Concepts: I

The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. The same concept may mean a different thing in different sets of statistics. For example, the concept “unemployed” has three different definitions.

In connection with each definition you can find information about which sets of statistics use the concept. If you are looking for statistical figures, go from the definition to the statistics page.

ICT product = product of information and communications technology

The OECD recommended definition of 2003 is based on the international customs nomenclature (HS) (http://www.oecd.org/dataoecd/5/61/22343094.pdf). The recommendation is based on the same criteria as for the ICT sector. The nomenclature is based on a so-called broad structure, like the ICT sector classification. The nomenclature is divided into the following main categories:
- telecommunications equipment
- computer and related equipment
- electronic components
- audio and video equipment
- other ICT goods

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The Intergovernmental Panel on Climate Change (IPCC) prepares scientific assessment reports on the progress of climate change, its mitigation and adaptation to it for national and international decision-making. In addition, the IPCC develops methodological guidelines for assessing national greenhouse gas emissions and removals. The purpose of the work of the IPCC is to produce necessary and relevant information for decision-making but not to guide decision-making.

In Finland, the IPCC work is carried out by an IPCC working group appointed by the Ministry of the Environment, which brings together researchers in the field and representatives of various ministries.

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This concept is based on the list drawn up jointly by Statistics Finland, the Ministry of Education and the National Board of Education of qualifications at any level or in any field of education which are regarded as essentially related to IT, telecommunications and communications.

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An IT professional refers to a person with the capability to specify, design, develop, install, use, support, maintain, administer, assess or research information technology or information systems. Information technology is his/her main economic activity.

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IT user skills refer to the ability to use efficiently the provided software, such as office programs or other programs required in the work concerned.

Work requiring IT user skill refers to work in the performing of which information technology is an important tool and is used intensively daily.

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Immediate cause of death refers to the disease, failure of injury whose symptoms cause the person to die. However, the actual mechanism of death, e.g. cardiac arrest, are not regarded as immediate causes of death. The immediate cause of death is recorded in the death certificate and saved in the statistical data files, but it is not used in the compilation of annual statistics.

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The institutional unit located abroad that is first in the enterprise's control and influence chain.

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Persons who have moved to Finland and who intend to reside in Finland for more than twelve months or have resided in Finland over three months without interruption must notify the authorities of their move (Population Data Act 507/1993). Foreign nationals who intend to live permanently in Finland must have fulfilled during a year the preconditions of residence (EU national) and have a valid residence permit for longer time than one year (see Act 399/2007). In such cases their place of domicile is determined according to the same principles as for Finnish nationals (Municipality of Residence Act 201/1994).

Immigrants in usually resident population are not counted diplomats and those involved in development co-operation, etc. (Act on the Municipality of Domicile 201/1994). In accordance with an agreement between the Nordic countries, a period of temporary residence of less than six months is not construed as a move (On the Entry into Force of the Agreement Relating to the Population Registers in the Nordic countries 851/1990, Agreement Series 49 and Statute on the Municipality of Domicile 351/1994).

When a person migrates from one Nordic country to another, the local population register of the country of exit must provide the migrant with a Nordic Certification of Notice of Departure to be delivered to the local population register of the country of arrival (Decree on the Municipality of Domicile 351/1994, 851/1990, Agreement Series 49). The local population register authority of the country of arrival returns the certification to the register centre of the country of departure. The day on which the migrant is entered into the local population register of the country of arrival is recorded as the date of move.

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Persons who have moved to Finland and intend to reside or have resided one whole year without interruption in Finland shall inform the register office of their place of residence (Population Data Act 507/1993). For those who intend to live permanently in Finland and have a valid residence permit for at least one year, the place of domicile is generally determined according to the same principles as with Finnish nationals (Act on the Municipality of Domicile 201/1994). The register office then delivers these data to the Population Information System.

Those emigrating to a place of domicile abroad shall supply a notice of change of address just as do those that migrate within the country (Decree on the Municipality of Domicile 351/1994). Those who intend to leave the country for more than one year are primarily considered emigrants, barring diplomats and those working in development co-operation, etc. (Act on the Municipality of Domicile 201/1994). In accordance with an agreement made between the Nordic countries, generally a period of residence of less than six months is not construed as a move (on the entry into force of the agreement relating to the population registers in the Nordic countries 851/1990, Agreement Series 49 and Decree on the Municipality of Domicile 351/1994).

When migrating from one Nordic country to another, the local population register of the country of exit shall provide the migrant with a Nordic certification of notice of departure to be delivered to the local population register of the country of entry (Decree on the Municipality of Domicile 351/1994, 851/1990, Agreement Series 49). The local population register authority of the country of entry returns the certification to the register centre of the country of exit. The day on which the migrant is entered into the local population register of the country of entry is recorded as the date of move.

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Record here the impairment losses from held-to-maturity financial assets (debt securities) and from shares and equity of subsidiaries and holding companies valued at acquisition price.

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Impairment losses on receivables from credit institutions and on loans and advances to the public and general government, as well as impairment losses from off-balance sheet commitments.

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The import price index measures development in the c.i.f. prices of imported goods. Foreign-currency import prices are converted to euro using the mean rate for the statistical reference month. The index covers commodities classified under industry categories A to E.

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An enterprise whose imports threshold value is EUR 12,000 and has trading transactions in at least two months per year or the value of trading exceeds EUR 120,000 (in which case one trading transaction is sufficient in the year concerned). The data are obtained from the National Board of Customs.

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Imports (IMP) consist of foreign imports of manufactured products and raw materials.

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Imports of goods and services consist of transactions in goods and services (purchases, barter, gifts or grants) from non-residents to residents.

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Imputed rent describes the benefit gained by the household compared with a corresponding household living in a rental dwelling with market rent. Imputed rent is formed also when people live in a dwelling owned by another household without payment, and when a rent lower than the market rent is paid for dwellings owned by municipalities and non-profit corporations. In the income distribution statistics, imputed rent is a separate income item outside the income concept, on which statistics are compiled as a memorandum item from the statistical reference year 2011 onwards. As an exception, a company accommodation based on employment relationship is considered wages and salaries according to the taxation data.

Imputed rent (or more precisely, imputed net rent) from housing is derived when the housing costs paid by the household for its dwelling (e.g. owner-occupiers' maintenance charges, insurance, maintenance costs) and interests on housing loans are deducted from the so-called imputed gross rent. The imputed net rent obtained as the result may be negative for households with housing loans because of interests on housing loans.
Imputed net rent is calculated as follows:

+ Gross rent (= market rent for a corresponding dwelling)
– housing costs (dwelling income possibly becoming negative at this stage is set to zero)
– possible interests on housing loans.

In the international recommendations on income distribution statistics, imputed rent is a separate income item as part of disposable income (Canberra Group: Handbook on Household Income Statistics, Second Edition 2011, United Nations). In practice, it is not, however, included in the income concept of international sources (Eurostat, OECD). In national accounts, imputed rent corresponds to households' operating surplus from which interests on housing loans are deducted as part of property income. It is counted as part of disposable income in national accounts. Imputed rent is not formed at all in the total statistics on income distribution.

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There are several definitions for this concept

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According to Section 28 of the Occupation Safety and Health Act that entered into force in January 2003, if harassment or other inappropriate treatment of an employee occurs at work and causes hazards or risks to the employee's health, the employer, after becoming aware of the matter, shall by available means take measures for remedying this situation.

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Inbound tourism is defined as comprising the activities of non-residents travelling to a given country that is outside their usual environment, and staying there no longer than 12 consecutive months for leisure, business or other (corresponding) purpose.

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The data collection of the incentive stock option inquiry divides into two parts: basic inquiry and inquiry of monthly data. The basic inquiry studies which enterprises have an incentive stock option programme and the allowed durations of the rights to stock options. The inquiry is only conducted once per each individual programme. The monthly inquiry examines the effect of monthly entered incentive stock options on the employer's contributions paid by enterprises and on the wages and salaries reported to the tax authorities in monthly control data. The inquiry covers all enterprises with a valid incentive stock option programme.

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Conventional incentive stock options refer to a normal stock option arrangement in which an employee has a right based on his/her employment relationship to subscribe in future for the company's or group's parent company's shares under predetermined conditions.

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Income and expenses pertaining to exceptional and non-recurring events which are not part of the ordinary business of the credit institution.

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The income distribution is described by means of tenths or deciles. Sometimes fifths or quintiles are also used, formed in the corresponding way as deciles.

An example of how income deciles are formed:

Nowadays the decile groups or income deciles used in the income distribution statistics are formed by dividing first the household's income by the household's consumption units (so-called equivalent income). Each household member will have the same equivalent income. The persons are then arranged in the order of their income and divided into ten groups of equal size. Each income decile then has 10 per cent of the population. The first income decile contains the lowest income tenth and the last one the highest income tenth. The income shares of income deciles show how large share of the total sum of the income in question each decile gets.

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Dividends, income from mutual fund units and similar income paid from a company's distributable funds.

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Part of the profit and loss account specifying how the income from the real estate is formed.

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Income obtained when a vessel is chartered to a carrier for a specified time period. In foreign sea transport, the income a Finnish enterprise receives for time chartering, or hiring, its vessel abroad for a specified time period.

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Income which an enterprise receives for transporting goods and passengers in foreign sea transport, as sales proceeds from on-board restaurants and shops, other income (incl. those of the purser's office) and income from time charter abroad. The income (excl. income from time charter) may come from a domestic or a foreign party. The income comprises the income of both Finnish vessels and of vessels time chartered from abroad.

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In the statistics on taxable income the statistical unit is private person. Included are all recipients of taxable income. Income recipients living abroad with a limited tax liability are included in the statistics when they have other income than taxed by the withholding tax legislation.

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Housing costs include operating expenditure, interests on housing loans and real estate tax paid by the household for its actual dwelling. Depending on its tenure status, the dwelling's operating expenditure comprises maintenance charges, rents, water and waste charges, separate energy expenses, costs of maintenance repairs, and other operating and maintenance expenditure of the dwelling.

The income share of housing costs (in gross) indicates the share of housing costs in the household's disposable income (excl. real estate tax). In the income share of housing costs in net, housing costs and disposable money income do not include housing allowances received by the household as current transfers (general housing allowance, housing allowance for pensioners, students' housing supplement) and tax deduction benefit for interests on housing loans.

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The information is based on data in the tax files of the National Board of Inland Revenue concerning income subject to state taxation.

Average income refers to income calculated per income earner. Median income generally provides a better picture of the income level within a certain group. Median income indicates the amount of income that divides income earners into two groups of equal size. One half of the income earners have lower, and one half higher, incomes than the median.

Net income means income obtained by subtracting taxes from income subject to state taxation (income tax, wealth tax, punitive tax increase, municipal tax, church tax, social security contributions and forestry levies).

Income subject to state taxation is divided into the following categories according to source:

1. Wage income:
wages and salaries subject to preliminary collection of taxes, wages and salaries from work at sea, reimbursements of expenses by employer, holiday pay in building and construction, wages and salaries to reservists, income from abroad taxed in Finland, value of purchased services in forestry, value of purchased services in partnerships, redemptions, service charges and other income subject to advance payment of taxes

2. Entrepreneurial income:
earned income and capital income in agriculture and forestry, earned income and capital income in trade and business, income from partnerships

3. Other income subject to state taxation:
other earned income, pension income, unemployment benefits and other social security benefits.

A person's earned income consists of his or her entrepreneurial income and wage and salary earnings. Income subject to state taxation does not include scholarships and grants received from public corporations for studies or research, earned income from abroad if the person has worked abroad for at least six months, part of the social security benefits received from the public sector and tax-exempt interest income.

Statistics Finland's annual publication "Statistics on income and property" contains descriptions of the different types of income.

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Increase of population is the sum of excess of births over deaths and net immigration.

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The indebtedness of a household-dwelling unit is the share of debts of the annual disposable income as percentages.

Indebtedness = (total debts of the household-dwelling unit/total income of the household-dwelling unit)*100

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Independent building refers to building projects undertaken by households themselves, which include new and renovation building of single-family houses, free-time residences, agricultural buildings and other domestic utility buildings without paid labour. Cf. Building trade.

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An index is a ratio describing the relative change in a variable (e.g. price, volume or value) compared to a certain base period (e.g. one year). The index point figure for each point in time tells what percentage the given examined variable is of its respective value or volume at the base point in time. The mean of the index point figures for the base period is 100.

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Index formula is a mathematical function by means of which an individual key figure describing change is calculated from observation values (e.g. Fischer, Laspeyres and Paasche index formulas).

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A value index for the commodities and services that are meant to be produced by establishments located in Finland and are either delivered to Finland or exported.

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The index of producer prices of agricultural products measures developments in the producer prices of vegetable and animal products. The index shows by how much the producer prices of agricultural products have changed when compared with the index base period.

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The index of purchase prices of the means of agricultural production measures the price developments in the cost factors of agriculture. The index shows by how much the purchase prices of the means of agricultural production have changed when compared with the index base period.

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The index of total wages and salaries of construction companies describes development in the total wages and salaries of enterprises paying employer's contributions. Indices of total wages and salaries of building construction and civil engineering are calculated as sub-indices of the index. The examined variable is wages and salaries subject to withholding of tax on the basis of which employer's social security contributions are paid.

The breakdown into building construction and civil engineering is based on the handbook Standard Industrial Classification 1995 (Handbooks 4, Statistics Finland).

The base year of the index is 1995 (1995 = 100).

The index is calculated using data from the Tax Administration which are supplemented at Statistics Finland.

The index point figure is produced with the panel method. The panel includes all enterprises for which comparable data are available for the examined month and for the corresponding month of the previous year. A change percentage is calculated for the industry using the data on these enterprises. The index series is continued with the obtained figure. Enterprises whose development deviates significantly from the industry's general development are left out of the calculation.

The index series starts from January 1995. Apart from the original index series, a seasonally adjusted series and a trend series are also calculated. The brevity of the time series makes calculation of the trend series difficult. For this reason an examination of the trend series should be accompanied by studying the behaviour of the original series.

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The index of turnover of construction enterprises describes development in the turnover of enterprises liable to pay value added tax in the construction industry. Sub-indices of turnover are calculated for the index on building construction, civil engineering and specialised construction activities within the index. The industries are divided according to the Standard Industrial Classification TOL 2008 Handbook. The examined variable is domestic turnover.

The index is calculated using the Tax Administration's periodic tax return data, which are supplemented with Statistics Finland's sales inquiry. Value added tax is excluded from the data used in calculating the index. Apart from the original index, a seasonally adjusted series and a trend series are also calculated. The index is published monthly.

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The index of wage costs,
The wage and salary index, which is part of the labour cost index, measures the change in wage and salary costs calculated per hour worked. Wage and salary costs include all pay and bonuses according to Section 13 of the pre-liminary tax withholding act, thus also costs incurred by payments in kind and incentive stock options.

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An index estate is a real estate included in the index from whose weighted averages an overall index is calculated. The types of index real estates in the index of real estate maintenance costs are residential block of flats, commercial building, office building, health centre, school building and industrial building. A separate index of real estate maintenance costs is calculated for single-family houses.

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Indirect control means that enterprise X has control in enterprise A through another affiliate B which has control over enterprise A.

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Carbon monoxide (CO), nitrogen oxides (NOx) and other non-methane volatile organic compounds (NMVOC) have an indirect impact on the greenhouse effect through e.g. ozone (O3) formation. Emissions of these gases are limited under other international agreements and the obligations of the Kyoto Protocol on the limitation and reduction of emissions do not concern them. Nevertheless, their emissions must be reported to the Convention in national greenhouse gas inventory reports.

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Labour costs of employees participating in continuing vocational training courses during the time of the training.

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Individual consumption expenditure is the sum of households' final consumption and final consumption expenditure of non-profit institutions serving households.

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Industrial steam or heat produced by power plants of heating boilers which is utilised in industrial production processes (such as drying or heating). Includes the heat produced for heating own industrial building that is not transmitted through a district heating network.

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Production waste generated in manufacturing industries. Wastes from energy supply and mining and quarrying are also sometimes regarded as industrial waste.

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There are several definitions for this concept

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Infant mortality is calculated by dividing the number of deaths of infants under one year of age by the number of live births during the statistical year. Multiplying the result by 1,000 gives the figure in per mille.

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Informal learning is activity practised for the purpose of learning, which is less organised and structured than other education. Informal learning is not institutionalised, in other words, not the responsibility of any organisation. It has no student-teacher arrangement, timetables or entrance requirements.

Informal learning can take place almost anywhere irrespective of place; among family or friends, at workplace or in everyday life. Informal learning can be self-steered or take place under the guidance of family or some other social context.

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There are several definitions for this concept

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Initial vocational education refers to vocational education leading to a qualification. Qualifications obtained in initial vocational education are initial vocational qualifications for which the required prior education is completion of the syllabus of comprehensive school education. The aim of initial vocational education is that once a student has obtained a qualification, he/she will possess broad, basic skills in an occupation and specialist skills as per the completed training programme.

Until 2021, initial vocational qualifications can be obtained either by completing a curriculum (young students) or by passing a skills examination (adult students). Starting from 2018, the initial qualification may also be completed as education in educational institutions, based on a training agreement, apprenticeship training and/or a combination of these. The scope of studies for initial qualifications is 180 credits, or three years. The education can be shorter than this as the student’s previous skills are taken into consideration. A skills examination can be passed without attending preparatory education for it by demonstrating in skills tests the knowledge and skills required for the attainment of vocational skills.

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A vocational qualification demonstrating broad-based basic vocational skills for different tasks in the field, as well as more specialised skills and professional competence required in working life in at least one sub-area related to working life.

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A business innovation is a new or improved product or business process (or combination thereof) that differs significantly from the firm's previous products or business processes and that has been introduced on the market or brought into use by the firm.

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Innovation activity includes all developmental, financial and commercial activities, undertaken by a firm, which are intended to or result in an innovation.

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Innovation activities mean all operations and steps which lead, or are intended to lead, to the implementation of innovations.

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Innovation expenditure includes the following items of both current expenditure and investment.

Research and development is understood as systematic work to increase knowledge and use of existing knowledge to develop new applications. Prototype development is often a key element of R&D activity. Software development is classified as R&D whenever the purpose is to make an advance in software technology or when the software is an integral part of an R&D project. R&D is carried out both by an enterprise's own staff and through outsourced R&D projects.

Acquisition of machinery and equipment for innovation. Purchases that are either required to make new products or that are process innovations owing to their technological characteristics. This also includes directly relevant software programs.

Acquisition of technological knowledge for innovation. This includes patents, inventions, licences, trade marks, designs, consultancy services (excluding R&D), other know-how and software not classified elsewhere.

Tooling up the production process required for innovation, and industrial design. Plans and drawings intended to define procedures, technical specifications and operational features required for making new products and implementing new process innovations. Also changes required in production, quality control, standards and software. This also includes product or process modifications and post-R&D trial production required for production start-up.

Arrangements for introducing new services, production and distribution. Measures designed to define procedures, specifications and practical features required to produce innovations.

Training and skills acquisition for innovation. Training and other skills taught to staff directly involved in producing innovation. Both in-house and outsourced training services.

Launch of new products. This includes preliminary market research, market tests and launch advertising, but excludes the development of distribution networks.

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An innovation-active enterprise is an enterprise that during last three years has brought a product innovation to market or started using a new production method, or which has been working towards achieving this.

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An innovation-active enterprise is one that during the period under review, i.e. during the last three years, has brought a product innovation to market or implemented a process innovation or which has been working towards achieving these, or which has implemented organisational or marketing innovations.

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Inputs of supplies describe development in the prices of supplies and material used in the construction industry relative to the price level of a base year. The prices are monitored with an inquiry conducted among producers, wholesalers and retailers of building supplies.

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In Statistics Finland statistics on bankruptcies, instigated bankruptcy cases refer to bankruptcy petitions filed during the calendar year by enterprises, corporations, estates of deceased persons or private individuals. The first bankruptcy petition filed in the calendar year is recorded in the statistics as an instigated bankruptcy case.

Several creditors can file a bankruptcy petition against the same enterprise during the year. The number of petitions is always higher than the number of instigated bankruptcy cases in these statistics.

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The institutional unit is an elementary economic decision-making centre. A resident unit is regarded as constituting an institutional unit if it has decision-making autonomy in respect of its principal function and either keeps a complete set of accounts or it would be possible and meaningful, from both an economic and legal viewpoint, to compile a complete set of accounts if they were required. Decision-making autonomy means that institutional units are capable of owning goods and assets, of incurring liabilities and of engaging in economic activities and transactions with other units in their own right.

The following are deemed to be institutional units:

a) units which have a complete set of accounts and autonomy of decision:
(1) private and public corporations
(2) co-operatives or partnerships recognised as independent legal entities
(3) public producers which by virtue of special legislation are recognised as independent legal entities
(4) non-profit institutions recognised as independent legal entities
(5) agencies of general government.

b) units which have a complete set of accounts and which are deemed to have autonomy of decision: quasi-corporations

c) units which do not necessarily keep a complete set of accounts, but which by convention are deemed to have autonomy of decision:
(1) households
(2) notional resident units.

The institutional units are grouped together into five mutually exclusive institutional sectors which together make up the total economy. The sectors (each sector is also divided into sub-sectors) are composed of the following types of units:

a) non-financial corporations
b) financial corporations
c) general government
d) households
e) non-profit institutions serving households.

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Insurance and pension services comprise direct insurance, reinsurance, activities auxiliary to insurance services and pension and standardised guarantee services. Direct insurance can be classified into life insurance, freight insurance and other direct insurance. Pension and standardised guarantee services are divided into pension services and standardised guarantee services. These services are estimated or valuated rather based on service charges included in total insurance premiums than the total value of insurance premiums.

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Insurance costs include insurance premiums for the full value of the real estate, real estate, fire, water damage, burglary, theft, equipment, glass, movables, liability, etc.

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Insurance, pension and standardised guarantee schemes items include

a) non-life insurance technical reserve;
b) life insurance and annuity entitlements;
c) pension entitlements, claims of pension funds on pension managers, and entitlements to non-pension funds;
d) provisions for calls under standardised guarantees.

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Intangible rights and assets acquired against a consideration (e.g. concessions, patents, licenses and trademarks). Intangible assets generated through internal development activities can be included on a prudent basis.

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The intended use of a building is determined according to the purpose for which the largest part of the gross floor area of the building is used. The categories are as follows:
- residential buildings
- free-time residential buildings
- commercial buildings
- office buildings
- transport and communications buildings
- buildings for institutional care
- assembly buildings
- educational buildings
- industrial and mining and quarrying buildings
- energy supply buildings
- public utility buildings
- warehouses
- rescue services buildings
- agricultural buildings and livestock shelters
- other buildings.

The classification of the intended use of buildings is given in Statistics Finland's Handbook Classification of Buildings 2018. Not all the classes in the building classification are included in the Statitics Finland's building stock.

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In the statistics on special education in comprehensive schools and in the statistics on pre-primary and comprehensive school education, intensified support refers to support to pupils on which a learning plan for intensified support has been drawn up. Intensified support is provided to pupils who need for their learning or school attendance regular support or simultaneously several forms of support (e.g. remedial teaching, part-time special education, school assistant or interpretation services) The support arranged for the pupil is recorded in the learning plan that is drawn up based on pedagogical assessment in co-operation with the pupil and his or her guardian.

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There are several definitions for this concept

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There are several definitions for this concept

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Intermediate cause of death refers to the condition which leads from the underlying cause of death to the immediate cause of death. The intermediate cause of death is recorded in the death certificate and saved in the statistical data files, but it is not used in the compilation of annual statistics.

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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 capital. The goods and services may be either transformed or used up by the production process.

Products used for intermediate consumption should be recorded and valued at the time they enter the process of production. They are to be valued at the purchasers’ prices for similar goods or services at that time.


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In connection with environmental protection expenditure, intermediate consumption describes self-used environmental production (=environmental protection expenditure) generated during production from auxiliary activities, which are needed for primary or secondary production.
For example, self-used environmental production includes use of energy and materials, wages and salaries, service operations, etc.

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An enterprise that is a subsidiary company of an enterprise group and at the same time has one or more subsidiary companies.

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Persons having moved from one municipality to another reported to the Population Information System. One person may have several moves during the year in the statistics. Students' moves to the location of study can be regarded, if so desired by the student, as permanent moves from 1 June 1994, when the Act on the Municipality of Domicile (201/1994) came into force.

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Intermunicipal net migration is the difference between intermunicipal in-migration and intermunicipal out-migration.

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Persons having moved from one municipality to another reported to the Population Information System. One person may have several moves during the year in the statistics. Students' moves to the location of study can be regarded, if so desired by the student, as permanent moves from 1 June 1994, when the Act on the Municipality of Domicile (201/1994) came into force.

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Those changing place of domicile are expected within one week of the move to report on the change of address, specifying all family members involved in the move. The notice is delivered to the register office of the new place of residence. The move is indicated as either a permanent or a temporary one, and once the register office receives the notice, the register office determines whether the nature of the move involves a permanent or temporary change of domicile. Since 1 June 1994, when the Act on the Municipality of Domicile (201/1994) came into effect, students moving due to their studies have had the right to register themselves as permanent residents in the municipality in which they study. Data on the change of dwelling and place of domicile are transferred in machine-language format to the Population Information System. The register office of the new place of residence sends the data on the new place of domicile to the register office of the former place of residence. (Population Data Act 507/1993 and amendment 202/1994; Act on the Municipality of Domicile 201/1994; Decree on the Municipality of Domicile 351/1994)

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The internal rate of return refers to the cost of capital, i.e. internal interest. It is part of the user cost of capital goods. It can be calculated as a residual when capital compensations, capital gains/losses caused by price changes and the consumption rate of capital are known.

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Internal tourism comprises "domestic tourism" of residents of a given country and "inbound tourism" of non-residents to that country.

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A domestic passenger departs from and arrives at an airport in Finland.

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The international investment position (IIP) statistics illustrate the foreign asset and liability stocks accumulated as a result of financial account capital flows. The statistics are recorded at the end of the period.
The instructions and recommendations of the International Monetary Fund Balance of Payments Manual (sixth edition of 2009) are applied in the compilation of the IIP statistics. Guidance is also provided by the European Central Bank (ECB) in the EU and by the OECD (foreign direct investment).The IMF investment-type IIP classification separates direct investment, portfolio investment, other investment, financial derivatives and central bank reserve assets. The sub-items of other investments include loans and deposits, trade credits, other equity, SDR allocations, insurance, pension and standardised guarantee schemes, and other accounts receivable/payable. The sectoral breakdown conforms to the official classification applied, for example, in the system of national accounts.

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Transport from Finland to abroad and from abroad to Finland, between third countries, and cabotage.

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International tourism comprises "inbound tourism" (non-residents' visits to a given country) and "outbound tourism" of residents of a given country (residents' visits abroad).

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International tourism expenditure is defined (by the World Tourism Organization, WTO) as expenditure of outbound visitors in other countries including their payments to foreign carriers for international passenger transport. It also includes any other payments or payments afterwards made for goods and services received in the country of destination. The definition is more extensive than that of the travel expenditure in the Balance of Payments in which international passenger transport is not included.

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International tourism receipts are defined (by WTO) as expenditure of international inbound visitors including their payments to national carriers for international transport. They also include any other payments or payments afterwards made for goods and services received in the destination country. The definition is more extensive than that of the travel expenditure in the Balance of Payments in which international passenger transport is not included.

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Internet sales are communication between a person and a data system. Online shopping as defined here means an order placed by completing and sending a ready-made electronic form on the Internet and shopping in actual Internet shops. Orders placed by a standard email message are not defined as online shopping. Purchases made on an extranet subject to the same conditions are also counted as Internet sales.

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Statistics Finland receives information on the changes in place of residence that involve a permanent change of domicile. These changes in domicile are classified at Statistics Finland into intramunicipal moves and intermunicipal moves. Intramunicipal moves consist of moves from one dwelling to another within the same municipality, with moves from one building or house to another forming a separate sub-category. Intramunicipal statistics dating to 1986 and earlier cover only moves from one building or house to another within the same municipality.

Until 1993, the concept of intramunicipal migration consisted of moves from one private dwelling unit to another within the same municipality. Since 1994, intramunicipal moves from institutional dwellings to private dwellings and vice versa have been included in the data. Moves from a situation where there is no permanent dwelling to private dwellings and vice versa have been classified as intramunicipal migration since 1994. This change in the concept has resulted in an increase of about 6 per cent in the intramunicipal migration data.

When the data for 1993 were produced, the statistical period was also changed from the period of 2 January to 1 January into 1 January to 31 December because of the corresponding change in the Population Information System. In the transition year the statistical period fell one day short of one year (the effect being 11,000 cases of intramunicipal migration and 4,500 cases of intermunicipal migration).

The coming into force of the Act on the Municipality of Domicile has somewhat increased the volume of intramunicipal and intermunicipal migration in 1994 and after that.

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A network service based on Internet technology, limited to and reserved for the use of an enterprise's staff.

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Collection of data on foreign trade is divided into two parts in the European Union. Statistical data on trade between member states of the European Union (internal trade) are collected with a special procedure known as the INTRASTAT system. Statistical data concerning trade with countries outside the European Union, or so-called third countries (external trade) are obtained from the customs clearance system. Besides data on external trade the Finnish National Board of Customs also collects data on internal trade. The INTRASTAT code is updated in the Business Register from the Board of Customs data. The code conveys whether or not an enterprise is obliged to provide data on internal trade within the European Union. The threshold value for reporting statistical data is EUR 200,000 for imports and EUR 300,000 for exports (in 2010).

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The provisions on invalid ballots are in section 85 of the Election Act. Grounds for invalidity are
1) the ballot envelope contains something else or more than one ballot paper
2) the ballot envelope has an unauthorised mark
3) something other than a ballot paper printed by the Ministry of Justice has been used as the ballot paper
4) the ballot paper has not been stamped
5) the candidate's number has been written unclearly
6) the elector's name or distinctive identification or some other inappropriate marking has been made on the ballot paper.

In addition to the above, statistics are compiled also on the number of empty ballots.

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Current assets refer to commodities intended for assignment or consumption as such or after further processing. Current assets are divided into materials and supplies, work in progress, finished goods, other current assets and advance payments.

Materials and supplies refer to the commodities which have been acquired for the purpose of manufacturing current assets by a party obliged to keep books and engaged in manufacturing or service provision. These commodities include the raw materials and materials and auxiliary substances used in the production of goods or services.

Work in progress refers to commodities intended for sale or for use in service production, whose manufacturing process is not finished at the time of the closing of the accounts (semi-finished goods).

Finished goods refer to self manufactured commodities that can be assigned, sold or used in service production. Goods refer to commodities from external suppliers that are intended for sale or for use in service production as they are.

Other current assets refer to commodities bought or manufactured for the purpose of selling them as such or after further processing which are not included in the above mentioned current assets items. Other current assets may include, among others, lots or other property intended for sale which have been transferred from fixed assets to current assets.

Advance payments refer to purchase prices or parts thereof paid to the supplier of current assets commodities before receiving the commodities.

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In the inventory inquiry approximate 300 enterprises are asked quarterly for the value of their inventories at the end of the quarter concerned. The values are requested by type of inventory: materials and supplies, fuels and lubricants, unfinished work, finished products and merchandise.

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Investment firms are business enterprises that have been granted a concession to act as investment firms by the Financial Supervision Authority FIN-FSA. Investment firms are allowed to engage in the intermediation and implementation of trading assignments in financial instruments, trading in financial instruments on own account, asset management, investment advisory services, emission arrangement and underwriting, and arrangement of multilateral trading. In addition, investment firms are allowed to offer services related to the foregoing, such as custodial services of financial instruments, and production and distribution of investment analyses.

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A fund management company raises capital from private and corporate customers and invests it in the securities which make up the investment fund.

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Investment income is derived from a resident's ownership of an external financial asset (credit) and symmetrically, income derived from a non-resident's ownership of a domestic financial asset (debit). Investment income includes income on equity (dividends, withdrawals from income of quasi-corporations, reinvested earnings) and on debt (interest), and investment income attributable to policyholders in insurance, pension schemes, and standardised guarantee schemes.
In balance of payments, investment income is also classified according to the function of the underlying investment, as direct investment, portfolio investment, other investment or reserve assets, and further detailed according to the type of investment.
Where they are separately identifiable, gains and losses on (capital) holdings are not classified as income on investments, but as changes in the value of investments due to market price developments. Net flows associated with interest rate derivatives are recorded solely under financial derivatives in the financial account.

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Investments in fixed assets comprise the acquisition and capital improvement of tangible fixed assets, of which the sales and transfers of fixed assets are deducted.

Tangible fixed assets include land and water areas, land and water constructions, buildings and constructions, machinery and equipment as well as other tangible fixed assets. Buildings and structures as well as land and water constructions are recorded as an investment during the statistical period when they are paid for. Other fixed assets are recorded as investments during the accounting period when they are transferred to the buyer's or recipient's use.

The concept of gross total increase of tangible fixed assets was in use until 1994. This concept and the current one are defined the same way.

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Securities sale contracts which include a put option whereby the buyer may sell the securities back to the credit institution if he so wishes. Includes forward deposits, the unpaid amount of partly-paid securities, underwriting obligations, binding standby facilities and unused credit limits.

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Deaths from ischaemic heart diseases include deaths from coronary thrombosis and other ischaemic heart diseases (category 27 in the national classification of diseases with 54 categories; categories I20-I25 in the International Statistical Classification of Diseases and Related Health Problems, ICD-10).

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