Entrepreneurial income

In national accounts, entrepreneurial income corresponds to the operating surplus or mixed income:
- property income receivable in connection with financial and other assets belonging to the enterprise (on the resources side);
- interest on debts payable by the enterprise and rents payable on land and other non-produced tangible assets rented by the enterprise (on the uses side).

Property income payable in the form of dividends or reinvested earnings on direct foreign investment is not deducted from entrepreneurial income.

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • EU