11.1 The primary income account shows primary income flows between resident and nonresident institutional units. In the SNA, primary distribution of income is recorded in two accounts, namely, the generation of income account (which records primary income generated in the production process) and the allocation of primary income account (which records primary income allocated to institutional units for the provision of labor, financial assets, and natural resources). In the international accounts, all primary income flows relate to the allocation of primary income account.
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