Nordic Core Business Terminology
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Terminology concepts
Social security costs, with a separate indication of those relating to pensionsNo contributors
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NSG&B term for SA-B
Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakingsNo contributors
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NSG&B term for SA-B
Net turnoverNo contributors
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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
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NSG&B term for SA-B
Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakingsNo contributors
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NSG&B term for SA-B
Income from participating interests, with a separate indication of that derived from affiliated undertakingsNo contributors
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NSG&B term for SA-B
Value adjustments in respect of financial assets and of investments held as current assetsNo contributors
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NSG&B term for SA-B
Value adjustments in respect of formation expenses and of tangible and intangible fixed assetsNo contributors
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NSG&B term for SA-B
economic operatorNo contributors
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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
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NSG&B term for SA-B
Variation in stocks of finished goods and in work in progressNo contributors
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NSG&B term for SA-B
Work performed by the undertaking for its own purposes and capitalizedNo contributors
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NSG&B term for SA-B
legal statusNo contributors
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an indication of whether a registration authority has registered some extraordinary proceedings for the legal entity
membershipNo contributors
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a structured way to represent an agent's participation in an other agent (usually an organization)
wallet unit attestationNo contributors
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a data object that describes the components of a European Business Wallet unit or enables authentication and validation of those components
beneficial ownerNo contributors
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a person or persons who ultimately owns or controls an agent
representation ruleNo contributors
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a rule that defines which agent(s) can act on behalf of another agent
public sector bodyNo contributors
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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
European Business Wallet owner identification dataNo contributors
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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
qualified attestation of attributesNo contributors
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an attestation of attributes that meets the requirements for qualified attestations of attributes, as defined in Article 3(45) of Regulation (EU) No 910/2014
formal organisationNo contributors
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an organisation which is recognized in the world at large, in particular in legal jurisdictions, with associated rights and responsibilities
mandatorNo contributors
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an agent that grants authority to another agent to act on its behalf
mandateNo contributors
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the terms under which a mandator grants or delegates authority or power to a mandatee
European Business WalletNo contributors
ConceptDraft
a digital solution that allows European Business Wallet owners to securely store, manage and present owner identification data and electronic attestations of attributes to relying parties and other entities, including through European Digital Identity Wallets, for purposes such as authentication, use of electronic signatures and seals, and management and delegation of mandates, in accordance with the regulation