of June 18, 2021 No. 33
About approval of the Method of forming of income accounts
Based on subitem 8.10 of Item 8 of the Regulations on National Statistical Committee of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 26, 2008 No. 445, National Statistical Committee of the Republic of Belarus DECIDES:
1. Approve the Method of forming of income accounts it (is applied) and to enact it since forming of income accounts for 2020.
2. Recognize invalid:
the resolution of National Statistical Committee of the Republic of Belarus of December 24, 2015 No. 210 "About approval of the Method of forming of income accounts";
the resolution of National Statistical Committee of the Republic of Belarus of December 28, 2016 No. 204 "About modification and amendments in the Method of forming of income accounts";
the resolution of National Statistical Committee of the Republic of Belarus of November 29, 2017 No. 141 "About modification of the Method of forming of income accounts".
I. V. Medvedev
Approved by the Resolution of National Statistical Committee of the Republic of Belarus of June 18, 2021 No. 33
1. This Technique establishes procedure for forming by National Statistical Committee of income accounts.
2. In this Technique the following main terms and their determinations are used:
gross value added - the difference between release of goods and (or) services and intermediate consumption estimated by types of economic activity;
gross profit - part of gross value added which remains at producers after deduction of the expenses connected with compensation of workers and tax payment;
gross saving - part of gross disposable income (further if other is not determined, - VRD) which is not spent for final consumption of goods and services;
gross internal product (further - GDP) - the cost of the goods and services made in the country by all types of economic activity and intended for final consumption, accumulating and net export;
GDP in basis prices - the amount of gross values added by types of economic activity;
GDP in market prices - GDP in basis prices increased by the size of net taxes on products;
gross national income (further if other is not determined, - VND) - the amount of primary income gained by residents taking into account balance of primary income gained from the rest of the world;
VRD - the income which residents for final consumption and gross saving have. VRD is equal to the amount of VND and the received current transfers less the income transferred in quality of the current transfers;
volunteer activities - the unpaid, optional (voluntary) activities connected with production, performance of works or rendering services for the benefit of other persons or the organizations except the activities performed for the benefit of members of the household, relatives or friends;
release of goods and (or) services - the total cost of the goods and (or) services which are result of economic activity of residents in the accounting period;
household - group of persons which jointly live in premises provide themselves to all necessary for life, conduct general economy, fully or partially uniting and spending the means, or one person living independently and providing themselves to all necessary for life;
property incomes - primary income gained by institutional units from provision in use of financial assets and (or) not made tangible assets (natural resources) to other institutional units for use in production;
other production duties - the taxes connected with use of production factors (the earth, assets, labor power), and also the state fee for issue of special permission (license) for implementation of separate types of economic activity or other obligatory payments which payment is necessary for implementation of economic activity of resident;
other subsidies for production - subsidies, except subsidies for the products provided to institutional units as a result of their participation in production;
institutional units - legal and (or) physical persons (group of physical persons) which own assets assume liabilities, the separate divisions of legal entities having separate balance, and representative offices of the foreign organizations participate in economic activity and transactions with other legal and (or) physical persons from own name, and also;
final consumption - the cost of the goods and services used by household or society in general for satisfaction of the individual and collective needs and requirements;
taxes on products - the taxes levied in proportion to quantity or cost of the made and sold goods and the rendered services or imported goods and services by residents;
non-market release of goods and (or) services - the cost of manufactured goods and the rendered services most of which part is not intended for realization at market prices;
transaction - economic action with goods, services and assets between institutional units by mutual consent;
compensation of workers - the salary and fees (assignments) of employers on social insurance;
basis price - the price received by the producer for commodity unit or services excepting any taxes on products and including subsidies for products;
primary income - income gained by institutional units as a result of their participation in production process and property incomes;
the made non-financial assets - the assets created as a result of production process: fixed capital, inventories of material current assets, values;
intermediate consumption - the cost of goods and services which are consumed in the accounting period in production process;
disposable income - maximum amount which institutional unit can spend for final consumption during the accounting period;
expenses on final consumption - expenses on final consumption of households, the state organizations on individual goods and services, on collective services, and also the non-profit organizations serving households;
expenses on final consumption of the state organizations on individual goods and services - expenses of the state organizations on the consumer goods and services intended for individual consumption and financed from budget funds;
expenses on final consumption of the state organizations on collective services - expenses on the services rendered by budget funds by the organizations which satisfy requirements not of separate households, but societies in general or separate national groups (defense expenditure, management, road economy and others);
expenses on final consumption of households - expenses of households on purchase of consumer goods and services which are used for satisfaction of own requirements;
expenses on final consumption of the non-profit organizations serving households - expenses of public organizations on consumer goods and the services provided to households it is free, including the services rendered by the organizations to the workers in the field of health care, education, culture;
residents - the institutional units performing or intending to perform the activities in the economic territory of the Republic of Belarus during the long term (at least a year);
market price - the price of the final buyer paid by the buyer for delivery of commodity unit or service, including any trade transportation expenses and taxes on products (except the deductible value added tax) less subsidies for products;
the sector of the rest of the world - set of all institutional nonresident units in that part in which they interact with residents;
the sector of economy - set of the institutional units uniform from the point of view of the functions which are carried out in economy and sources of financing that assumes their similar economic behavior;
social benefits - the transfers received by households for requirements satisfaction, certain events or circumstances arising in case of approach;
subsidies for products - the subsidies provided for unit of manufactured goods or the rendered service, that is in proportion to quantity or cost made and the sold goods and the rendered services or imported goods and services by residents;
transfer - provision by one institutional commodity unit, service or asset to other institutional unit, without receiving in exchange from it compensation in the form of goods, service or asset;
the services of financial intermediation measured indirectly (further - UFPIK), - the services rendered by banks in accumulation of temporarily free money of one institutional units and their provision in use to other institutional units;
the price of the buyer - the price paid by the buyer for delivery of commodity unit or service, including any trade transportation expenses and taxes on products (except the deductible value added tax) less subsidies for products;
economically significant prices - the prices which have significant effect on products amounts which producers are ready to deliver, and on products amounts which buyers are ready to acquire. The prices are economically significant if revenue from sales covers the most part of cost of the producer, and consumers can solve whether buy and how many buy, on the basis of stated prices.
3. Income accounts consist of set of the accounts linked among themselves showing as the income:
are created by production;
are distributed to institutional units;
are redistributed between institutional units;
are used by the households, the state organizations, non-profit organizations serving households on final consumption or saving.
Income accounts include:
account of formation of the income;
appropriation account of primary income;
account of secondary income distribution;
the account of income redistribution in natural form;
account of use of gross disposable income;
the account of use of the gross corrected disposable income.
The account of formation of the income and the appropriation account of primary income belong to accounts of initial distribution of the income. In these accounts is shown as primary income created in production process or as a result of ownership of the assets necessary for production are distributed between institutional units and sectors of economy.
The account of secondary income distribution and accounts of income redistribution in natural form treat accounts of income redistribution. In these accounts process of income redistribution between institutional units and sectors of economy by means of the current transfers is reflected.
Accounts of use of the income consist of the account of use of gross disposable income and the account of use of the gross corrected disposable income that corresponds to two concepts of disposable income and final consumption. In these accounts is shown as the sector of households, the sector of public administration and the sector of the non-profit organizations serving households distribute the disposable income between expenses on final consumption and gross saving.
4. Income accounts are annually created in general on economy and by sectors of economy according to the CK 00.007-2015 statistical qualifier "Institutional units by the sectors of economy" approved by the resolution of National Statistical Committee of the Republic of Belarus of December 30, 2015 No. 219 (further - KIES). Criteria of reference of institutional units to sectors (splits) of economy are determined in full accordance with methodological provisions of the National account system of the UN approved by the Statistical commission of the UN and published in 2008 (CHC-2008).
5. Each income account has the balancing Article which is determined as difference between final statistics of resource part and part of use. The balancing Article from one income account is transferred as the first Article to the following income account that allows to coordinate all sequence of income accounts in whole.
6. The account of formation of the income is continuation of the account of production and the first account in accounts of initial distribution of the income. In the account of formation of the income primary income paid by resident producers to participants of production is reflected (except property incomes).
The account of formation of the income is created in general on economy according to the scheme in form according to appendix 1, by sectors of economy according to the scheme in form according to appendix 2 and by types of economic activity according to the scheme in form according to appendix 3 by sections (subsections, Sections) of the nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 5, 2011 No. 85 (further - OKED).
7. In resource part of the account of formation of the income the size of gross value added (at the level of economy in general - GDP) which is transferred from the account of production, calculated according to the Method of forming of the account of production approved by the resolution of National Statistical Committee of the Republic of Belarus of April 16, 2021 No. 11 registers.
8. Regarding use of the account of formation of the income the following expenses of producers are reflected:
compensation of workers;
other production duties less other subsidies for production (at the level of economy in general the production duties and import less subsidies for production and import are reflected).
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