Quarterly Survey of Financial Statements (QSFS)
Interest and dividends revenue of enterprise, category
Interest and dividend revenue refers to the amounts received from debtors under the terms of the financial instrument agreed between them or a form of property income to which shareholders become entitled, once declared, as a result of placing funds at the disposal of corporations.
Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.
The data for this variable are reported using the following classifications and/or lists:
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