of December 24, 2015 No. 210
About approval of the Method of forming of income accounts
Based on 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 "About some questions of bodies of the state statistics" the National Statistical Committee of the Republic of Belarus DECIDES:
1. Approve the enclosed Method of forming of income accounts and enact it since forming of income accounts for 2016.
2. Recognize invalid:
the resolution of National Statistical Committee of the Republic of Belarus of November 30, 2010 No. 252 "About approval of the Method of forming of income accounts";
the resolution of National Statistical Committee of the Republic of Belarus of May 8, 2014 No. 39 "About modification of the Method of forming of income accounts" (The national legal Internet portal of the Republic of Belarus, 21.05. 2014, 7/2756).
I. V. Medvedev
Approved by the Resolution of National Statistical Committee of the Republic of Belarus of December 24, 2015 No. 210
1. This Technique establishes procedure for forming of income accounts and the analysis of cost structure of gross domestic product on its components National Statistical Committee of the Republic of Belarus.
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.
2. In this Technique the following main terms and their determinations are used:
gross value added - the difference between release 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 on production and import;
gross accumulating of fixed capital - investment residents of means in objects of fixed capital for creation of the new income in the future by their use in production;
gross saving - part of gross disposable income (further - 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;
gross national income (further - 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;
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 (taxes on products less subsidies for products);
release of goods and services (further - release) - the total cost of the goods and services which are result of economic activity of residents in the accounting period;
property incomes - income gained by institutional units in connection with provision in use of financial assets and the non-financial not made assets (the income from leasing of property, sale of licenses, uses of natural resources, the acquired goodwill);
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 - the subsidies for salary fund provided proceeding from the general fund of the salary, total employment or with use of work of the special contingent of persons (disabled people, the unemployed) at the expense of which costs of the organizations for creation of additional workplaces, on professional training and so forth in parts or in full become covered; the subsidies for reducing environmental pollution provided on partial or complete covering of the costs connected with extra works on reducing or liquidation of emissions of pollutants in the environment;
individual goods and services are goods and services which are provided to households and are used by them for satisfaction of personal needs;
institutional units - legal and (or) physical persons which own goods and assets assume liabilities, participate in economic activity and transactions with other legal and (or) physical persons from own name;
collective services are the services provided to society in general;
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;
the production duties and import - taxes on products and other production duties;
non-market release - the cost of manufactured goods and the rendered services most of which part is not intended for realization at market prices;
compensation of workers - the salary and fees (assignments) on the national 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 (except subsidies for import);
primary income - income gained by institutional units as a result of their participation in production process and from provision in use to other institutional units of financial assets and the non-financial not made assets (the income from leasing of property, sale of licenses, uses of natural resources, the acquired goodwill);
benefits on the national social insurance - the money payments provided to citizens at the expense of means of state non-budgetary funds of social insurance in the cases established by the legislation of the Republic of Belarus;
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, scientific activities);
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);
the sector of public administration - institutional units which render mainly non-market services (or make goods) for individual or collective consumption and also redistribute the income. Resources of these units are created at the expense of the taxes and assignments paid by the institutional units relating to other sectors and also for the income account from property;
the sector of households - physical persons in national economy which main functions consist in the offer of labor power and final consumption and also in implementation of activities for production of goods and to rendering services for realization and own use, in the sector of households institutional unit can consist both of one, and of group of persons;
the sector of the non-profit organizations serving households - the institutional units which are engaged in rendering non-market services for households (public associations, creative, labor unions, the religious organizations, charity foundations; the separate divisions of legal entities having separate balance, rendering services in the field of health care, educations, cultures (departmental hospitals, clubs, stadiums and so forth)) which main source of resources are fees of their members, means of the organizations;
the sector of non-financial corporations - institutional units which main function is production of market goods and rendering non-financial services with their sales objective in the market and profit earnings;
the sector of the rest of the world - unites everything institutional nonresident units in that part in which they interact with residents;
the sector of finance corporations - the institutional units occupied with financial intermediation and rendering other support financial services on commercial basis which resources are created due to undertaken obligations and the drawn interest, insurance premiums, commission charges;
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;
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;
subsidies for production and import - subsidies for products and other subsidies for production;
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 actual final consumption of households - expenses of households on purchase of consumer goods and services and cost of the goods and services received by households as transfers in natural form from the state organizations, non-profit organizations serving households;
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 value added tax) less subsidies for products.
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 generally state organizations by means of fees on the national social insurance;
are used by the households, the state organizations, non-profit organizations serving households on final consumption or saving.
4. Each account has the balancing Article which is determined as difference between final economic indicators 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.
5. Information base when forming income accounts is constituted:
5.1. aggregative primary statistical data about use of money, about share dividends and percent on bills of exchange and bonds on form of the state statistical reporting 1-f (ofp) "The report on separate financial performance" (further - form 1-f (ofp));
5.2. aggregative primary statistical data about dividends, about income gained in natural form about expenses of the organization on social protection of workers in form of the state statistical reporting 6-t "The report on structure of salary fund and other payments" (further - form 6-t);
5.3. aggregative primary statistical data about salary fund in form of the state statistical reporting 12-t "The report on work" (further - form 12-t);
5.4. aggregative primary statistical data about traveling expenses (regarding daily allowance) and remunerations for improvement suggestions and payment of royalties in form of the state statistical reporting 4-f (costs) "The cost statement on production and sales of products (works, services)" (further - form 4-f (costs));
5.5. extrapolated primary statistical data of selective inspection of households on level of living about amount of purchases by home resident farms of consumer goods and services, about the cost of the products made in peasant farms and personal subsidiary farms of citizens about the current transfers in the sector of households;
5.6. administrative these Ministries of Finance of the Republic of Belarus:
about execution of the consolidated budget of the Republic of Belarus (about dividends, the income from use of the property which is in state-owned property, other current transfers (about the total amount of penalties and deduction, about transfers in the sector of households and so on), taxes and subsidies, expenses on final consumption of the state organizations on individual goods and services, on collective services, social transfers in natural form, the current transfers within international cooperation);
about activities of insurance company (about income gained from investment of means of special insurance reserve, insurance premiums (fees) and payments of insurance indemnity);
5.7. administrative data of National Bank of the Republic of Belarus:
about percent on securities, bills of exchange and bonds;
about deposits in banks and to bank loans;
about income distribution from investments;
about the current transfers in the sector of households;
about the current transfers within international cooperation;
5.8. administrative data of Social Security Fund of the population of the Ministry of Labour and Social Protection of the Republic of Belarus:
about benefits on the national social insurance;
about social transfers in natural form;
about provision of pensions.
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 constituted on economy in general and to sectors of economy according to the scheme according to appendix 1 and by types of economic activity according to the scheme according to appendix 2 to this Technique.
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 registers.
Regarding use of the account of formation of the income the following expenses of producers from value added are reflected:
the compensation which is subject to payment to hired employees for their participation in production;
the production duties and import levied in production process less subsidies for production and import.
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