European System of Accounts (ESA)
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 production, their prices or the remuneration of the factors of production.
Non-market producers can receive other subsidies on production only if those payments depend on general regulations applicable to market and non-market producers as well. By convention, subsidies on products are not recorded on other non-market output (ESA 2010, ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013