Property expenditure and income

Property expenditure and income (D.4) are generated when the owners of financial assets or natural resources give such assets to other institutional units for use. Income generated from the use of financial assets is called in-vestment income while the income from the use of natural resources is rent. Property income is the total sum of investment income and rents. Property income is classified as follows:

a) Interest (D.41);
b) Distributed income of corporations (D.42):
1) Dividends (D.421);
2) Withdrawals from income of quasi-corporations (D.422);
c) Reinvested earnings on direct foreign investment (D.43);
d) Other investment income (D.44):
1) Investment income attributable to policyholders in insurance (D.441);
2) Investment income based on pension entitlements (D.442);
3) Investment income from collective mutual funds belonging to sharehold-ers (D.443);
e) Land and natural resource rents (D.45).

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • EU