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Definitions (5/12) - Grouped by first letter "D"
50 Definitions Grouped by first letter "D" ➔ Glossary of frequently used abbreviations...
Taking the duplicate records out of a file, one by one, that occur multiple times, and that all relate to the same unit (in a certain period).
An amount used as a surrogate for cost or depreciated cost at a given date. Subsequent depreciation or amortisation assumes that the entity had ...
Transport of cargo by sea other than European short sea shipping.
A bond that has small interest payments and is issued at a considerable discount to its par value.
Deep-discount bonds are bonds under which periodic cash flows are made that cover some of the interest liability during the life of the instrument but ...
Intentional remark, action or communication (spoken or otherwise) by a person which harms another person’s reputation, respect, confidence in which ...
In finance, default is the term used when a party is unwilling or unable to pay their debt obligations. This can occur with all debt obligations ...
Defeasance is a technique by which a debtor unit removes liabilities from its balance sheet by pairing them with financial assets, the income and ...
See "Lemons" http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_measuring_capital_2001_en.pdf
A pension plan member that no longer contributes to or accrues benefits from the plan but has not yet begun to receive retirement benefits from that ...
Deferred members of pension funds comprise the number of members who have left the pension scheme, but retain deferred rights.
In the context of Paris Club debt reschedulings, obligations that are not consolidated but postponed nonconcessionally, usually for a short time, as ...
A pension arrangement in which a portion of an employee’s income is paid out at a date after which that income is actually earned.
An individual who draws the pension benefits later than their normal retirement age.
A situation when an individual decides to retire later and draw the pension benefits later than their normal retirement age.
See: Actuarial deficiency http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_pension_class_and_gloss_en_and_fr.pdf
Occupational plans other than defined contributions plans. DB plans generally can be classified into one of three main types, “traditional”, ...
Defined benefit pension plans are those in which the level of pension benefits promised to participating employees is guaranteed; benefits are related ...
Pension scheme where the benefits payable to the employee on retirement are determined by the use of a formula, either alone or in combination with a ...
A defined benefit scheme is one where the benefits payable to an employee on retirement are determined by the use of a formula, either alone or as a ...
A defined benefit scheme is one where the ultimate benefit is calculated by means of a formula embodied in the terms of the social insurance scheme ...
Occupational pension plans under which the plan sponsor pays fixed contributions and has no legal or constructive obligation to pay further ...
See: Money purchase pension plans
Pension scheme where the benefits are defined exclusively in terms of the level of the fund built up from the contributions made over the employee's ...
A defined contribution scheme is one where the benefits payable to an employee on retirement are defined exclusively in terms of the level of the fund ...
A defined contribution scheme is one where the benefits are determined by the contributions actually made to the scheme (§ 7.59).
A second type of funded pension scheme is usually called “defined contributions funded schemes". ESA95 uses the term “money purchase pension ...
Regular conducting of censuses at the beginning of every decade, including the continuity of registers.
A first category of funded schemes is “defined-benefit funded schemes” where, although there is an
accumulation of assets as mentioned above, the ...
Statement of the precise meaning of something.
Proportion of observation units for which the reporting unit has been successfully contacted, but has interrupted in cooperation before the very end ...
The division of the value of some aggregate by a price index - described as a "deflator" - in order to revalue its quantities at the prices of the ...
Value that allows data to be measured over time in terms of some base period; or, in more obscure terms, an implicit or explicit price index used to ...
2006 definition It is the objective of the deflator of sales to adjust turnover for the impact of price changes. The deflator of sales in retail trade ...
Decrease in the stock of forest and other wooded land due to the complete loss of tree cover and transfer of forest land to other uses (e.g., use as ...
Process of complete or partial removal of germ from crushed cereal grain
Degradation considers changes in the capacity of environmental assets to deliver a broad range of ecosystem services and the extent to which this ...
Educational qualification awarded upon successful completion of specific educational programmes in tertiary education (traditionally by universities ...
Number of edges in the graph connected to this point. https://ec.europa.eu/eurostat/cros/content/memobust-glossary-pdf-file_en
the extent to which trees and plants have lost their leaves or needles, often as a result of exposure to pollutants, in a visually-assessed measure of ...
A measure of the extent to which an economy depends on trade with other countries or regions, e.g. the ratio of the sum of total imports and exports ...
The degree of self-sufficiency of a given region indicates up to which extent "domestic production" (from a domestic raw material) of this region is ...
Classification of local administrative units (LAUs) as cities, towns and suburbs or rural areas based on a combination of geographical contiguity and ...
Removal of the outer skins of beans, grains and seeds usually by physical means
In the case of rice, this process is referred to as "husking"
A card issued by banks indicating that the holder may charge his/her account up to an authorised limit. It allows holders to make purchases but does ...
The registration of a vital event after the prescribed period denoted in existing laws, rules or regulations (including any grace period, if one is ...
Definition: Delegates or congress members are all those participants who contribute to the main activity of the congress and have identified ...
The delineation of statistical units is mainly done by considering groupings or divisions of legal units and applying harmonised rules and/or using ...
Delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft.
The delivery terms mean those provisions of the sales contract which lay down the obligations of the seller and the buyer respectively, in accordance ...