|
Group | Class | Subclass | Item | Title |
 | | | | |
|
| 511 | | | | Financial assets and liabilities |
|
| 5110 | 51100 | | Financial assets and liabilities |
| | | 51100.00 | Financial assets and liabilities |
| | | | This item includes: |
| | | | - gold and IMF special drawing rights |
| | | | - currency in circulation and demand deposits |
| | | | - other claims on monetary institutions, financial institutions and government organisations that are represented by evidence of deposit |
| | | | - short and long term loans n.e.c. |
| | | | - net equity of households on life insurance reserves and pension funds |
| | | | - owners equity in an enterprise |
| | | | - trade credit and advances |
| | | | - other financial assets and liabilities |
|
| 512 | | | | Non-financial intangible assets |
|
| 5121 | 51210 | | Patents |
| | | 51210.00 | Patents |
| | | | This item includes: |
| | | | - patent royalties |
| 5122 | 51220 | | Trademarks |
| | | 51220.00 | Trademarks |
| | | | This item includes: |
| | | | - royalties paid for the right to distinguish the goods or services of an enterprise or a group of enterprises |
| 5123 | 51230 | | Copyrights |
| | | 51230.00 | Copyrights |
| | | | This item includes: |
| | | | - royalties for the right to use copyrighted materials in determined ways e.g. original literary and artistic works, including maps and audiovisual works, furniture and choreographic works |
| 5129 | 51290 | | Other non-financial intangible assets |
| | | 51290.10 | Carbon credits |
| | | | This item includes: |
| | | | - a limited range of carbon sink activities from which carbon sequestration (storage) could potentially be recognised within a national emissions trading system. Under a national emissions trading system, accredited authorities could issue carbon credits for the amount of carbon sequestered in sink activities that comply with the Kyoto guidelines. These credits can be bought by investors to either offset their emission liabilities, or save them for future use. |
| | | 51290.20 | Fishing quota/access licence (e.g. abalone/paua fishing access licence) |
| | | | This item includes: |
| | | | - the exclusive rights to use fishery resources owned by other economic agents |
| | | 51290.30 | Forestry cutting rights |
| | | | This item includes: |
| | | | - the exclusive rights to use forestry resources owned by other economic agents |
| | | 51290.40 | Mining rights |
| | | | This item includes: |
| | | | - the exclusive rights to use mineral resources owned by other economic agents |
| | | 51290.50 | Mooring rights |
| | | | This item includes: |
| | | | - the exclusive rights to mooring owned by other economic agents |
| | | 51290.60 | Salt rights (deposits of salt into water systems) |
| | | | This item includes: |
| | | | - any allocated level of salt permitted for discharge into the environment by way of licensing arrangements and formal entitlements, that can be traded or sold, either temporarily or permanently |
| | | 51290.70 | Water rights |
| | | | This item includes: |
| | | | - any allocated water by way of licensing arrangements and formal entitlements to water, that can be traded or sold, either temporarily or permanently |
| | | 51290.90 | Other non-financial intangible assets n.e.c. |
| | | | This item includes: |
| | | | - royalties for the right to use similar exclusive rights n.e.c., owned by other economic agents |
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