Nordic Core Business Terminology
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Terminology concepts
Social security costs, with a separate indication of those relating to pensionsNo contributors
ConceptDraft
NSG&B term for SA-B
Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakingsNo contributors
ConceptDraft
NSG&B term for SA-B
Net turnoverNo contributors
ConceptDraft
NSG&B term for SA-B
net turnover means the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover
Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakingsNo contributors
ConceptDraft
NSG&B term for SA-B
Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakingsNo contributors
ConceptDraft
NSG&B term for SA-B
Income from participating interests, with a separate indication of that derived from affiliated undertakingsNo contributors
ConceptDraft
NSG&B term for SA-B
Value adjustments in respect of financial assets and of investments held as current assetsNo contributors
ConceptDraft
NSG&B term for SA-B
Value adjustments in respect of formation expenses and of tangible and intangible fixed assetsNo contributors
ConceptDraft
NSG&B term for SA-B
economic operatorNo contributors
ConceptDraft
a natural person, legal person or group of such persons, including temporary associations of undertakings, when acting in a commercial or professional capacity for purposes related to their trade, business, craft or profession
Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertakingsNo contributors
ConceptDraft
NSG&B term for SA-B
Variation in stocks of finished goods and in work in progressNo contributors
ConceptDraft
NSG&B term for SA-B
Work performed by the undertaking for its own purposes and capitalizedNo contributors
ConceptDraft
NSG&B term for SA-B
beneficial ownerNo contributors
ConceptDraft
a person or persons who ultimately owns or controls an agent
legal statusNo contributors
ConceptDraft
an indication of whether a registration authority has registered some extraordinary proceedings for the legal entity
public sector bodyNo contributors
ConceptDraft
a Union entity, national, state, regional or local authority, a body governed by public law, an association formed by such entities or bodies, or a private entity mandated by at least one of them to provide public services, when acting under such a mandate
representation ruleNo contributors
ConceptDraft
a rule that defines which agent(s) can act on behalf of another agent
wallet unit attestationNo contributors
ConceptDraft
a data object that describes the components of a European Business Wallet unit or enables authentication and validation of those components
membershipNo contributors
ConceptDraft
a structured way to represent an agent's participation in an other agent (usually an organization)
role based representation ruleNo contributors
ConceptDraft
a representation rule where the rule is based on the roles in an agent (company)
mandatorNo contributors
ConceptDraft
an agent that grants authority to another agent to act on its behalf
European Business Wallet owner identification dataNo contributors
ConceptDraft
a set of data that enables the establishment of the identity of a European Business Wallet owner and that is issued by a provider of European Business Wallet owner identification data