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Glossary of terms

The Glossary of terms shows definitions used in national accounts as well as references to where they are found in the 1993 SNA.
 
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TERMS
F.o.b. price
Factor cost
Factor reversal test
FIFO (first-in-first-out)
Final consumption
Final consumption expenditure of government
Final consumption expenditure of households
Final consumption expenditure of NPISHs
Final expenditure
Final use quadrant
Financial account
Financial assets
Financial auxiliaries
Financial claims
Financial corporations
Financial derivatives
Financial enterprises
Financial intermediaries
Financial intermediation
Financial intermediation services indirectly measured (FISIM)
Financial lease
Financial transactions
Finished goods - inventories
First-in-first-out (FIFO)
Fisher's Ideal Index (price)
Fisher's Ideal Index (volume)
FISIM (financial intermediation services indirectly measured)
Fixed asset - existing
Fixed assets
Flows - economic
Flows in real terms
Foreign assets
Foreign controlled corporations (non-financial and financial)
Foreign direct investment
Foreign direct investment enterprise
Foreign exchange swap
Forward contract
Forward foreign exchange contracts
Forward rate agreements (FRAs)
Full-time equivalent employment
Function
Functional classifications
Futures contracts