Definition: Allocation of other primary income account
ESA 1995
The purpose of the allocation of other primary income account is to return from the concept of entrepreneurial income to the concept of primary income. It therefore contains the elements of primary income not included in the entrepreneurial income account:
a) in the case of corporations, distributed dividends and reinvested earnings on direct foreign investment (on the uses side);
b) in the case of households: (1) property income payable, excluding rents and interest payable in connection with the entrepreneurial activity (on the uses side); (2) compensation of employees (on the resources side); (3) property income receivable, excluding that receivable in connection with the activity of the enterprise (on the resources side);
c) in the case of general government: (1) property income payable, excluding that payable in connection with the market activities (on the uses side); (2) taxes on production and imports less subsidies (on the resources side); (3) property income receivable, excluding that receivable in connection with the market activities (on the resources side).
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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