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Definition: Entrepreneurial income

ESA 1995

Entrepreneurial income corresponds to the operating 
surplus or mixed income (on the resources side):

plus property income receivable in connection with financial and other assets belonging to the enterprise (on the resources side);

minus 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.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996