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INCOME – EUROSTAT

Statistics Directorate    
French Equivalent: Revenu – Eurostat

Definition:
According to Article 24 of the Fourth Council Directive income contains the following items:

1. Net turnover.
2. Increase in stocks of finished goods and in work in progress.
3. Work performed by the undertaking for its own purposes and capitalised.
4. Other operating income.
5. Income from participating interests, with a separate indication of that derived from affiliated undertakings.
6. Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.
7. Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.
8. Profit or loss on ordinary activities after taxation.
9. Extraordinary income.
10. Profit or loss for the financial year.

Source Publication:
Fourth Council Directive (EEC), No. 78/660, Article 24 of 25.07.1978 based on Article 54 (3) of the Treaty on the annual accounts of certain types of companies.

Cross References:
Income – SNA

Version Indicator: Eurostat

Statistical Theme: Industry and services statistics

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 13, 2001