costs of production.

    In principle, PPIs should include service industries, but in practice in may countries they are limited to the domestic agricultural and industrial sectors. (Producer Price Indices: Sources and Methods, OECD, Paris, 1994, page 7)

    Product (commodity) technology assumption

    Product (commodity) technology assumption is one of two types of technology assumptions used in converting supply and use tables into symmetric input-output tables; it assumes that a product has the same input structure in whichever industry it is produced. (SNA 15.144)

    Product-by-product table

    A product-by-product table is a symmetric input-output table with products as the dimension of both rows and columns; as a result it shows which products are used in the production of which other products. (SNA 15.150)

    Production

    Production is an activity, carried out under the responsibility, control and management of an institutional unit, that uses inputs of labour, capital and goods and services to produce outputs of goods and services. (SNA 6.15 [1.20 5.4, 6.6])

    Production boundary

    The production boundary includes a) the production of all individual or collective goods or services that are supplied to units other than their producers, or intended to be so supplied, including the production of goods or services used up in the process of producing such goods or services; b) the own-account production of all goods that are retained by their producers for their own final consumption or gross capital formation; c) the own-account production of housing services by owner-occupiers and of domestic and personal services produced by employing paid domestic staff. (SNA 6.18 [1.20 and 1.22])

    Product

    Products, also called “goods and services”, are the result of production; they are exchanged and used for various purposes: as inputs in the production of other goods and services, as final consumption or for investment. (SNA 2.49)

    Provincial government

    Same as state government. (OECD Glossary)

    Public corporation

    Public corporations are resident corporations and quasi-corporations that are subject to control by government units, with control over a corporation being defined as the ability to determine general corporate policy by choosing appropriate directors, if necessary. (SNA 4.72 and 4.84)

    Purchaser’s price

    The purchaser’s price is the amount paid by the purchaser, excluding any deductible VAT or similar deductible tax, in order to take delivery of a unit of a good or service at the time and place required by the purchaser; the purchaser’s price of a good includes any transport charges paid separately by the purchaser to take delivery at the required time and place. (SNA 6.215, 15.28 [2.73, 3.83])

    Purchasing power parity

    A purchasing power parity (PPP) is a price relative which measures the number of units of country B’s currency that are needed in country B to purchase the same quantity of an individual good or service as 1 unit of country A’s currency will purchase in country A. (SNA 16.82)

    Qualitative data

    Qualitative data are data describing the attributes or properties that an object possesses. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Quality

    Quality is defined in the ISO 8402 – 1986 as: “the totality of features and characteristics of a product or service that bear on its ability to satisfy stated or implied needs.” For statistical data the components of quality include: relevance, accuracy, timeliness, comparability, coherence

    (Assessment of Quality in Statistics, Eurostat, April 2000)

    Quantitative data

    Quantitative data is data expressing a certain quantity, amount or range of values related to an object. The quantitative data is usually associated with measurement units. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Quasi-corporation

    Quasi-corporations are unincorporated enterprises that function as if they were corporations, and which have complete sets of accounts, including balance sheets. (SNA 4.49)

    Questionnaire

    A questionnaire is an identifiable instrument containing questions for gathering data from respondents. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Reference period

    In connection with price or volume indices, the reference period means the period to which the indices relate; it is typically set equal to 100 and it does not necessarily coincide with the “base” period that provides the weights for the indices. (SNA 16.16)

    Reporting unit

    A reporting unit is a unit that supplies the data for a given survey instance. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Resident

    An institutional unit is resident in a country when it has a centre of economic interest in the economic territory of that country. (SNA 4.15 [1.28, 14.8])

    Resources

    Resources refers to the side of the current accounts where transactions which add to the amount of economic value of a unit or a sector appear (for example, wages and salaries are a resource for the unit or sector receiving them); by convention, resources are put on the right side of the account. (SNA 2.54)

    Respondent

    Respondents are businesses, authorities, individual persons, etc, from whom data and associated information are collected for use in compiling statistics. (NOE Handbook)

    Rest of the world

    The rest of the world consists of all non-resident institutional units that enter into transactions with resident units, or have other economic links with resident units. (SNA 4.163 [1.14, 14.3])

    Rest of the world account

    The rest of the world account comprises those categories of accounts necessary to capture the full range of transactions that take place between the total economy and the rest of the world (i.e., between residents and non-residents). (SNA 14.3 [1.14])

    Retail trade

    Retail trade is defined in ISIC as the re-sale (sale without transformation) of new and used goods to the general public, for personal or household consumption or utilisation. Retail trade includes the following ISIC Rev. 3 Groups in Division 52 (except repair of personal and household goods), non-specialised retail trade in stores; retail sale of food, beverages and tobacco in specialised stores; other retail trade of new goods in specialised stores; retail sale of second-hand goods in stores; retail trade not in stores. (ISIC Rev. 3)

    Sales

    See Turnover (OECD Glossary)

    Sample

    A sample is a subset of a frame where elements are selected based on a randomised process with a known probability of selection. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Sample survey

    A sample survey is a survey which is carried out using a sampling method, i.e., in which a portion only, and not the whole population is surveyed. (A Dictionary of Statistical Terms, 5th Edition, F.H.C. Marriott, prepared for the International Statistical Institute, Longman Scientific and Technical, 1990)

    Satellite account

    A satellite account provides a framework linked to the central accounts that enables attention to be focussed on a certain field or aspect of economic and social life in the context of national accounts; common examples are satellite accounts for the environment, or tourism, or unpaid household work.

    (SNA 2.246 [21.4])

    Saving

    Saving is disposable income less final consumption expenditure (or adjusted disposable income less actual final consumption), in both cases after taking account of an adjustment for pension funds; saving is an important aggregate which can be calculated for each institutional sector or for the whole economy. (SNA 9.17 [1.10, 9.2, 9.19])

    Seasonal adjustment

    Seasonal adjustment is a statistical technique to remove the effects of seasonal calendar influences operating on a series. Seasonal effects usually reflect the influence of the seasons themselves either directly or through production series related to them, or social conventions. Other types of calendar variation occur as a result of influences such as number of days in the calendar period, the accounting or recording practices adopted or the incidence of moving holidays (such as Easter). (An Analytical Framework for Price Indexes in Australia: Glossary and References, Australian Bureau of Statistics, Canberra, 1997)

    Secondary activity

    A secondary activity is an activity carried out within a single producer unit in addition to the principal activity and whose output, like that of the principal activity, must be suitable for delivery outside the producer unit. (SNA 5.8 [15.16])

    Sector

    Institutional units are grouped together to form institutional sectors, on the basis of their principal functions, behaviour, and objectives. (SNA 2.20)

    Self-employed worker

    Self-employed workers are persons who are the sole owners, or joint owners, of the unincorporated enterprises in which they work, excluding those unincorporated enterprises that are classified as quasi-corporations. Contributing family workers, too, are considered self-employed workers. (SNA 7.24)

    Self-employment job

    Self-employment jobs are those jobs where the remuneration is directly dependent upon the profits (or the potential for profits) derived from the goods or services produced (where own consumption is considered to be part of profits). The imcumbants make the operational decisions affecting the enterprise, or delegate such decisions while retaining responsibility for the welfare of the enterprise. In this context “enterprise” includes one-person operations. (International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 7)

    Services

    Services are outputs produced to order and which cannot be traded separately from their production; ownership rights cannot be established over services and by the time their production is completed they must have been provided to the consumers; however as an exception to this rule there is a group of industries, generally classified as service industries, some of whose outputs have characteristics of goods, i.e., those concerned with the provision, storage, communication and dissemination of information, advice and entertainment in the broadest sense of those terms; the products of these industries, where ownership rights can be established, may be classified either as goods or services depending on the medium by which these outputs are supplied. The service sector covers both market and non-market services. (SNA 6.8 [6.13])

    Shuttle trade

    Shuttle trade refers to the activity in which individual entrepreneurs buy goods abroad and import them for resale in street markets or small shops. Often the goods are imported without full declaration in order to avoid import duties. (NOE Handbook)

    Social accounting matrix

    A social accounting matrix (SAM) is a means of presenting the SNA accounts in a matrix which elaborates the linkages between a supply and use table and institutional sector accounts; a typical focus of a SAM on the role of people in the economy may be reflected by, among other things, extra breakdowns of the household sector and a disaggregated representation of labour markets (i.e., distinguishing various categories of employed persons). (SNA 20.4)

    Standard industrial trade classification

    The Standard International Trade Classification (SITC) is a statistical classification of the commodities entering external trade. It is designed to provide the commodity aggregates requited for purposes of economic analysis and to facilitate the international comparison of trade-by-commodity data.

    The hierarchical structure of the classification comprises:

    • Sections – one-digit code; – Divisions – two-digit codes; – Groups – three-digit codes;

    • Subgroups – four digit codes; – Items – five-digit codes

    The current international standard is the SITC, Revision 3.

    (Commodity Indexes for the Standard International Trade Classification, Revision 3, United Nations, New York, Statistical Papers, Series M, No. 38/Rev. 2, Vol. 1 page v.)

    Standard statistical unit

    The standard statistical units defined in ISIC Rev. 3 comprise: enterprise; enterprise group; kind-of-activity unit (KAU); local unit; establishment; homogeneous unit of production (ISIC Rev. 3, paragraph 76)

    State government

    State governments are institutional units exercising some of the functions of government at a level below that of central government and above that of the governmental institutional units existing at a local level; they are institutional units whose fiscal, legislative and executive authority extends only over the individual “states” (often referred to as “provinces”) into which the country as a whole may be divided. (SNA 4.124)

    Statistical data

    Statistical data are data from a survey or administrative source used to produce statistics and/or the data comprising such statistics. (NOE Handbook)

    Statistical data collection

    Statistical data collection is the operation of statistical data processing aimed at gathering of statistical data and producing the input object data of a statistical survey. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Statistical data editing

    Statistical data editing is the operation of detecting and correcting errors in statistical data. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Statistical metadata

    Statistical metadata are metadata describing statistical data. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    Statistical territory (of a country)

    In international merchandise trade statistics, the objective is to record goods entering and leaving the economic territory of a country. In practice, what is recorded is goods that enter or leave the statistical territory, which is the territory with respect to which data are being collected. The statistical territory may coincide with the economic territory of a country or with some part of it. It follows that when the statistical territory of a country and its economic territory differ, international merchandise trade statistics do not provide a complete record of inward and outward flows of goods. (International Merchandise Trade Statistics, Concepts and Definitions, United Nations, New York, 1998, Studies in Methods, Series M, No. 52, Rev. 2, page 9, para. 64)

    Statistical unit

    Statistical units are the entities for which information is sought and for which statistics are ultimately compiled. These units can, in turn, be divided into observation units and analytical units. (ISIC Rev. 3, para. 63)

    Statistical units model

    The statistical units model for a national statistical system comprises the set of standard statistical units defined and used in that system. This may or may not include the full set of standard statistical units defined in the 1993 SNA. (NOE Handbook)

    Stock data

    Stock data are data measured at some particular point of time within the reference period, for example, money supply data which can refer to an observation on the last working day of the reference period. In contrast to flow data. (OECD – Main Economic Indicators)

    Stocks

    Stocks are a position in, or holdings of, assets and liabilities at a point in time and the SNA records stocks in accounts, usually referred to as balance sheets, and tables at the beginning and end of the accounting period; stocks result from the accumulation of prior transactions and other flows, and they are changed by transactions and other flows in the period (note that stocks of goods are referred to as “inventories” in the SNA. (SNA 3.66)

    Subject matter statistician

    Statistician concerned with processing, analysis or dissemination of data within a particular subject area, for example, labour, manufacturing, or health. (NOE Handbook)

    Subsidy

    Subsidies are current unrequited payments that government units, including non-resident government units, make to enterprises on the basis of the levels of their production activities or the quantities or values of the goods or services which they produce, sell or import. (SNA 7.71 [15.52])

    Subsistence worker

    Subsistence workers are workers who hold a self-employment job and in this capacity produce goods or services which are predominantly consumed by their own household and constitute an important basis for its livelihood. (International Labour Organisation Resolution Concerning the International Classification of Status in Employment Adopted by the 15th International Conference of Labour Statisticians, January 1993, para. 14(s))

    Supply and use table

    Supply and use tables are in the form of matrices that record how supplies of different kinds of goods and services originate from domestic industries and imports and how those supplies are allocated between various intermediate or final uses, including exports. (SNA 1.16 [15.1])

    Survey

    A survey is an investigation about the characteristics of a given population by means of collecting data from a sample of that population and estimating their characteristics through the systematic use of statistical methodology. (Terminology on Statistical Metadata, Conference of European Statisticians Statistical Standards and Studies, No. 53, UNECE, Geneva 2000)

    If every unit of the population is included in the sample, the survey may be referred to as a full coverage survey or census. Thus the term “survey” includes census as a special case. (NOE Handbook)

    Survey statistician

    Person involved in design, collection, processing, analysis and dissemination of basic statistical data; includes survey statistician and methodologist; excludes national accountant. (NOE Handbook)

    Symmetric input-output table

    Symmetric (input-output) tables are tables in which the same classifications or units (i.e., the same groups of products or industries) are used in both rows and columns. (SNA 15.2)

    System of National Accounts

    The System of National Accounts (SNA) consists of a coherent, consistent and integrated set of macroeconomic accounts, balance sheets and tables based on a set of internationally agreed concepts, definitions, classifications and accounting rules. (SNA 1.1)

    Taxes

    Taxes are compulsory, unrequited payments, in cash or in kind, made by institutional units to government units; they are described as unrequited because the government provides nothing in return to the individual unit making the payment, although governments may use the funds raised in taxes to provide goods or services to other units, either individually or collectively, or to the community as a whole. (SNA 7.48 [8.43])

    Taxes on income

    Taxes on income consist of taxes on incomes, profits and capital gains; they are assessed on the actual or presumed incomes of individuals, households, NPIs or corporations. (SNA 8.52 [OECD 1110, 1120, 1130, 1210])

    Taxes on production and imports

    Taxes on production and imports consist of taxes payable on goods and services when they are produced, delivered, sold, transferred or otherwise disposed of by their producers plus taxes and duties on imports that become payable when goods enter the economic territory by crossing the frontier or when services are delivered to resident units by non-resident units; they also include other taxes on production, which consist mainly of taxes on the ownership or use of land, buildings or other assets used in production or on the labour employed, or compensation of employees paid. (SNA 7.49)

    Taxes on products

    Taxes on products, excluding VAT, import and export taxes, consist of taxes on goods and services that become payable as a result of the production, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation. (SNA 7.69, 15.47 [OECD 5110-5113, 5121, 5122, 5126, 4400])

    Total economy

    The total economy consists of all the institutional units which are resident in the economic territory of a country. (SNA 2.22)

    Total labour force

    Same as labour force. (OECD Glossary)

    Trade balance

    The trade balance is the difference between exports and imports of goods. (SNA 2.166)

    Trade margin

    A trade margin is the difference between the actual or imputed price realised on a good purchased for resale (either wholesale or retail) and the price that would have to be paid by the distributor to replace the good at the time it is sold or otherwise disposed of. (SNA 6.110)

    Transaction

    A transaction is an economic flow that is an interaction between institutional units by mutual agreement or an action within an institutional unit that it is analytically useful to treat like a transaction, often because the unit is operating in two different capacities. (SNA 3.12)

    Transfer

    A transfer is a transaction in which one institutional unit provides a good, service or asset to another unit without receiving from the latter any good, service or asset in return as counterpart. (SNA 8.3, 8.27)

    Transfer price

    A transfer price is a price, adopted for book-keeping purposes, which is used to value transactions between affiliated enterprises integrated under the same management at artificially high or low levels in order to effect an unspecified income payment or capital transfer between those enterprises. (SNA 3.79, BPM 97)

    Transport margin

    A transport margin consists of those transport charges paid separately by the purchaser in taking delivery of the goods at the required time and place. (SNA 15.40 [15.42])

    Turnover

    Turnover comprises the totals invoiced by the observation unit during the reference period, and this corresponds to market sales of goods or services supplied to third parties. Turnover includes all duties and taxes on the goods or services invoiced by the unit with the exception of the VAT invoiced by the unit vis-à-vis its customer and other similar deductible taxes directly linked to turnover. It also includes all other charges (transport, packaging, etc.) passed on to the customer, even if these charges are listed separately in the invoice. Reduction in prices, rebates and discounts as well as the value of returned packing must be deducted. Income classified as other operating income, financial income and extra-ordinary income in company accounts is excluded from turnover. Operating subsidies received from public authorities or the institutions of the European Union are also excluded.

    Underground economy

    Producers engaged in underground production are described as belonging to the underground economy. (SNA 6.34)

    Underground production

    Underground production consists of activities that are productive in an economic sense and quite legal (provided certain standards or regulations are complied with), but that are deliberately concealed from public authorities for the following kinds of reasons:

    • a) to avoid the payment of income, value added or other taxes;

    • b) to avoid payment of social security contributions;

    • c) to avoid having to meet certain legal standards such as minimum wags, maximum hours, safety or health standards, etc.;

    • d) to avoid complying with certain administrative procedures, such as completing statistical quetionnaires or other administrative forms (SNA 6.34)

    Unemployed

    The unemployed comprise all persons above a specified age who during the reference period were:

    • without work, that is, were not in paid employment or self employment during the reference period;

    • currently available for work, that is, were available for paid employment or self-employment during the reference period; and

    • seeking work, that is, had taken specific steps in a specified recent period to seek paid employment or self-employment. The specific steps may include registration at a public or private employment exchange; application to employers; checking at worksites, farms, factory gates, market or other assembly places; placing or answering newspaper advertisements; seeking assistance of friends or relatives; looking for land, building, machinery or equipment to establish own enterprise; arranging for financial resources; applying for permits and licences, etc. (International Labour Organisation Resolution Concerning Statistics of the Economically Active Population, Employment, Unemployment and Underemployment Adopted by the 13th International Conference of Labour Statisticians, October 1982, para. 10)

    Unemployment

    Unemployment is the fact of being unemployed (OECD Glossary)

    Unemployment rate

    The unemployment rate is the number of unemployed divided by the total labour force.

    Unincorporated enterprise

    An unincorporated enterprise is a producer unit which is not incorporated as a legal entity separate from the owner (household, government or foreign resident); the fixed and other assets used in unincorporated enterprises do not belong to the enterprises but to their owners, the enterprises as such cannot engage in transactions with other economic units nor can they enter into contractual relationships with other units nor incur liabilities on their own behalf; in addition, their owners are personally liable, without limit, for any debts or obligations incurred in the course of production. (SNA 4.140 and 4.141)

    Unit

    Units refer to entities, respondents to a survey or things used for the purpose of calculation or measurement. Their statistics are collected, tabulated and published. They include, among others, businesses, government institutions, individual organisations, institutions, persons, groups, geographical areas and events. They form the population from which data can be collected or upon which observations can be made. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/unsd/class/glossary_sfiort.htm)

    Uses

    The term uses refers to transactions in the current accounts that reduce the amount of economic value of a unit or sector (for example, wages and salaries are a use for the unit or sector that must pay them); by convention, uses are put on the left side of the account. (SNA 2.54)

    Value

    Value at the level of a single, homogeneous good or service is equal to the price per unit of quantity multiplied by the number of quantity units of that good or service; in contrast to price, value is independent of the choice of quantity unit. (SNA 16.9)

    Value added

    Gross value added is the value of output less the value of intermediate consumption; it is a measure of the contribution to GDP made by an individual producer, industry or sector. (SNA 1.6 [2.172, 6.4, 6.222])

    Net value added is gross value added less consumption of fixed capital. (SNA 6.4, 6.222 [1.6])

    Value added tax

    A value added tax (VAT) is a tax on products collected in stages by enterprises; it is a wide-ranging tax usually designed to cover most or all goods and services but producers are obliged to pay to government only the difference between the VAT on their sales and the VAT on their purchases for intermediate consumption or capital formation, while VAT is not usually charged on sales to non-residents (i.e., exports). (SNA 6.207 and 6.208 [15.47])

    Variable

    A variable is a characteristic of a unit being observed that may assume more than one of a set of values to which a numerical measure or a category from a classification can be assigned (e.g. income, age, weight, etc., and “occupation”, “industry”, “disease”, etc. (United Nations Glossary of Classification Terms. Prepared by the Expert Group on International Economic and Social Classifications. Available at: www.un.org/Depts/u nsd/class/glossary_short.htm)

    Same as data element. (NOE Handbook)

    Volume index

    A volume index is most commonly presented as a weighted average of the proportionate changes in the quantities of a specified set of goods or services between two periods of time; volume indices may also compare the relative levels of activity in different countries (e.g. those calculated using purchasing power parities). (SNA 16.11)

    Wages and salaries

    Wages and salaries consist of the sum of wages and salaries in cash and wages and salaries in kind. (SNA 7.33 and 7.37)

    Wages and salaries are defined as “the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including homeworkers), in return for work done during the accounting period” regardless of whether it is paid on the basis of working time, output or piecework and whether it is paid regularly or not. Wages and salaries include the values of any social contributions, income taxes, etc. payable by the employee even if they are actually withheld by the employer and paid directly to social insurance schemes, tax authorities, etc. on behalf of the employee. Wages and salaries do not include social contributions payable by the employer. Wages and salaries include: all gratuities, bonuses, ex gratia payments, “thirteenth month payments”, severance payments, lodging, transport, cost-of-living, and family allowances, tips, commission, attendance fees, etc. received by employees, as well as taxes, social security contributions and other amounts payable by employees and withheld at source by the employer. Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or short-time working may be recorded here or under social security costs, dependent upon the unit’s accounting practices.

    Wholesale prices index

    Wholesale price indices refer to prices received by the wholesalers while producer price indices refer to prices do not take into account the organisation of the distribution chain. Many commodities are now sold through many different channels of which wholesale is a part. Moreover, wholesale prices include commercial mark-ups which are not included in producer prices.

    For some countries the name Producer price index replaced the name Wholesale price index in the 1970s or 1980s after a change in methodology. For some countries, the name Wholesale price index is used for historical reasons and in fact refers to a price index following the same methodology as for a Producer price index. (Producer Price Indices: Sources and Methods, OECD, Paris, 1994, page 7)

    Wholesale trade

    Wholesale trade is defined in ISIC as the resale (sale without transformation) of new and used goods to retailers; to industrial, commercial, institutional or professional users; to other wholesalers; or acting as agents in buying merchandise for, or selling merchandise to, such persons or companies. Wholesale trade is defined in ISIC Rev. 3 as comprising the following Groups in Division 51): wholesale on a fee or contract basis; wholesale of agricultural raw materials, live animals, food, beverages and tobacco; wholesale of household goods; wholesale of non-agricultural intermediate products, waste and scrap; wholesale of machinery, equipment and supplies; other wholesale. (ISIC Rev. 3)

    Year to date data

    Year to date data are data expressed in period to date terms; they are sometimes (especially in transition economies) referred to as cumulative data. (OECD – Main Economic Indicators)

    Annex 3 DATA REQUIREMENTS AND SOURCES

    Annex 3.1. Outputs of Basic Data Collection Programme by Use

    Note: The list of outputs is for illustration. It was developed for the Australian Bureau of Statistics. In other countries, other use categories may be more appropriate.

    Note: M. = Ministry of

    Macro-Economic
    Structural
    Macro-Economic
    Short Term
    Micro-Economic
    Industry
    Micro-Economic
    Activity
    Micro-Economic
    Short Term
    Micro-Economic
    Dynamics
    Regional
    Principal users/UsesNational Bank,
    Treasury,
    M. Finance,
    National Accounts
    National Bank,
    Treasury,
    M. Finance,
    National Accounts
    National Bank,
    Treasury,
    M. Finance,
    M. Industry,
    Industry Associations
    M. Industry,
    M. Environ,
    M. Technology,
    Industry Associations
    Industry
    Associations,
    Marketing Agencies
    M. Small Business,
    Monopolies
    Commission,
    Enterprises
    M. Regional
    Develop,
    Regional
    Government,
    Development
    Enterprises
    Reference periodYearMonth/QuarterYearYearMonth/QuarterYear LongitudinalYear
    Data itemsTurnover, expenses,
    purchases, stocks,
    earnings, hours,
    employment,
    labour costs,
    capital expenditure,
    operating surplus,
    assets, liabilities
    Retail sales, stocks,
    earnings, hours,
    employment,
    capital expenditure,
    business opinions
    Retail sales, stocks,
    earnings, hours,
    employment,
    capital expenditure
    Commodities
    produced,
    services rendered,
    research
    and development
    expenditure,
    environmental
    impacts
    and expenditure
    Retail sales,
    commodities
    produced,
    services rendered,
    motor vehicle
    registrations
    As for second col +
    counts by enterprise/
    establishment of
    births, deaths & organisation changes (by type)
    Turnover,
    employment,
    earnings
    Industrial breakdownDivision/DivisionClassVariesNoneBranchBranch
    Geographic breakdownNoneNoneRegionRegionRegionregionLocality
    Size breakdownNoneNone2-6 classes2-6 classesNone2-6 classes2-6 classes
    Output frequencyAannualMonthly/quarterlyAnnual/occasionalAnnual/OccasionalMonthly/quarterlyAnnual/occasionalAnnual/occasional

    Annex 3.2. Minimal Data Requirements and Sources for Annual National Accounts

    Note: The list is for illustration. It was developed in the context of the Commonwealth of Independent States. In other countries, this list of data requirements may be considered less than, or in excess of minimal; also the sources of data may not all be available and there may be others.

    Types of dataSources of data
    Production (by industries)
    1. Output
    1.1. Market output
    1.1.1. SalesReports and surveys of enterprises on their performance
    Bank reports on profits and losses
    Reports of insurance companies on profits and losses
    Households budget surveys
    Special sample households surveys
    Business registers
    Tax authorities statistics
    1.1.2. Change in stocks of finished but not sold goods and work in progressBalance sheets of enterprises (business accounts)
    1.2. Non-market and other outputReports on execution of the state budget
    Sample surveys of NPISH
    Households budget surveys
    Special sample households surveys
    2. Intermediate consumptionReports and surveys of enterprises on production costs
    Reports on execution of the state budget
    Sample surveys of NPISH
    Households budget surveys
    3. Gross value addedBalancing item
    Generation of income
    4. Compensation of employees
    4.1. Gross wage (paid out by resident producers)Reports and surveys of enterprises on wages and labour force
    Bank reports on profits and losses
    Report on execution of the state budget
    Sample surveys of NPISH
    4.2. Social contributionsReports of social insurance and pension funds on execution of their budget
    5. Taxes on production and imports
    5.1. Taxes on productsReport on execution of the state budget
    5.2. Other taxes on productionReport on execution of the state budget
    6. Subsidies on production and imports
    6.1. Subsidies on productsReport on execution of the state budget
    6.2. Other subsidies on productionReport on execution of the state budget
    7. Gross operating surplus/gross mixed incomeBalancing item
    Final disposition of goods and services
    8. Final consumption expenditure
    8.1. HouseholdsReports and surveys of enterprises on trade turnover and sales of services
    Households budget surveys
    Special sample households surveys
    8.2. General governmentReports on execution of the state budget
    8.3. NPISHSample surveys of HPISH
    9. Gross capital formation
    9.1. Gross fixed capital formationReports of enterprises on investments in fixed assets
    Reports of local authorities on households dwelling construction
    Sample surveys of households construction
    Reports on execution of the state budget
    Censuses of livestock and plantations
    9.2. Change in inventoriesBalance sheets of enterprises (business accounts)
    9.3. Net acquisition of valuablesReports and surveys of enterprises on trade turnover
    10. Net exports of goods and servicesExternal trade statistics
    Customs statistics
    Reports of enterprises on exports and imports of items not covered by customs statistics
    Surveys of unorganized external trade (shuttle traders)

    Annex 3.3. Minimal data requirements and sources for sector accounts

    Note: The list is for illustration. It was developed in the context of the Commonwealth of Independent States. In other countries, this list of data requirements may be considered less than, or in excess of minimal; also the sources of data may not all be available and there may be others.

    Types of dataSources of data
    Production (by sectors)
    1. Output
    1.1. Market output
    1.1.1. SalesReports and surveys of enterprises on their performance
    Bank reports on profits and losses
    Reports of insurance companies on profits and losses
    Households budget surveys
    Special sample households surveys
    Business registers
    Tax authorities statistics
    1.1.2. Change in stocks of finished but not sold goods and work in progressBalance sheets of enterprises (business accounts)
    1.2. Non-market and other outputReports on execution of the state budget
    Sample surveys of NPISH
    Households budget surveys
    Special sample households surveys
    2. Intermediate consumptionReports and surveys of enterprises on production costs
    Reports on execution of the state budget
    Sample surveys of NPISH
    Households budget surveys
    3. Gross value addedBalancing item
    Generation of income
    4. Compensation of employees
    4.1. Gross wage (paid out by resident producers)Reports and surveys of enterprises on wages and labour force
    Bank reports on profits and losses
    Report on execution of the state budget
    Sample surveys of NPISH
    4.2. Social contributionsReports of social insurance and pension funds on execution of their budget
    5. Taxes on production and imports
    5.1. Taxes on productsReport on execution of the state budget
    5.2. Other taxes on productionReport on execution of the state budget
    6. Subsidies on production and imports
    6.1. Subsidies on productsReport on execution of the state budget
    6.2. Other subsidies on productionReport on execution of the state budget
    7. Gross operating surplus/gross mixed incomeBalancing item
    Allocation of primary incomes
    4. Compensation of employees
    4.1. Gross wage (received by residents)Reports and surveys of enterprises on wages and labour force
    Bank reports on profits and losses
    Report on execution of the state budget
    Sample surveys of NPISH
    Balance of payments
    4.2. Social contributionsReports of social insurance and pension funds on execution of their budget
    5. Taxes on production and imports
    5.1. Taxes on productsReport on execution of the state budget
    5.2. Other taxes on productionReport on execution of the state budget
    6. Subsidies on production and imports
    6.1. Subsidies on productsReport on execution of the state budget
    6.2. Other subsidies on productionReport on execution of the state budget
    7. Gross operating surplus/gross mixed incomeBalancing item from the generation of income account
    8. Property incomeBank reports on profits and losses
    Report on execution of the state budget
    Reports of insurance companies on profits and losses
    Reports and surveys of enterprises on production costs and use of profit
    Balance of payments
    9. Balance of primary incomesBalancing item
    Secondary distribution of income
    10. Current transfers
    10.1. Taxes on income and wealth, etc.Reports on execution of the state budget
    10.2. Social contributionsReports of social insurance and pension funds on execution of their budget
    10.3. Other current transfersReports of insurance companies on profits and losses
    Reports on execution of the state budget
    Reports and surveys of enterprises on production costs and use of profit
    Balance of payments
    11. Disposable incomeBalancing item
    Use of income
    12. Final consumption expenditure
    12.1. HouseholdsReports and surveys of enterprises on trade turnover and sales of services
    Households budget surveys
    Special sample households surveys
    12.2. General governmentReports on execution of the state budget
    12.3. NPISHSample surveys of HPISH
    13. SavingBalancing item
    Capital transactions
    14. Capital transfersReports on execution of the state budget
    Reports and surveys of enterprises on use of profit
    Balance of payments
    15. Gross fixed capital formationReports of enterprises on investments in fixed assets
    Reports of local authorities on households dwelling construction
    Sample surveys of households construction
    Reports on execution of the state budget
    Censuses of livestock and plantations
    16. Change in inventoriesBalance sheets of enterprises (business accounts)
    17. Net acquisition of valuablesReports and surveys of enterprises on trade turnover
    18. Net acquisition of non-financial non-produced assetsReports on execution of the state budget
    Reports and surveys of enterprises on use of profit
    Balance of payments
    19. Net lending/Net borrowingBalancing item
    Rest of the world transactions
    20. Exports of goods and servicesExternal trade statistics
    Customs statistics
    Reports of enterprises on exports and imports of items not covered by customs statistics
    Surveys of unorganized external trade (shuttle traders)
    21. Imports of goods and servicesExternal trade statistics
    Customs statistics
    Reports of enterprises on exports and imports of items not covered by customs statistics
    Surveys of unorganized external trade (shuttle traders)
    22. Primary incomes to and from abroadBalance of payments
    23. Current transfers to and from abroadBalance of payments
    24. Capital transfers to and from abroadBalance of payments

    Annex 3.4. Statistical surveys typically included in a national statistical system

    Note: The list is for illustration. It is based on the Australian Bureau of Statistics. In other countries, some of these surveys may not be conducted, or may be combined with one another or divided into parts.

    SurveyReference periodData items
    Manufacturers stocks and salesMonthly/QuarterlyStocks, sales: by industry branch
    Retail salesMonthly/QuarterlyRetail sales: by retail trade branch
    Capital expendituresMonthly/Quarterly
    Building and engineering constructionMonthly/Quarterly
    Producer price indicesMonthly/Quarterly
    Employment, earnings and hoursMonthly/QuarterlyEmployment, earnings, hours: by industry branch
    Labour forceMonthly/QuarterlyEmployment, hours: by self-employed/employee; by industry branch
    Household expenditureMonthly/Quarterly
    Consumer price indexMonthly/Quarterly
    Industrial productionAnnualIncome items: receipts from sales; rental leasing and hiring income; contract and commission: changes in inventories; own account fixed capital formation; interest and dividends; subsidies; insurance claims; other.
    Expenditure items: wages and salaries; employers social security payments; provision for employee entitlements; contact and commission; transport; equipment rental leasing and hiring; purchases; other operating expenses; interest; taxes on products; insurance premiums.
    Agricultural productionAnnual(similar to industrial production)
    TransportationAnnual(similar to industrial production)
    Other servicesAnnual(similar to industrial production)
    Financial institutionsAnnual
    GovernmentAnnual
    Labour costsAnnual/Occasional
    Population and housing censusOccasionalPopulation: by region

    Annex 3.5. Administrative sources typically used in a national statistical system

    Note: The list is for illustration. It is based on the Australian Bureau of Statistics. In other countries, these sources of administrative data may not all be available and there may be others.

    Administrative ProgrammeReference periodData items
    Corporate income taxAnnualIncome, expenses
    Personal income taxAnnualIncome, expenses
    National government budgetAnnual(Intended) expenditures
    National government accountsAnnualExpenditures, employment, wages and salaries
    Regional government budgetAnnual(Intended) expenditures
    Regional government accountsAnnualExpenditures, employment, wages and salaries
    Building permitsDaily/monthlyBuilding approvals: numbers and values
    New motor vehicle registrationsDaily/monthlyNew motor vehicle registrations: numbers and values
    Merchandise exportsDaily/monthlyExport transaction: by commodity, quantity and value
    Merchandise importsDaily/monthlyImport transaction: by commodity, quantity and value
    Social securityWeekly/monthlySocial security payments made by employers for/on behalf of employees: by industry, type
    Payroll deductionsWeekly/monthlyPayroll deductions made by employers on behalf of employees: by industry, type
    Sales taxWeekly/monthlyTaxes collected: by industry, taxable item
    Value added/goods and services/manufacturers taxWeekly/monthlyTaxes collected: by industry, taxable item
    Multi-purpose business registrationDaily/monthlyRegistration details: name, address, location, industrial classification, size group
    Annex 4 ANALYTICAL FRAMEWORKS FOR THE NON OBSERVED ECONOMY

    Annex 4.1. Eurostat Candidate Country Exhaustiveness Project: Tabular Framework

    Non-Observed Economy: Classification by Type

    T1: Statistically non-observed: non-response

    Undercoverage occurs as a result of non-response to statistical questionnaires or non-coverage of active units in administrative files. Possible methods to ensure exhaustiveness include:

    • use of data from similar units (industries, size groups), former year’s data or similar appropriate data;

    • adjustment of sample weighting;

    • use of global verification procedures such as labour input method.

    T2: Statistically non-observed: out of date registers

    Undercoverage occurs due to units being missing from statistical register when defining the survey population and selecting the survey sample, or due to problems resulting from out-of-date information about the units. Possible methods to ensure exhaustiveness include:

    • detailed investigation of the register quality and expert estimates of its deficiencies;

    • comparison of various statistical and administrative sources (preferably at the unit level);

    • use of global verification procedures such as labour input method;

    • use of information from other surveys.

    T3: Statistically non-observed: units not registered or not surveyed Undercoverage occurs due to:

    • non-coverage of units in the statistical registers because of thresholds for registration or non-coverage of certain activities in the register;

    • non-coverage of units in the survey because they were newly created or disappeared during the year. Possible methods to ensure exhaustiveness include:

    • adjustments for thresholds based on other sources or expert estimates;

    • comparison of different statistical and administrative sources (preferably at the unit level);

    • estimates based on the number of newly created and closed (non-active) units;

    • use of global verification procedures such as labour input method.

    T4: Non-observed for economic reasons: underreporting of turnover/income

    Undercoverage occurs due to intentional under-reporting of gross output, over-reporting of intermediate consumption in order to evade income tax, value added tax or other taxes, or social security contributions, for example, in the form of double bookkeeping, envelope salaries, without-bill-settlements. Possible methods to ensure exhaustiveness include:

    • use of fiscal audit information;

    • comparison of turnover in the national accounts with turnover in VAT or other tax files, taking into account differences in types of units, tax thresholds, and branch classification;

    • comparison of wages and salaries and mixed income per capita by industries, preferably by size groups;

    • comparison of the intermediate consumption ratios for different sub-groups of units operating in the same industry, e.g. different size groups, public and private enterprises, legal and unincorporated units.

    T5: Non-observed for economic reasons: units intentionally not registered

    Undercoverage occurs because of intentional non-registration of units or production (or parts of these). Possible methods to ensure exhaustiveness include use of global verification procedures such as labour input method.

    T6: Informal sector (not registered, underreporting) Undercoverage occurs because of:

    • missing productive units or production activities because units are not required to register their activities under any kind of administrative act, including agricultural production in non-agricultural households for own use, production of goods (other than agricultural) in households for own use, own construction of residential buildings by households, occasional and temporary activities, and work on service contracts;

    • missing gross output for persons with secondary self-employed jobs;

    • missing units or production even if reported to fiscal authorities.

    Possible methods to ensure exhaustiveness include estimates for the important types of informal activities of households using household budget survey data, data on construction permits or other administrative information, also use of global verification procedures.

    T7: Illegal activities

    Undercoverage occurs because the producing units do not register or report their illegal activities. Possible methods to ensure exhaustiveness include special studies, use of administrative data from customs, police medical authorities, etc.

    T8: Other types of GDP under-coverage

    Other types of undercoverage include:

    • production for own final use;

    • tips;

    • wages and salaries in kind;

    • valuation of NOE adjustments;

    • taxes and subsidies on products;

    • reliability of quantity-price methods and product balances. Production for own final use includes:

    • production of agricultural or other products in the household sector for own final consumption – this concerns unincorporated units, e.g. farmers or self-employed, as well as informal activities of households;

    • dwellings, extensions to dwellings, capital repairs of dwellings produced by households;

    • own account construction including capital repairs in agriculture (all sectors);

    • own account construction including capital repairs in other industries (all sectors);

    • machinery and equipment produced for own capital formation or own account capital repairs (all sectors).

    Tips may occur in hotels and restaurants, repair services, personal services, hospitals and other health services, banks, and insurance companies. Possible data sources and estimation methods for tips include use of household budget survey data, special surveys and expert estimates, comparison of wages and salaries/mixed income with other branches, and regulations for the taxation of tips.

    • Wages and salaries in kind include:

      • goods and services produced by the employer either as main production, e.g. coal or free train or railway tickets, or secondary production, including the provision of sports, recreation or holiday facilities for employees and their families, and free or cheap crèches for employees’ children;

      • goods and services purchased or financed by the employer, including: meals and drinks, including those when travelling on business; housing or accommodation services; uniforms or other forms of special clothing; private use of business cars; sports, recreation or holiday facilities for employees and their families, and free or cheap crèches for employees’ children.

    Further information on these other types of GDP under-coverage is available from relevant tax and social legislation and bookkeeping practices, and another possible source of data is a labour cost survey.

    Eurostat Tabular Framework (Pilot Project on Exhaustiveness)

    Table 1.Non-observed activities by type and adjustment method
    National accounts componentNOE typesAdjustment method in national accounts
    Detailed breakdown that allows allocation of possible types of under-coverageFor each line, indicate relevant types of under-coverageExplicit method(s) “-” if not covered “1” if implicity coveredCorrespondence to Tables 2A – 2C (give cross reference to adjustment number in Tables 2A, 2B, 2C)
    Table 2ATable 2BTable 2C
    Table 1A: Output approach
    Public non-financial corporations
    NACE A
    large units
    medium-size units
    small units
    NACE B
    large units
    medium-size units
    small units
    (by NACE A – P, or groups with similar data sources)
    Private non-financial corporations
    NACE A
    large units
    medium-size units
    small units
    NACE B
    large units
    medium-size units
    small units
    …by NACE A – P, or groups with similar data sources
    Financial corporations
    General Government
    Central and local government units
    Extra-budgetary funds
    NPISH
    Households
    NACE A
    Unincorporated units
    Informal/Other activities/
    Market production
    Production for own use
    farmers
    non-agricultural households
    NACE B
    Unincorporated units
    Informa/Other activities
    Market production
    Production for own use
    (…by NACE A – P, or groups with similar data sources)
    Taxes and subsidies on products
    Table IB: Expenditure approach
    Household final consumption expenditure
    Purchases of goods and services (COICOP, land/or 2-digit level)
    Production for own final use
    Agricultural goods
    Other household productof goods
    Unincorporated units
    Other HFC-components
    Final consumption general government
    Final consumption of NPISH
    Gross Fixed Capital Formation with breakdown by
    Institutional sectors
    NACE Positions
    Size of units, special units/activities
    Changes in Inventories (with a breakdown similar to GFCF)
    Export and Import
    Export and Import of goods
    Export and Import of services
    Purchases of non-residents
    Purchases of residents abroad
    Shuttle trade
    Table 1C: Income approach (with breakdown similar to the output approach)
    Table 1D: Illegal activities
    Smuggling
    Tobacco
    Weapons
    Alcohol
    Food
    Stolen cars
    Other
    Trade and production of narcotics
    Prostitution
    Clandestine gambling
    Corruption
    Usury
    Fake brands
    Fake money
    Dealing with stolen goods
    Other
    Table 2.– Exhaustiveness adjustments
    Table 2A. Output Approach
    Adjust. No.Type of adjustmentNational accounts componentNACE Code,Data sourcesAbsolute sizeRelative size as %
    Type of unitsCurrency unitof componentof GDP
    Table 2B. Expenditure Approach
    Adjust. No.Type of adjustmentNational accounts componentNACE, COICOP, etc. Code,Data sourcesAbsolute SizeRelative size as %
    Type of ExpenditureType of unitsCurrency unitof componentof GDP
    Table 2C. Income Approach
    Adjust. No.Type of adjustmentNational accounts componentNACE Code,Data sourcesAbsolute sizeRelative size as %
    Type of IncomeType of unitsCurrency unitof componentof GDP
    Table 3.– Summary of exhaustiveness adjustments
    Table 3A. Output Approach
    NA component
    Type of unit
    Type of NOE/other GDP under-coverageTotal
    Similar breakdown to Table 1A incl. illegalT1T2T3T4T5T6T7T8AbsolutePercentage of GDP
    For each:
    Gross output
    Intermediate Cons
    Gross Value added
    Total
    Table 3B. Expenditure approach
    Expenditure componentType of NOE/other GDP under-coverageTotal
    Similar breakdown to Table IB incl illegalT1T2T3T4T5T6T7T8AbsolutePercentage of GDP
    Expenditure components
    Total
    Table 3C. Income approach
    Type of income
    Type of unit
    Type of NOE/other GDP under-coverageTotal
    Similar breakdown to Table 1C incl. illegalT1T2T3T4T5T6T7T8AbsolutePercentage of GDP
    Sector, industry, type of unit,
    For each: Compens of Employees, Gross OS,
    Cons Fixed Cap, NOS
    Total

    Annex 4.2. Unit and Labour Input Framework (developed by Statistics Netherlands)

    Classification of NOE by registration of units and labour input
    Labour inputProduction units
    Enterprises registered
    in business register
    Enterprises not registered in business register
    OtherOwn accountProduction for own use
    RegisteredC1C3
    Not registeredC2C4C5C6

    Non-Observed Economy: Classification by Type

    NOE types CI and C3: activities not related to unregistered labour inputs

    NOE Type CI represents the output of registered enterprises using registered labour. The most important reason for errors of this type is a statistical one. Here non-observed activities can occur because of an explicit constraint in selecting the sample (for example when surveying is restricted to enterprises with more than a given number of employees), errors in the sample frame, and misreporting or non-response for other reasons than tax evasion or illegal activities.

    Adjustment for restrictions of the sample to larger enterprises can be made by assuming that the production, turnover, value added etc. per worker of the smaller enterprises equal those of the smallest enterprises included in the sample. This can only be done if the number of employees is the available in the sample frame. If it is not, and, the size measure is based, for example, on the reported turnover in last year’s tax return, then this latter variable can be used for adjustment.

    Sample frame deficiencies can be adjusted for by means of the labour force survey. Provided that the employment data from the survey is of sufficient quality, it can be used to reweight other data from business surveys, like production, intermediate consumption, operating surplus, value added, etc., and hence to correct for errors.

    Underreporting of turnover and over-reporting of costs both cause a decrease in value added. Enterprises that over-report costs are not necessarily committing fraud. Over-reporting may also be caused by the differences between business accounting and national accounting standards. For example, income in kind is often correctly booked as intermediate consumption in terms of business accounting and tax laws, while in terms of national accounting it should be booked as part of the wages and salaries, and thus as part of the value added. Other reasons for misreporting are inadequate bookkeeping practices.

    A special case is simultaneous over-reporting (or underreporting) of both turnover and cost. Such misreporting may not affect value added, but it does affect the confrontation of supply and use of goods and services and the estimates of the final consumption, especially if these are calculated as a residual. As this may lead to difficulties in the compilation of the sector accounts, it should be corrected if possible.

    To correct for partial non-response, values can be imputed using other data in the response. For example, if an enterprise does not provide a breakdown of intermediate consumption by product, the structure can be borrowed from enterprises of similar size in the same branch of industry. A similar technique can be used to impute values for enterprises, which were not surveyed because of a size cut off in sample selection.

    NOE type C3 reflects problems in the registration process. One possible reason is that enterprises are wrongly classified and hence are missed when the sample is selected. The most common errors occur in the industry code and in the size code. A wrong industry code may lead to inappropriate exclusion from the sample. A wrong code may equally lead to inappropriate inclusion in the sample frame of a survey of another branch of industry. (This is not addressed in the description of NOE type CI as it is assumed that such errors are corrected during the normal data editing.) Keeping track of the number of enterprises inappropriately included in the sample gives some insight in the size of this problem. If this number is very small, then the problem can probably be ignored.

    A second reason is that the register is not up to date. It is missing new enterprises and contains dead ones. However, the number of employees in new enterprises is not usually high, so the impact on employment, wages and salaries, operating surplus and value added is likely to be modest. The long-term solution to this problem is to put extra effort in the maintenance of the business register, while a short time solution is to use labour force survey data to re-weight the data as described in Section 5.2.3.

    The third and probably most common reason in terms of the number of enterprises, is that enterprises are missing because there is no need or obligation for them to register. A labour force survey may give a first impression of the relative importance of the problem, measured in terms of number of employees of these enterprises. If the number of unregistered enterprises is low, estimation using per employee characteristics based on surveyed enterprises may be acceptable. However, if there are reasons to assume that such enterprises differ significantly from those that register, then special investigations into their size and structure is needed, for example using city market surveys.

    NOE type C2: activities of registered enterprises with unregistered labour inputs

    NOE type C2 reflects the output of registered enterprises by the use of unregistered labour. If labour is concealed it is most likely that this is done to evade taxes and social contributions. Actually, it is underreporting of labour costs. If the only purpose is to evade income taxes and social contributions, it is possible that other variables are not biased. However, to decrease the risk of being caught (and to evade taxes on operating surplus), enterprises may also underreport other variables to such an extent that the reported figures suggest a normal production structure. Although, in principle, all enterprises (perhaps except governmental organisations) might commit such a fraud, the opportunities to do so are the greatest for small enterprises with a rather simple production structure and relatively high labour input, for example in the areas of trade, construction, repair, and services.

    This kind of misreporting can be corrected by using data from a labour force survey to re-weight the outcomes of the business surveys in a similar way to adjusting for sample frame deficiencies and sampling restrictions, but with the additional requirement that the labour force survey results must implicitly or explicitly include the supply of unregistered labour.

    Misreporting in this group of enterprises may also be due to the lack of a proper administration. This is especially the case for smaller units in the register, for example the own account enterprises.

    NOE types C4 and C5: activities by unregistered market enterprises related to unregistered labour

    The main part of NOE type C4 is production by unregistered labour in enterprises that are not included in the business register for statistical reasons, such as wrong classification, wrong size code, incorrect register update, etc., not because they have deliberately evaded registration. If the register were to improve, such enterprises might well be registered and the non-observed activities would become part of NOE type C2.

    NOE type C4 also contains all enterprises that should be registered but for one reason or another want avoid government control completely, for example because they are producing illegal products or producing products illegally. Improvement of the register would not affect the registration of these enterprises. To cover such production, non-traditional estimation methods are needed.

    NOE type C5 represents the production of own account enterprises. Such enterprises are typical of the informal sector. Most of the production here is not illegal, nor underground for taxation purposes.

    If the number of own account enterprises (or households involved in own account work) is known from labour force or special surveys or the population census, an estimate of their activities can be made assuming that the per person characteristics are the same as for registered own account own account, or bear a fixed relationship to them. If there is no data available on registered own account enterprises, a minimum estimate can be made by assuming that the mixed income of households involved in own account work equals the minimum amount of money needed to make a living.

    NOE type C6: production for own use by unregistered units

    Production for own use by unregistered units, mainly households, is not very common in most Western European and North American countries. However, in many other countries these activities form a significant proportion of GDP. To measure their size, traditional business surveys and labour force surveys do not suffice. Additional observations are needed.

    EXTENSIONS

    The framework is not only of interest as a practical approach of the NOE, it is also of interest as a tool analysing the problems in implementing various extensions of the SNA. Although there is international agreement on the current production boundary of the national accounts, it is generally accepted that macro-economic indicators like GDP are not necessarily the only or the best indicators of welfare. Thus alternative indicators have been developed, building on the SNA. Examples are the so-called green national income and the total national income. The UN women conferences in Rio de Janeiro and Beijing strongly recommended the development of satellite accounts describing total production, including not only all paid activities, but also unpaid productive activities such as do-it-yourself, household work, and volunteer work, which are currently outside the production boundary. To cope with this last mentioned case, the unit and labour input framework could be extended by adding an additional row for unpaid labour, and introducing an additional NOE type C7 in the last column.

    Non-Observed Economy: Documentation Template

    A possible NOE recording structure inspired by the layout of the supply and use tables is illustrated in the following table. It is essentially a three dimensional matrix with industrial branches and size groups on the rows, the key data items on the columns, and the adjustments corresponding to each NOE category in layers of the table. The branch of industry breakdown is made to correspond with the branches distinguished in enterprise surveys, with a further breakdown by size class. If the smallest enterprises are not included in a survey sample, the smallest size class sampled should be shown separately. The same applies for branches of industry with a relatively large informal sector, for example trade, construction, furniture manufacture and services.

    Data by industry, size, source and NOE category
    Data by NOE Categories:
    Layer 0: basic data
    Layer 1: adjustments for NOE C1
    Layer 2: adjustments for NOE C2
    Layer 3:…
    Layer
    Layer: national accts final value
    Total productionIntermediate
    consumption
    Primary cost
    Wages
    and
    salaries
    Social
    contributions
    Taxes
    minus
    subsidies
    Operating
    surplus
    Enterprise surveys
    Agriculture
    2+ employees
    1 employee
    0 employees
    Construction
    25+ employees
    10-25 employees
    1-9 employees
    0 employees
    Customs data:
    Exports
    Imports
    Tax data:
    Wages and salaries
    VAT

    The table contains layers corresponding to the NOE types. The first layer contains the basic data outputs of the surveys and administrative files after data editing and weighting. The next layer contains the adjustments for the first NOE type. The subsequent layers contain the adjustments for each of the other NOE types. The final (national accounts) figures are entered in the last layer. Each figure is accompanied, if possible, with a qualitative indication or quantitative measure of its quality and notes on alternative potential adjustments.

    Annex 5 IMF DATA QUALITY ASSESSMENT – GENERIC FRAMEWORK
    (Draft as of July 2001)
    Quality dimensionsElementsIndicators
    0. Prerequisites of quality

    (The elements and indicators included here bring together the “pointers to quality” that are applicable across the five identified dimensions of data quality.)
    0.1. Legal and institutional environment – The environment is supportive of statistics.0.1.1. The responsibility for collecting, processing, and disseminating statistics is clearly specified.
    0.1.2. Data sharing and coordination among data producing agencies are adequate.
    0.1.3. Respondents’ data are to be kept confidential and used for statistical purposes only.
    0.1.4. Statistical reporting is ensured through legal mandate and/or measures to encourage response.
    0.2. Resources – Resources are commensurate with needs of statistical programs.0.2.1. Staff, financial, and computing resources are commensurate with institutional programs.
    0.2.2. Measures to ensure efficient use of resources are implemented.
    0.3. Quality awarenessQuality is a cornerstone of statistical work.0.3.1. Processes are in place to focus on quality.
    0.3.2. Processes are in place to monitor the quality of the collection, processing, and dissemination of statistics.
    0.3.3. Processes are in place to deal with quality considerations, including tradeoffs within quality, and to guide planning for existing and emerging needs.
    1. Integrity
    The principle of objectivity in the collection, processing and dissemination of statistics is firmly adhered to.
    1.1. ProfessionalismStatistical policies and practices are guided by professional principles.1.1.1. Statistics are compiled on an impartial basis.
    1.1.2. Choices of sources and statistical techniques are informed solely by statistical considerations.
    1.1.3. The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics.
    1.2. TransparencyStatistical policies and practices are transparent.1.2.1. The terms and conditions under which statistics are collected, processed, and disseminated are available to the public.
    1.2.2. Internal governmental access to statistics prior to their release is publicly identified.
    1.2.3. Products of statistical agencies/units are clearly identified as such.
    1.2.4. Advance notice is given of major changes in methodology, source data, and statistical techniques.
    1.3. Ethical standards – Policies and practices are guided by ethical standards.1.3.1. Guidelines for staff behavior are in place and are well known to the staff.
    2. Methodological soundness

    The methodological basis for the statistics follows internationally accepted standards, guidelines, or good practices.
    2.1. Concepts and definitionsConcepts and definitions used are in accord with standard statistical frameworks.
    2.2. Scope – The scope is in accord with internationally accepted standards, guidelines, or good practices.
    2.1.1. The overall structure in terms of concepts and definitions follows international standards, guidelines, or good practices: see dataset-specific framework.
    2.2.1. The scope is broadly consistent with international standards, guidelines, or good practices: see dataset-specific framework.
    2.3. Classification/sectorization -
    Classification and sectorization systems are in accord with internationally accepted standards, guidelines, or good practices.
    2.3.1. Classification/sectorization systems used are broadly consistent with internationally accepted standards, guidelines, or good practices: see dataset-specific framework.
    2.4. Basis for recordingFlows and stocks are valued and recorded according to internationally accepted standards, guidelines, or good practices.2.4.1. Market prices are used to value flows and stocks.
    2.4.2. Recording is done on an accrual basis.
    2.4.3. Grossing/netting procedures are broadly consistent with international standards, guidelines, or good practices.
    3. Accuracy and reliability

    Source data and statistical techniques are sound and output data sufficiently portray reality.
    3.1. Source dataSource data available provide an adequate basis to compile statistics.3.1.1. Source data are collected from comprehensive data collection programs that take into account country- specific conditions.
    3.1.2. Source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required.
    3.1.3. Source data are timely.
    3.2. Statistical techniquesStatistical techniques employed conform with sound statistical procedures.3.2.1. Data compilation employs sound statistical techniques.
    3.2.2. Other statistical procedures (e.g. data adjustments and transformations, and statistical analysis) employ sound statistical techniques.
    3.3. Assessment and validation-Source data are regularly assessed and validated.3.3.1. Source data-including censuses, sample surveys and administrative records-are routinely assessed, e.g. for coverage, sample error, response error, and non-sampling error; the results of the assessments are monitored and made available to guide planning.
    3.4. Assessment and validation of intermediate data and statistical outputs. -Intermediate results and statistical outputs are regularly assessed and validated.3.4.1. Main intermediate data are validated against other information where applicable.
    3.4.2. Statistical discrepancies in intermediate data are assessed and investigated.
    3.4.3. Statistical discrepancies and other potential indicators of problems in statistical outputs are investigated.
    3.5. Revision studies – Revisions, as a gauge of reliability, are tracked and mined for the information they may provide.3.5.1. Studies and analyses of revisions are carried out routinely and used to inform statistical processes.
    4. Serviceability

    Statistics are relevant, timely, consistent, and follow a predictable revisions policy.
    4.1. RelevanceStatistics cover relevant information on the subject field.
    4.2. Timeliness and periodicity
    Timeliness and periodicity follow internationally accepted dissemination standards.
    4.1.1. The relevance and practical utility of existing statistics in meeting users’ needs are monitored.
    4.2.1. Timeliness follows dissemination standards.
    4.2.2. Periodicity follows dissemination standards
    4.3. ConsistencyStatistics are consistent over time, internally, and with major datasets.4.3.1. Statistics are consistent within the dataset (e.g. accounting identities observed).
    4.3.2. Statistics are consistent or reconcilable over a reasonable period of time.
    4.3.3. Statistics are consistent or reconcilable with those obtained through other data sources and/or statistical frameworks.
    4.4. Revision policy and practiceData revisions follow a regular and publicized procedure.4.4.1. Revisions follow a regular, well-established and transparent schedule.
    4.4.2. Preliminary data are clearly identified.
    4.4.3. Studies and analyses of revisions are made public.
    5. Accessibility
    Data and metadata are easily available and assistance to users is adequate.
    5.1. Data accessibilityStatistics are presented in a clear and understandable manner, forms of dissemination are adequate, and statistics are made available on an impartial basis.5.1.1. Statistics are presented in a way that facilitates proper interpretation and meaningful comparisons (layout and clarity of text, tables, and charts).
    5.1.2. Dissemination media and formats are adequate.
    5.1.3. Statistics are released on a pre-announced schedule.
    5.1.4. Statistics are made available to all users at the same time.
    5.1.5. Non-published (but non-confidential) sub-aggregates are made available upon request.
    5.2. Metadata accessibilityUp-to-date and pertinent metadata are made available.5.2.1. Documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques is available, and differences from international standards are annotated.
    5.2.2. Levels of detail are adapted to the needs of the intended audience.
    5.3. Assistance to usersPrompt and knowledgeable support service is available.5.3.1. Contact person for each subject field is publicized.
    5.3.2. Catalogues of publications, documents, and other services, including information on any charges, are widely available.

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    (30 2002 05 1 P) ISBN 92-64-19745-1 – No. 52473 2002

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