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TABLE 1. POPULATION AND UNITS

	ICW		ANA		SNA93
	Population in scope
	All private Households including unincorporated business enterprises owned by households.		Corresponds to household sector except that ANA also includes some additional unincorporated enterprises e.g. small non-profit organisations.		Corresponds to household sector. (SNA93 has a separate sector for non-profit enterprises serving households.)

	Statistical units (see Chapter 7)
	Households viewed as multiple economic units engaged in a range of transactions both outside and within the single physical unit e.g. exchange of labour for wages/salaries in productive activity outside the unit and exchange of labour for goods and services (income in-kind) produced within the unit.		With the exception of unincorporated enterprises, ANA views households as units of consumption only. With the exception of owner-occupied dwellings (for which a market value for rent is imputed) and homes built by owner-builders, non-market production and transactions within the household are ignored.		With the exception of unincorporated enterprises, SNA93 main accounts view households as units of consumption only. Owner-occupiers and households employing paid domestic staff are deemed to own household unincorporated enterprises.
	Households are seen as units of production, ownership and consumption.		Only unincorporated enterprises are seen as units of production and ownership of fixed assets. With the exception of owner-occupied dwellings, private households cannot own fixed assets. Households owning their own dwelling are treated as unincorporated enterprises.		Only unincorporated enterprises are seen as units of production and ownership of fixed assets. Subsistence farmers/producers, owner-builders, owner-occupiers and households employing paid domestic staff are deemed to own household unincorporated enterprises. The production boundary can be extended in satellite accounts to include own-account production of personal and domestic services by members of the household.
	In addition to households (and unincorporated enterprises owned by households) the ICW is also concerned with the following units:		Not identified in ANA.		Not identified in SNA93.
	Person (see Chapter 7, paragraph 7.3) Family (see Chapter 7, paragraph 7.10) Income unit (see Chapter 7, paragraph 7.13)

	ICW		ANA		SNA93
	The current account
	The current account deals with receipts in the form of income (cash and in-kind), and disbursements in the form of consumption of goods and services (purchased and in-kind) and saving.		Equivalent of Income and Outlay Account for Households (including unincorporated enterprises). Differing to the extent that definitions of Income and Consumption differ. (See below)		Spread over three accounts: Primary Distribution of Income, Secondary Distribution of Income and Use of Income, and differing to the extent that definitions of Income and Consumption differ. (See below)

	Income (see Chapter 8)
	Those receipts (cash and in-kind) that are of a regular and recurring nature, and are received by the household or its members at annual or more frequent intervals.		Similar to household income except non-market in-kind income is excluded, and termination/ severance pay is included.		Similar to income receivable by households (which is spread over three accounts) but SNA93 excludes much of the non-market, in-kind income produced within households. However provision is made in satellite accounts to extend the definition of income (imputed) in line with extended production boundaries.
	Includes regular receipts from employment, own business, and lending of assets.		Also includes some lump sum receipts. (See Employee Income below)		Also includes some lump sum receipts. (See Employee Income below)
	Includes regular and recurring transfers from government, private institutions, and other households.		Excludes transfers from other households.		Excludes transfers from other households.
	Includes value of services provided within the household via owner-occupied dwelling, use of consumer durables, and unpaid household work.		Excludes value of services provided via use of consumer durables and unpaid household work.		Excludes value of services provided via use of consumer durables and unpaid household work from main accounts but can be included in satellite accounts.
	Excludes receipts from running down of assets (except in the case of funded pension schemes).		Excludes all receipts from running down of assets including those from funded pension schemes.		Includes benefits from social insurance schemes (funded and unfunded) in the Secondary Distribution of Income account.

	Primary income (see paragraph 8.13)
	Receipts accruing in cash or in-kind in the current reference period to employees and self-employed persons by virtue of the deployment of their labour and entrepreneurial skill in productive activity.		Concept not used in current ANA but some components of primary income are included. (See below)		Similar to a combination of compensation of employees and mixed income. (See below)

	Employee income (see paragraph 8.15)
	Remuneration in cash and in kind paid to employees, as a rule at regular intervals, for time worked or work done, together with remuneration for time not worked such as for annual vacation, other paid leave or holidays.		Same as wages, salaries and supplements except that ANA also includes lump sum worker's compensation payments, and termination, severance and redundancy payments. ICW includes these as capital transfers received.		Same as compensation of employees except that SNA93 includes only value of employer contributions (imputed in the case of unfunded schemes) for "employee social benefits" e.g. paid sick leave, severance, redundancy, termination payments, workers compensation and paid maternity leave.
	Includes:
	Wages and salaries;		Same		Same
	Tips, commissions and regular bonuses;		Same		Same
	Other profit sharing bonuses;		Same		Same
	Piecework payments;		Same		Same
	Payment for recurring odd jobs and other casual work;		Same		Same
	Penalty payments and shift allowances;		Same		Same
	Directors' fees;		Same		Same
	Remuneration for time not worked (sick pay, holiday pay, public holidays and other paid leave);		Same for sick leave, maternity leave, etc.		Employer contributions to funds (imputed for unfunded schemes).
	Worker's compensation (regular only);		Also includes lump sums.		Employer contributions to funds.
	Leave loading.		Same		Same
	Includes income in-kind received as employee benefits.		Same		Same
	Also includes employer contributions to superannuation schemes.		Includes employer contributions to funded schemes and imputes a value for unfunded schemes.		Includes employer contributions to funded schemes and imputes a value for unfunded schemes.

	Entrepreneurial income (see paragraph 8.24)
	Income that accrues to persons or households as owners of, or partners in, unincorporated enterprises. Entrepreneurial income is net of expenses incurred in generating the income.		Same as unincorporated enterprise income.		Same as mixed income in the Allocation of Income Account.
	Entrepreneurial income is equal to gross output minus gross operating expenses and an allowance for depreciation of assets.		Unincorporated enterprise income is equal to net operating surplus less net interest, land rent and royalties paid, less third party insurance transfers to persons.
	Gross output is equal to the value of goods and services produced by the enterprise for the market, for provision to employees free or at subsidised cost or for own consumption. Also includes unknown amounts of remuneration of labour of owners/partners and property income.		Same (n.b. special mention is made of the inclusion of gross operating surplus derived by the construction of dwellings by owner-builders.)		Same
	Operating expenses comprise:
	Labour costs in the form of wages, salaries and supplements;		Same		Same
	The value of raw materials purchased;		Same		Same
	The cost of repairs or maintenance of equipment (including vehicles);		Same		Same
	The purchase of fuel;		Same		Same
	Indirect taxes;		Same		Same
	Rent paid for buildings and land used in the business.		Same		Same
	Depreciation of assets is equal to the value of capital consumed in the production of the gross product.		Same		Same

	Property income (see paragraph 8.44)
	Receipts accrued as a result of ownership of assets.		Consists of receipts from ownership of financial assets, land and intangible assets.		Consists of receipts from ownership of financial assets or tangible non-produced assets (land and subsoil assets).
	The major components are: • Interest; • Dividends; • Rent and • Royalties.		Rent, other than land rent, is not included here. ANA treats rent received by households from ownership of fixed assets, including imputed rent of owner-occupied dwellings, as part of the operating surplus of unincorporated enterprises owned by households.		Income received from rent of tangible non-produced assets, including imputed rent from owner-occupied dwellings, is treated as a part of mixed income of unincorporated enterprises owned by households. Royalties received are also treated this way.

	Interest (paragraph 8.46)
	Includes interest on:
	• Deposits with banks, building societies, credit unions etc;		Same		Same
	• Government bonds/loans and securities, debentures;		Same		Same
	• Interest on private pensions and annuities;		Interest is imputed.		Part of property income attributed to insurance policyholders.
	• Income on equity in super-annuation, insurance funds, etc;		Same		As above.
	• Personal loans to others outside the household.		Not included.		Not included.

	Dividends (paragraph 8.47)
	Consists of income received from company investments such as ownership of shares.		Same		Same, except bonus shares are treated as capital transfers. However, where dividends are paid in the form of shares they are treated as dividends.

	Rent (paragraph 8.48)
	Comprises rent payments received from property other than owner-occupied dwellings.		Only land rent included in property income. Payments received from other rental property treated as part of operating surplus of unincorporated enterprises.		Comprises rent from land and subsoil assets only. Payments received from other rental property treated as part of operating surplus of unincorporated enterprises.
	Includes income from sub-letting parts of the owner's dwelling to others outside the household.		Included in operating surplus of unincorporated enterprises.		Included in operating surplus of unincorporated enterprises.
	Net of expenses such as mortgage interest, maintenance costs and depreciation.		Business income from property rental is net of expenses as is property income from land rental.		Business income from property rental is net of expenses as is property income from land rental.
	Excludes income from boarders who are counted as members of the household.		Excluded		Excluded

	Royalties (paragraph 8.51)
	Consists of income received for the use of patented or copyright materials.		Same		Part of mixed income.

	Transfer income (see paragraph 8.54)
	Regular and recurrent receipts either in cash or in-kind which are unrequited. They may be received from government, other households or from funded pension schemes.		Some components included. (See below) Excludes transfers from other households and from employer and private pension schemes.		Some components included. (See below)
	Includes: Social security cash pensions, benefits and allowances; Other pension and life assurance annuity benefits; Social security in-kind concessions; Other government in-kind transfers; Other current transfers.

	Social security cash pensions, benefits and allowances (See paragraph 8.60)
	Regular and recurring receipts paid by government to persons, families or households under the social security and related government programs.		Included in ANA as part of personal benefits payments to residents (except pensions paid from overseas which are included in the item unrequited transfers from overseas).		Included in Secondary Distribution of Income Account. Comprises : Social security benefits in cash; Social assistance benefits in cash.
	Includes DSS pensions and benefits, student study allowances, payments to veterans and their survivors etc. Also includes pensions paid to residents by overseas governments.				n.b. includes transfers from NPISHs as well as government.

	Other pension and life assurance annuity benefits (see paragraph 8.66)
	All pensions and regular superannuation payments (other than government social security and related schemes).		Benefits are not treated as income receivable by households. Payments out of unfunded or partly funded schemes (net of employee contributions) are included as part of supplements (as proxy for imputed employer contributions).		Included in Secondary Distribution of Income Account as social insurance benefits. In-kind benefits are treated as if they were paid in cash.
	Includes both funded and unfunded schemes.				Includes both funded and unfunded schemes.

	Social security in-kind concessions (see paragraph 8.76)
	All in-kind concessions received by persons in special eligibility categories e.g. recipients of social security and other related benefits, aged person or students.		Cash payments to organisations providing free or subsidised goods or services to pensioners are included in personal benefits payments to residents.		Included in Secondary Distribution of Income Account as social transfers in kind.
	Includes free or subsidised goods and services such as pharmaceuticals, health services, transport, rent and telephone.		Expenditures on goods/services provided directly by government bodies are included in final consumption expenditure for government.		n.b. includes transfers from NPISHs as well as government.

	Other government in-kind transfers (see paragraph 8.78)
	Indirect benefits to households provided by government other than under social security and related schemes.		Included in ANA as part of final consumption expenditure for government rather than household sector.		Included in Use of Income Account as consumption expenditures incurred by general government and NPISHs and is carried over to household actual final consumption.
	Includes education, health and housing services and welfare.		Same		Same

	Other current transfers (see paragraph 8.81)
	All other regular transfers. Comprises transfers between households or from private organisations to households. Covers both compulsory and non-compulsory transfers.		ANA excludes transfers between households but includes some of the other components.		Some components included in Secondary Distribution of Income Account as other current transfers.
	Other current transfers include:
	Child support payments		Excluded		Miscellaneous current transfers
	Inheritances & trust funds (regular receipts);		Excluded		Miscellaneous current transfers
	Gifts/financial support from other households;		Excluded		Miscellaneous current transfers
	Private scholarship or study allowance;		Excluded		Does not recognise transfers from corporate to household sector
	Insurance receipts (recurring);		Included as part of third party insurance transfers to persons.		Non-life insurance claims (note that all claims are treated as current transfers).
	Gambling receipts (regular).		Contribute negatively to household expenditure on gambling which is included as part of private final consumption expenditure.		Miscellaneous current transfers between households.

	Other non-market income (see paragraph 8.85)
	The imputed value of goods and services, other than transfers, consumed by the household and provided from within the household, through ownership of durable goods or dwelling or through unpaid work carried out at home by household members.		Some components are included (under different categories).		Some components are included (under different categories).

	Value of unpaid household work (see paragraph 8.88)
	Non-market use of household time that results in the production of goods or service that could be purchased in the market place.		Some estimates of backyard production of food by households and own account production by unincorporated enterprises are included in private final consumption expenditure.		Excluded from main accounts (other than some own account production of unincorporated enterprises).
	Includes imputed income for activities such as housework, gardening and care of children which contribute to the well-being of the household.				Satellite accounts allow for extension of production boundary to include value of unpaid household work.

	Imputed rent from owner-occupied dwelling (see paragraph 8.91)
	The imputed value of the services of (mainly) shelter provided to the household after the deduction of related expenses and depreciation of the dwelling.		Component of operating surplus: dwellings owned by persons.		Included as operating surplus of unincorporated enterprises owned by households. Does not contribute to mixed income as no labour inputs are involved.

	Value of services provided by consumer durables (see paragraph 8.92)
	The value of services provided by all household consumer durables other than owner- occupied dwellings.		Excluded		Excluded from main accounts. Satellite accounts allow for extension of production boundary to include value of services provided by consumer durables.

	Consumption (see Chapter 9)
	Consumption is defined as the using up of services and non-durable consumer goods i.e. goods which have a single use or an otherwise limited life of less than one year.		Close to the measure of current expenditure by households private final consumption expenditure (PFCE) except that:		Close to the measure of actual final consumption by households (AFC) except that:
	Goods and services include those purchased in the market, received in-kind from outside the household, and those produced/ provided from within the household, e.g. unpaid work and services provided by consumer durables e.g. cars, appliances and owner-occupied dwellings.		ANA treats consumer durables such as cars and appliances purchased by private households as being completely consumed within the reference period while ICW treats them as capital which is partly used up in the current reference period;		SNA93 treats consumer durables such as cars and appliances purchased by private households as being completely consumed within the reference period while ICW treats them as capital which is partly used up in the current reference period;
			ANA excludes consumption of services provided by unpaid work within the household, e.g. child care, cleaning, cooking, etc;		SNA93 excludes consumption of services provided by unpaid work within the household, e.g. child care, cleaning, cooking, etc. from the main accounts but allows for inclusion in satellite accounts.
			ANA treats consumption of in-kind transfers from government, NPISHs, etc. as final consumption of the provider rather than the household which receives them;		Same as ICW
	Consumption also includes current transfers in cash or in-kind to other households or private non-profit institutions.		ANA excludes transfers between households and within the household sector.		SNA93 excludes transfers between households.
	Consumption is financed from current income or through dissaving (running down of assets) from capital account.		Same		Same
	Actual final consumption
	Consists of:		Some components included.		Some components included.
	final consumption expenditure; consumption of in-kind receipts (from outside the household); consumption of services provided from within the household.		(See below)		(See below)

	Final consumption expenditure (see paragraph 9.9)
	Using up of services and non-durable goods purchased in the reference period.		Forms part of PFCE which also includes purchase of consumer durables.		Forms part of FCE which also includes purchase of consumer durables.
	Includes expenditure on:		Different treatment.		The classification is currently
	Current housing costs; Fuel and power; Food & non-alcoholic beverages; Alcoholic beverages; Tobacco; Clothing and footwear; Household services & operations;				under revision.
	Medical care & health; Transport; Recreation; Personal care; Miscellaneous goods and services.		Different treatment.
	Includes associated indirect taxes.
	Classification to be reviewed in light of SNA revisions which are currently underway.

	Consumption of in-kind receipts from outside the household (see paragraph 9.21)
	Using up of goods and services acquired from outside the house-hold without the intervention of money.		Partly included in PFCE. (See below)		Partly included in AFC. (See below)
	Refers to consumption of income in-kind from:
	Employment benefits;		Included in PFCE		Included in FCE
	Social security in-kind concessions;		Included in PFCE		Part of Actual Final Consumption (AFC) as social transfers.
	Other government in-kind transfers;		Partly final consumption expenditure for Government and partly PFCE.		FCE for government and AFC for households.
	Regular gifts and free services;
	From other households		Excluded		Part of current transfers between households
	From charities.		Included in final consumption of NPISHs.		Part of AFC (social transfers).

	Consumption of services provided from within the household (see paragraph 9.26)
	Using up of goods and services provided from within the household.
	Refers to consumption of income in-kind from:
	Services provided by unpaid household work;		Excluded		Excluded - provision in satellites.
	Services provided by owner-occupied dwelling;		Included in PFCE.		Included as FCE of households.
	Services provided by other consumer durables.		Excluded		Excluded - provision in satellites.

	Current transfers outlaid (excluding taxes) (see paragraph 9.28)
	Cash, goods and services transferred to other households, charities and non-profit organisations who then undertake consumption.		Partly included in PFCE.		Partly included in FCE of households.
	Transfers which are regular and recurring are treated as current consumption while transfers which are not recurring, and which involve transfer of ownership of assets, are treated as capital transfers.				Current transfers are generally small, regular and recurring, but what distinguishes them from capital transfers is that they do not involve transfer of ownership (or dispersal/acquisition of assets).
	Transfers may be compulsory or non-compulsory and include:
	Donations to charities, etc. of cash or purchased goods and services		Purchased goods and services included in PFCE.		Included in FCE of households (current transfers between households).
	Voluntary transfers such as gifts to other households of cash or purchased goods and services		Transfers within the household sector are ignored.		Current transfers to NPISHs.
	Compulsory transfers to other households such as child support payments		Transfers between households are ignored.		Current transfers between households.

	Direct taxes, compulsory fees and fines (see Chapter 10)
	Direct Taxes (see paragraph 10.1)
	Compulsory unrequited transfers made by households to govern-ment, usually out of income received during the period.		Same		Same
	Consists of:
	Income tax (including Medicare Levy and fines imposed by taxation authorities)		Same		Same
	Capital gains tax.		Same		Same

	Compulsory fees and fines (see paragraph 10.4)
	Fees and fines which are associated with regulatory functions of government or the granting of a permit or privilege. Where such fees are associated with generation of income, they are treated as indirect taxes (which constitute a part of operating cost).		Same		Same
	Consist of:
	Property transfer tax		Part of property purchase
	Other stamp duties.		Part of associated purchase (real estate)
	Licence fees		Some treated as fee for service		Some treated as fee for service
	Civil and criminal fines (excluding tax fines or penalties).		Same		Same

	Saving (see Chapter 11)
	Saving is defined as the difference between income (after direct taxes) and consumption, and may be either positive or negative in any reference period.		Household saving is the excess of household income over current disbursements and is derived as a balancing item in the household income and outlay account. Same in principle but differences exist to the extent that definitions of income and consumption differ from the ICW.		Same in principle but differences exist to the extent that definitions of income and consumption differ from ICW.
	Where disposable income exceeds consumption, saving is positive and represents a flow to the capital account. Where consumption exceeds disposable income, saving is negative (dissaving) and represents a flow from the capital account to the current account.

	ICW		ANA		SNA93
	The capital account deals with acquisition of non-financial assets and financial assets of the household and the financing of these acquisitions. Capital and current accounts are linked through flows of saving or dissaving.		Basically the same, with capital account linked to income and outlay account through saving or dissaving. Some components treated differently. (See below)		SNA93 capital account records the values of non-financial assets that are acquired or disposed of through transactions, and shows the change in net worth due to saving and capital transfers. A separate financial account records transactions that involve financial assets and liabilities.

	Wealth/Net worth (see Chapter 12)
	Defined as the difference between a household's stock of non-financial assets and financial assets, and its stock of liabilities.		Same at sector level. For any one sector, net worth is equal to the total value of all assets held less the value of financial liabilities (and share capital for corporate enterprises.)		Same. The total value of the assets owned by an institutional unit or sector minus the total value of its liabilities is described as its net worth.
	Non-financial assets include: Owner occupied dwelling (including land); Other dwellings and land;		Apart from owner occupied dwellings, private households are not considered to own non-financial assets.		Apart from owner occupied dwellings, private households are not considered to own non-financial assets.
	Household consumer durables; Plant, machinery and stocks (unincorporated enterprises);		Consumer durables, valuables, etc. are treated as being immediately consumed.		Consumer durables, valuables, etc. are treated as being immediately consumed.
	Valuables;
	Intangible non-produced assets.
	Financial assets include:
	Cash holdings;		Same		Same
	Deposits in financial institutions;
	Securities (shares, stocks and bonds);
	Loans to other entities;		Excludes loans to other households.		Excludes loans to other households.
	Equity in life insurance reserves and pension funds.
	Liabilities include principal owing on: Mortgage(s) on owner-occupied dwelling; Other mortgages;		Same		Same
	Other loans;		Excludes loans from other households.		Excludes loans from other households.
	Other debts and liabilities.
	Change in Net worth
	Over a reference period, change in net worth is linked both to transactional flows in the capital account and to non-transactional flows in the other changes in stocks account.		Same in principle but different to the extent that components of net worth differ.		Same in principle but different to the extent that components of net worth differ.

	Capital transfers (see Chapter 13)
	Capital transfers received (see paragraph 13.1)
	Irregular or non-recurring receipts, generally one-off and relatively large lump sums received either as cash or in-kind. They involve the transfer of ownership of an asset and are viewed as an addition to capital stocks even though they may be subsequently dissaved. A household may receive capital transfers from other households, private institutions and enterprises, and from government.		Same in principle but some items are excluded. (See below)		Same in principle but some items are excluded. (See below)
	Transfers from other households include:		ANA doesn't recognise transfers		Does not recognise capital
	inheritances and legacies; non-recurring gifts; capital recovery (from loans to other households); lump sum alimony or property settlements.		between households.		transfers between households.
	Transfers from private institutions and enterprises include: Maturity payments on life insurance; Legal damages; Lump sum compensation for injuries; Other casualty claims (including worker's compensation); Lump sum termination payments;		ANA includes lump sum termination payments as part of wages & salaries. Worker's compensation claims paid to employees are included in supplements.		SNA93 treats termination payments as employee social benefits in the Secondary Distribution of Income Account.
	Lottery and other gambling winnings.		Winnings from lotteries and other gambling contribute negatively to final consumption expenditure on this item.		Winnings from lotteries and other gambling are treated as transfers between households rather than from a private institution to a household.
	Transfers from government comprise investment grants (for unincorporated enterprises).		ANA includes capital grants to NPISHs.		Same as ICW - NPISHs form a separate sector.

	Capital transfers outlaid (see paragraph 13.6)
	Cash or in-kind transfers financed out of capital stocks rather than current income involving the transfer of ownership of an asset.Generally one-off or infrequent and relatively large amounts.		Similar in principle regarding transfer of financial assets but ANA doesn't recognise ownership of non-financial assets for households so transfers of same are treated as final consumption expenditure (by the purchaser not the recipient).		Same regarding financial assets but does not recognise ownership of non-financial assets (except in satellite accounts) by private households. Transfers of non-financial assets are treated as final consumption expenditure by the household which makes the transfer rather than the recipient.
	Includes:
	Donations to charities Gifts to other households Other property or lump sum settlements.

	Net acquisition of non-financial assets (see Chapter 14)
	The acquisition (through purchase or transfer) minus the disposal (through sale or transfer) of non-financial assets held by the household and unincorporated enterprises owned by the household.		No equivalent concept in ANA.Partly covered by gross fixed capital expenditure and net purchase of land and intangible assets. But these concepts are not applied to private households.		Covered in the Capital Account by four items: Gross fixed capital formation Changes in inventories Acquisitions less disposals of valuables Acquisitions less disposals of non-produced, non-financial assets However these concepts are not applied to private households.
	Net acquisition of non-financial assets is classified according to nature of assets:
	Owner occupied dwellings (including land); Other buildings and land; Household consumer durables; Plant, machinery and stock (for unincorporated enterprises); Valuables; Intangible, non-produced assets.

	Net lending (see Chapter 15)
	Excess of net acquisitions of financial assets over the net incurrence of financial liabilities.		Same in principle.		Net lending/borrowing is a balancing item in the Capital Account. Financial transactions are dealt with in the Financial Account where net incurrence of liabilities less net acquisition of financial assets is equal in value, with the opposite sign, to net lending/ borrowing.
	Financial assets include: Cash holdings Deposits in financial institutions and loans to other households; Securities (shares, stocks and bonds); Loans to other entities; Equity in life insurance reserves and pension funds.		ANA does not recognise financial transactions between private households.
	Liabilities include principal owing on: Mortgage(s) on owner-occupied dwelling; Other mortgages; Other loans Other debts and liabilities.

	ICW		ANA		SNA93
	The other changes in stocks account deals with non-transactional changes in the value of assets and liabilities. Covers nominal holding gains/losses and other volume changes. Other changes in the volume of stocks are classified as deriving from:		Excluded		Revaluation Account records positive or negative holding gains. Other Changes in Assets Account records changes in assets, liabilities and net worth that are due neither holding gains/losses or to transactions.
	catastrophic events uncompensated seizures other

	Nominal holding gains and losses (see Chapter 17)
	Defined as increases or decreases in the monetary value of assets during the reference period that are not brought about by changes in the quantity or quality of the assets. Commonly referred to as capital gains or losses, they may be realised or unrealised.		Same in principle and would be included as a balancing item in the balance sheets which have not been operationalised to date.		Same in principle.

	Notional wealth annuity (see Chapter 18)
	Defined as the transformation of the value of a households stock of assets/liabilities into a right to be paid a (notional) fixed annual sum of money for a defined lifetime.		No equivalent concept in ANA.		No equivalent concept in SNA93.