第75回 日本統計年鑑
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784 Glossary for TermsCurrent account The current account is the sum of "Goods", "Services", "Primary income" and "Secondary income", and shows all transactions with movements of credits/debts between residents and nonresidents. Goods and services This category is the sum of "Goods" and "Services" and shows transactions in items that are the outcome of production activities. (1) Goods This category shows exports and imports of goods, that is, transactions of goods between residents and non-residents. (2) Services This category shows transactions in "Transport", "Travel" "Finance" and Royalties for intellectual property right, etc. Primary income This category includes such income accounts as interests and dividends associated with external credits or debts. Secondary income This category shows income accounts associated with the provision of assets without reception of value between residents and non-residents, including receipts and payments of grant aids, sectors, contributions and donations of public/private sectors. Capital account The capital account, in addition to the provision of fixed assets without reception of value and debt forgiveness, include gross acquisitions/disposals of non-produced nonfinancial assets. Financial account The financial account is the sum of "Direct investment", “Portfolio investment", "Financial derivatives", "Other investment" and "Reserve assets", and shows transactions of financial assets with movements of credits/debts between residents and non-residents. Reserve position in the IMF This item covers the reserve tranche that may be drawn by IMF member countries and loans to the IMF under loan agreements that the IMF repays on demand. The reserve tranche is the part of the quota assigned to member countries that comprises currencies other than the domestic currency. Member countries may draw foreign currencies up to the amount of the reserve tranche. Because the reserve tranche may be drawn by member countries at their discretion and does not involve fees or obligations to repay the funds, the reserve tranche is included in reserve assets as "reserve assets that are readily available to the monetary authorities." Special drawing rights SDRs are international reserve assets created by the IMF to supplement gold and foreign currencies. SDRs are systematically allocated to the members of the SDR Department of the IMF in proportion to their IMF quota. Member countries may not only obtain foreign currencies from other countries in return for SDRs when their balance of payments deteriorates but also use SDRs directly for transactions and settlements. Official development assistance (ODA) "ODA" refers to concessional flows of funds given by governments or government-affiliated agencies to developing countries or international organizations, mainly for the purpose of promoting the economic and social development and improving the welfare of developing countries. Other official flows (OOF) "OOF" refers to flows of public funds that do not meet official development assistance (ODA) criteria. It mainly consists of official export credits, direct investment finance, acquisitions by governments and central monetary institutions of securities issued by multilateral development banks, etc. Private flows (PF) "PF" refers to flows of funds via private transactions, and mainly consists of private export credits, direct investments and bank lending. 7 Business Activities Establishments "Establishments" refers to a unit of the place where economic activities are performed and fulfill the following conditions in principle. (1) An establishment is the unit of a place which occupies a certain space (1 plot) and in which economic activities are performed under a single management agency. (2) An establishment has persons engaged as well as equipment, and manufactures and sells goods and provides services on a continual basis. Enterprises, etc. "Enterprises, etc." refers to corporations engaging in businesses and activities (excluding foreign companies) and establishments of individual proprietorships. When the same management agency runs multiple establishments of individual proprietorships, all those establishments are regarded as a single, combined enterprise. Specifically, enterprises, etc. include companies, corporations other than companies, and whole entities consisting of a head office and branch offices of individual proprietorships. Single unit establishments are considered as enterprises in their own right. Incorporated enterprises "Incorporated enterprises" refers to the whole of a management organisation that is a stock company, limited company, mutual insurance company, unlimited partnership company, limited partnership company, limited liability company, consisting of a head office and branch office. A single unit establishment is regarded as an incorporated enterprise. Persons engaged Persons engaged are defined as those who belonged to an establishment as of the survey date, including those loaned or dispatched to the separately operated establishments such as other companies. On the other hand, excluded are those who work at the establishment but receive no pay (including pay in kind) from the establishment, such as workers loaned or dispatched from establishments under separate management. Family workers of establishments of private management are regarded as employees even if wages or salaries are not paid. Amounts of sales (income) In principle "sales (income)" refers to the total sales value of goods, total receipts for provision of services, operating profit, total value of completed construction etc., realized through the provision of services in the year preceding the survey. Receipts for sales of assets, such as securities, land, buildings, machinery or apparatus, are not included. For enterprises of finance or insurance, corporations other than companies, and organisations other than corporations, ordinary income is used. Amounts of sales (income) Net sales, operating revenue, completed construction contracts, etc. realised through the sale of goods, etc. or the provision of services. Income from the sale of property such as securities, land and buildings, machinery and equipment, or other tangible fixed assets is not included. Income for corporations other than companies is regarded as ordinary income. Bills receivable and accounts receivable Figures exclude allowances for doubtful accounts. Bills discounted and bills endorsed are not included. Compensation to directors (to employees) This is the total amount to be paid to each employee during the current period, which is included in the cost of sales and in selling, general, and administrative expenses. Welfare expenses The total amount of personnel expenses other than salaries, such as statutory welfare expenses, welfare expenses, contributions to welfare facilities, and retirement allowance provisions.

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