The concepts that begin with the selected letter along with their definition are listed below. Click "Further information" to be directed to the page where detailed information about the concept is located. You can use the links above if you want to change the start letter.
A
- Accrual basis
Accrual is an accounting principle by which transactions are recorded and recognized at the moment they occur, regardless of the date of payment or collection. In other words, expenses are recorded when payment commitments are made, and income is recorded when the right to collect it arises.
- ACs
- Active population
Total number of people of working age (16 years or older) who meet the necessary conditions to be included as employed or unemployed according to the criteria of the International Labour Organization (ILO).
- Adjusted balance
The adjusted balance sheet is a reorganization of the accounting balance sheet, with the aim of facilitating the analysis of the evolution of one of its components. This type of balance sheet has been used by central banks to monitor the monetary situation.
- Advance data
The advanced data aims to provide the main statistics to the user in advance. It is published before the provisional data. The advanced data is preliminary to the provisional data.
- Agreed wage increase
Salary increase agreed in collective agreements that, for the completed years, includes the safeguard clause.
- ANFAC
The acronym stands for the Spanish National Association of Automobile and Truck Manufacturers.
- Annual Percentage Rate of Charge (APRC)
Interest rate that indicates the effective cost or yield of a financial product. The APRC is calculated according to a standardized mathematical formula that takes into account the nominal interest rate of the operation, the frequency of payments (monthly, quarterly, etc.), bank fees, and some operation expenses.
- APRC
- ASEAN
The acronym stands for the Association of Southeast Asian Nations. It is composed of the following countries: Brunei Darussalam, Cambodia, the Philippines, Indonesia, Malaysia, Myanmar, Lao People’s Democratic Republic, Singapore, Thailand, and Vietnam.
- Asset Management Company for Assets Arising from Bank Restructuring
The asset management company Sareb is an entity created in November 2012, in the context of the financial crisis, as part of the aid program for financial institutions for the restructuring and recapitalization of the Spanish banking sector.
- Autonomous Communities
Institutional sector of the economy that includes the managing bodies of the Autonomous Communities and dependent entities that do not produce for the market, including universities and transferred Social Security.
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