Property income

Définitions

Dernière mise à jour le :13/09/2021

Définition

Property income (D4) accrues when the owners of financial assets and natural resources put them at the disposal of other institutional units. This income mainly includes the interest, the dividends distributed by corporations and rents on land and subsoil resources. Rental of housing are not property income. Rental of housing are registered as the payment of a service provided by a produced tangible assets.
The income payable for the use of financial assets is called investment income while that payable for the use of a natural resource is called rent. Property income is the sum of investment income and rent.
Property incomes are classified as follows:
  • Interest (D41)
  • Distributed income of corporations (D42)
  • Reinvested earnings on foreign direct invest­ment (D43)
  • Other investment income (D44)
  • Rents (D45)

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