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Issue detail

Issue
25.a. Ancillary units
Issue description and recommendation

The 1993 SNA specifies that units conducting only a specified list of activities designated as "ancillary" should not be treated as separate units but their costs should be consolidated with the units they serve. This means that when accounts for a region are compiled, head offices and other ancillary units located there are excluded if the units they serve are located outside the region. This results in a difference between ancillary units located abroad, which are treated as separate units, and those that are resident but distant from their related enterprises. Should the principle of not treating ancillary units as separate units be changed and what are the consequences throughout the accounts?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
3. Stocks, flows and accounting rules
5. Enterprises, establishments and industries
14. The supply and use tables and goods and services account
21. Measuring corporate activity
26. The rest of the world accounts

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