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www.stat.fi/meta/kas/kausitasoitus_en.html

Seasonal adjustment means the estimation of seasonal variation and the elimination of its impact from a time series. The obtained result is a seasonally adjusted time series. The trend of a time seri…

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Capital taxes (D.91) consist of taxes levied at irregular and very infrequent intervals on the values of the assets or net worth owned by institutional units or on the values of assets transferred be…

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Capital transfers are different from current transfers in that they involve the acquisition or disposal of an asset, or assets, by at least one of the parties to the transaction. Regardless of wheth…

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Compensation of employees (D.1) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the accounting period.
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Consumption of fixed capital (P.51C) represents the amount of fixed assets used up, during the period under consideration. Consumption is the result of normal wear and tear and foreseeable obsolescen…

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Employers' actual social contributions (D611). Employers pay employers' ac-tual social contributions to social security funds and pension funds that maintain the social security system in o…

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Gross fixed capital formation consists of resident producers' acquisitions, less disposals, of fixed assets. Fixed assets are tangible or intangible assets produced as outputs from processes of …

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Intermediate consumption consists of the value of the goods and services consumed as inputs by a process of production, excluding fixed assets whose consumption is recorded as consumption of fixed ca…

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Net lending/borrowing is a balancing item in the capital account and the fi-nancial account.

Net lending/borrowing corresponds to the amount available to a unit or sec-tor for financing, direc…

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Output at basic prices consists of the products which have been produced in the accounting period. Three categories of output are distinguished: market output, output for own final use, and other non…

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Property expenditure and income (D.4) are generated when the owners of financial assets or natural resources give such assets to other institutional units for use. Income generated from the use of fi…

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Saving is the balancing item in the use of income accounts. It is the positive or negative amount resulting from current transactions which establishes the link with accumulation. If saving is positi…

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Social benefits other than social transfers in kind (D.62) include:

a) Social security benefits in cash are payable to households by social security funds and are provided under social securit…

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Social security contributions (OECD Classification of Taxes heading 2000) covers all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. These include a) e…

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Social transfers in kind consist of individual goods and services provided as transfers in kind to individual households by government units and non-profit institutions serving households (NPISHs), w…

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Subsidies (D.3) are current unrequited payments which general government or the institutions of the European Union make to resident producers, with the objective of influencing their levels of produc…

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Taxes on production and imports (D.2) consist of compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the Institutions of the European Union, in respect o…

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Trend describes the long-term development in a time series. A trend series has been adjusted for seasonal and random variations, so that the effects of e.g. weather conditions or short-term labour di…

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Value-added tax (D.211) is a tax on goods or services collected in stages by enterprises and which is ultimately charged in full to the final purchasers. Value-added tax (VAT) comprises the value add…