Abstract

7.1. The primary distribution of income account consists of two consecutive accounts: the generation of income account and the allocation of primary income account (see tables 7.1 and 7.2). When appropriate, the latter may be divided into two further sub-accounts: the entrepreneurial income account and the allocation of other primary income account (see table 7.3).Table 7.1.Account II.1.1: Generation of income accountUsesResourcesS.1S.15S.14S.13S.12S.11S.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and service accountRest of the world accountTotal economyNPISHsHouse holdsGeneral governmentFinancial corporationsNonfinancial corporationsTransaction and balancing itemsNonfinancial corporationsFinancial corporationsGeneral governmentHouse holdsNPISHsTotal economyRest of the world accountGoods and service accountTotalB.1g/B.1*gValue added, gross/gross domestic product1854731885753118541854B.1n/B.1*nValue added, net/net domestic product1717631585332816321632762762233914015545D.1Compensation of employees56956912398710421D.11Wages and salaries193193110535124D.12Employers’ social contributions174174100484112D.121Employers’ actual social contributions1919105112D.122Employers’ imputed social contributions235235032386D.2Taxes on production and imports141141D.21Taxes on products2121121D.211Value added type taxes (VAT)1717D.212Taxes and duties on imports excluding VAT1717D.2121Import duties00D.2122Taxes on imports excluding VAT and duties11D.213Export taxes22D.214Taxes on products except VAT, import and export taxes9494032386D.29Other taxes on production−44−440−100−35D.3Subsidies−8−8D.31Subsidies on products200D.311Import subsidies00D.312Export subsidies−8−8D.319Other subsidies on products−36−360−100−35D.39Other subsidies on production4594598924655258B.2gOperating surplus, gross442442442B.3gMixed income, gross2472475601645121B.2nOperating surplus, net432432432B.3nMixed income, net1For the total economy this item corresponds to gross domestic product, net domestic product respectively. It is equal to the value added of the institutional sectors plus taxes less subsidies on products.2For the valuation of output and the resulting contents of the items “Taxes on products” and “Subsidies on products”, refer to chapter VI, paragraphs 6.210 to 6.227.Table 7.2.Account II.1.2: Allocation of primary income accountUserResourcesS.1S.15S.14S.13S.12S.11S.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and service accountRest of the world accountTotal economyNPISHsHouse holdsGeneral governmentFinancial corporationsNonfinancial corporationsTransaction and balancing itemsNonfinancial corporationsFinancial corporationsGeneral governmentHouse holdsNPISHsTotal economyRest of the world accountGoods and service accountTotalB.2gOperating surplus, gross2585546928459459B.3gMixed income, gross442442442B.2nOperating surplus, net1214516605247247B.3nMixed income, net43243243266D.1Compensation of employees766766276866D.11Wages and salaries5735732575D.12Employers’ social contributions1931930193D.121Employers’ actual social contributions1741740174D.122Employers’ imputed social contributions19190190D.2Taxes on production and imports23523502350D.21Taxes on products14114101410D.211Value added type taxes (VAT)12112101210D.212Taxes and duties on imports excluding VAT17170170D.2121Import duties17170170D.2122Taxes on imports excluding VAT and duties00000D.213Export taxes1101D.214Taxes on products except VAT, import and export taxes0D.29Other taxes on production94940940D.3Subsidies−44−440−440D.31Subsidies on products−8−80−80D.311Import subsidies00000D.312Export subsidies00000D.319Other subsidies on products−8−80−80D.39Other subsidies on production−36−360−364546339164142167135D.4Property income8614132150741638454230132176143510656D.41Interest3310614497209212301203684003648D.42Distributed income of corporations3251857010317120600603624D.421Dividends3255130461460D.422Withdrawals from income of quasi-corporations141400000D.43Reinvested earnings on direct foreign investment4703014014252525D.44Property income attributed to insurance policy holders5002002502565650277031D.45Rent41302106565188318839140922729209B.5g/B.5*gBalance of primary incomes, gross/National income, gross16611661613671971972B.5n/B.5*nBalance of primary incomes, net/National income, netTable 7.3.Primary distribution of income—identification of entrepreneurial incomeUsesS.1S.15S.14S.13S.12S.11Corresponding entries of theAccountsTotalGoods and service accountRest of the world accountTotal economyNPISHsHouse holdsGeneral governmentFinancial corporationsNonfinancial corporationsTransaction and balancing items11.1.2.1. Entrepreneurial incomeB.2gOperating surplus, grossB.3gMixed income, grossB.2nOperating surplus, netB.3nMixed income, net2602423627913187D.4Property incomel1761016620210656D.41InterestD.42Distributed income of corporationsD.421DividendsD.422Withdrawals from income of quasi-corporations1414D.43Reinvested earnings on direct foreign investment252525D.44Property income attributed to insurance policyholders4545077031D.45Rent90190165324165257B.4gEntrepreneurial income, gross67967934901155120B.4nEntrepreneurial income, net11.1.2.2. Allocation of other primary incomeB.4gEntrepreneurial income, grossB.4nEntrepreneurial income, net66D.1Compensation of employees66D.11Wages and salariesD.12Employers’ social contributionsD.121Employers’ actual social contributionsD.122Employers’ imputed social contributions00D.2Taxes on production and imports00D.21Taxes on products00D.211Value added type taxes (VAT)00D.212Taxes and duties on imports excluding VAT00D.2121Import duties00D.2122Taxes on imports excluding VAT and duties00D.213Export taxes00D.214Taxes on products except VAT, import and export taxes00D.29Other taxes on production00D.3Subsidies00D.31Subsidies on products00D.311Import subsidies00D.312Export subsidies00D.319Other subsidies on products00D.39Other subsidies on production19439155434333648D.4Property income15435141433D.41Interest12036843648D.42Distributed income of corporations600603624D.421Dividends603624024D.422Withdrawals from income of quasi-corporations0000D.43Reinvested earnings on direct foreign investmentD.44Property income attributed to insurance policyholders2020020D.45Rent188318839140922729209B.5g/B.5*gBalance of primary incomes, gross/National income, gross16611661613671971972B.5n/B.5*nBalance of primary incomes, net/National income, netResourcesS.11S.12S.13S.14S.15S.1Corresponding entries of theNonfinancial corporationsFinancial corporationsGeneral governmentHouse holdsNPISHsTotal economyRest of the world accountGoods and service accountTotalAccounts258554692845945911.1.2.1.Entrepreneurial income4424424421214516605247247432432432861414502362025633106000139151543254503754232545037542000000004701111500055413044442576541532690190111.1.2.2.Allocation of other primary income1205511490367967976676627685735732575193193019317417401741919019235235023514114101411211210121171701717170170000110122029494094−44−440−44−8−80−800000000−8−80−8−36−360−36281457180181981449770676145206612781809918134405736030320200202021021211For the distribution of property income between the two sub-accounts 11.1.2.1. and 11.1.2.2. refer to chapter VII, paragraphs 7.17 to 7.19.