Association. An association is a legal form established through the agreement of three or more physical or legal persons who commit to pooling knowledge, resources, and labour to achieve a common goal of general or specific interest. They are governed by statutes that regulate their internal operations. Associations are non-profit organizations; hence they cannot distribute profits among their members and are managed democratically. Most associations are non-market producers, part of the non-profit Institutions serving households in the National Accounts and are integrated into the so-called third sector. Associations can also exist in other sectors of the National Accounts, market producers (non-financial and financial corporations) and non-market producers (public administrations).
Agricultural cooperative. Also known as an agro-food cooperative, it groups holders of agricultural, livestock, forestry operations, or related activities. Its social objective may involve the provision of goods and services to members or the joint marketing of their products.
Caritas Española. Caritas Española is the official confederation of Catholic entities for charitable and social action in Spain, comprising diocesan and parish Caritas. They have dual civil and ecclesiastical legal personality and are hierarchically dependent on the Episcopal Conference. As a unique non-market producer entity, it is integrated into the sector of non-profit institutions serving households in the National Accounts and is part of the Third Sector of Social Action.
Consumers and users cooperative. A market producer company aimed at supplying goods and services for the use or consumption of members and people living with them. It may also carry out actions aimed at defending the rights of consumers and users.
Cooperative. A society or group of people who associate under a regime of free accession and voluntary departure for the purpose of carrying out business activities aimed at meeting their economic and social needs and aspirations, with a democratic structure and functioning, according to the principles formulated by the International Cooperative Alliance. Most cooperatives are market producers.
Credit cooperative. A market producer company included in the financial corporations sector whose purpose is to serve the financial needs of its members and third parties through the exercise of typical activities of credit institutions.
Fishermen's guild. A non-profit public law corporation that carries out representation functions for the fishing sector and provides services, aid, and assistance, including various economic activities (ice factories, fuel provisioning, fish sale auctions, and others). Fishermen's guilds group shipowners and workers of the extractive sector, with parity representation in their governing bodies, elected democratically. They are market producers within the non-financial corporations sector.
Housing cooperative. A type of cooperative whose social objective is to provide its members with housing, premises, and other real estates, acquiring land to build and develop it. Housing cooperatives, as housing development societies, have been established as one of the viable alternatives for accessing affordable housing.
Land community cooperative. A market producer company that associates holders of use and exploitation rights of lands or other real estate, susceptible to agricultural exploitation, who cede their rights to the cooperative and may or may not contribute their labour to it.
Second degree cooperative. A cooperative society formed by at least two first-degree cooperative societies, with the possibility of integrating other legal persons, public or private, or individual entrepreneurs as members, aiming to promote, coordinate, and develop common economic ends of its members and strengthen and integrate their economic activity.
Special employment centre. A market producer company whose objective is the creation of paid employment for people with disabilities. To be qualified as a special employment centre, the company must have at least 70% of its workforce made up of disabled workers and must employ the necessary technical and support staff. Special employment centres can take any legal form and be private or public. Legislation distinguishes between social initiative centres and business initiative centres.
Sports club. A specific type of association with all the typical features of associations. Its distinguishing feature is the obligation to be affiliated with at least one regional or national sports federation to participate in official sporting events. Clubs form a fundamental part of the democratic base of the entire official sports federative system.
Teaching cooperative. A market producer company that develops teaching activities and can take the form of a consumers and users cooperative (associating parents and students) or a workers' cooperative (associating teaching and non-teaching staff).
Transport cooperative. A market producer company that associates individuals and legal entities, owners of transport companies or professionals who can exercise the activity of transporters, aimed at providing services and supplies and carrying out operations aimed at the economic and technical improvement of its members' operations.
Workers' cooperative. A market producer company aimed at providing its members with jobs, through their personal and direct effort, part-time or full-time, by commonly organizing the production of goods or services for third parties. It may also have associate members.
Cooperativa Mixta. Una cooperativa mixta es aquella que realiza más de una actividad cooperativizada (trabajo, servicios, consumo, etc.), conforme a lo acordado en sus estatutos, cumpliendo las finalidades propias de diferentes clases de sociedades cooperativas en una sola cooperativa de primer grado.
Cruz Roja Española. Cruz Roja Española (CRE) es una institución humanitaria, de carácter voluntario y de interés público, que forma parte del Movimiento Internacional de la Cruz Roja y de la Media Luna Roja, cuyo fin es aliviar el dolor humano mediante atenciones inmediatas de acuerdo a cada situación en particular. En España está considerada como una Entidad Singular de la Economía Social, productora de no mercado.
Empresa de Inserción. Sociedades mercantil o cooperativa, productora de mercado, debidamente calificada, que realiza cualquier actividad económica de producción de bienes y servicios, teniendo como fin social la integración y formación sociolaboral de personas en situación de exclusión social como tránsito al empleo ordinario. En concreto dice la exposición de motivos de la ley que estas empresas de carácter social tienen por objetivo, desarrollar una actividad empresarial acompañada de actuaciones sociales y de inserción social, para hacer posible la inclusión sociolaboral de personas excluidas para su posterior colocación en empresas convencionales o en proyectos de autoempleo.
Entidad de Base Asociativa. Empresa productora de mercado constituida, total o parcialmente por profesionales sanitarios bajo diversas modalidades jurídicas, que establece una relación contractual con el servicio público de salud para ofrecer servicios sanitarios a cambio de una financiación capitativa.
Entidad sin Ánimo de Lucro. Son personas jurídicas que se constituyen por la voluntad de asociación o creación de una o más personas físicas o jurídicas para realizar actividades en beneficio de asociados, terceras personas o la sociedad en general. Las ESAL no persiguen el reparto de beneficios entre sus miembros. Las formas jurídicas más comunes son las asociaciones y las fundaciones, pero otras entidades de la Economía Social también pueden regirse por el principio de no lucratividad (cooperativas, mutuas, etc.).
Entidad Singural. En la Economía Social española un pequeño grupo de entidades consideradas como singulares por poseer algunos rasgos que las hacen muy diferentes de los demás tipos de organizaciones del sector, y que se compone de Cáritas, la Cruz Roja Española y el Grupo Social ONCE. Las características diferenciales más destacadas de estas entidades son que están reguladas por una legislación específica en cada caso.
Fundación. Es una organización constituida sin fin de lucro que, por voluntad de sus creadores, tiene afectado de forma duradera su patrimonio a la realización de fines de interés general. Su órgano de gobierno es el Patronato, cuya composición y modificación viene determinada por sus estatutos. Las fundaciones no tienen socios y pueden estar presentes en todos los sectores institucionales de la Contabilidad Nacional, con excepción del sector "Hogares".
Grupo Social ONCE. El Grupo Social ONCE (GSO) está formado por la ONCE, Fundación ONCE e Ilunion con una misma identidad y una prioridad claramente establecida: la plena inclusión y el acceso a la vida independiente de las personas ciegas y con otras discapacidades en España y en el mundo. Es una de las Entidades Singulares de la Economía Social reconocidas en España.
Mutualidad. Mutua y Mutualidad son asociaciones autónomas compuestas por personas físicas y jurídicas, que se agrupan de forma voluntaria con la perspectiva, esencialmente, de satisfacer necesidades comunes en los sectores del seguro (vida y no vida) y de la previsión de la salud y cuyas actividades se desarrollan en el mercado. Las mutuas y mutualidades se administran en virtud de un principio de solidaridad entre los miembros, que participan en el gobierno de la empresa siguiendo los principios de ausencia de acciones, libertad de admisión, fines no exclusivamente lucrativos, democracia, solidaridad y autonomía de gestión. Forman parte del sector de sociedades financieras de la Contabilidad Nacional.
Sociedad Agraria de Transformación. Son sociedades civiles que tienen por finalidad la producción, transformación y comercialización de productos agrícolas, ganaderos o forestales, la realización de mejoras en el medio rural, la promoción y desarrollo agrario y la prestación de servicios comunes que sirvan a aquella finalidad. Los socios tienen obligación de participar en la actividad económica de la sociedad; por ello, solo pueden ser socios de estas sociedades las personas que ostenten la condición de titular de explotación agraria o trabajador agrícola, y las personas jurídicas que persigan fines agrarios.
Sociedad Laboral. Sociedad mercantil, productora de mercado, anónima o de responsabilidad limitada, constituida con el objeto de crear o mantener empleo estable para sus socios, en los que la mayoría del capital social es propiedad de los trabajadores, que controlan los órganos directivos de la empresa.
Tercer Sector de Acción Social. Conjunto de organizaciones de carácter privado, surgidas de la iniciativa ciudadana o social, bajo diferentes modalidades, que responden a criterios de solidaridad y de participación social, con fines de interés general y ausencia de ánimo de lucro, que impulsan el reconocimiento y el ejercicio de los derechos civiles, así como de los derechos económicos, sociales o culturales de las personas y grupos que sufren condiciones de vulnerabilidad o que se encuentran en riesgo de exclusión social.
Activity rate. (Active population / Working-age population) x 100
Consumer price index (CPI). An index that assesses the evolution of prices for a set of goods and services purchased by consumers over a given period. To represent this set of goods, the INE selects a "basket" of 479 items distributed in 12 groups. The CPI measures inflation.
Core inflation. Inflation as measured by the CPI, excluding unprocessed food and energy products.
Cost-push inflation. Inflation caused by a push in costs in one or more productive factors.
Demand-pull inflation. Inflation caused by a surge in demand.
Employed population. The group of people who are engaged in some economic activity within the production boundary.
Employment rate. (Employed population / Working-age population) x 100
Final consumption. Goods and services used by individual households or the community to satisfy their individual or collective needs or wants.
Frictional unemployment. Unemployment independent of the level of aggregate demand, associated with various factors: labour market imperfections, waiting time, information asymmetries, etc. It is short-term unemployment that usually does not exceed 4%.
GDP deflator. An index that measures inflation. It is calculated by dividing nominal GDP (current price GDP) by real GDP (constant price GDP).
Gross Domestic Product (GDP). GDP at market prices (nominal GDP), measured in monetary units, is the total value of all final goods and services produced within a territory or country over a specified period. It excludes all intermediate goods and services, as well as those outside the production boundary. However, it does include production activities that are not directly observed.
Gross Added Value (GAV). This is the value of production less the value of intermediate consumption. If fixed capital consumption is also subtracted, the result is Net Added Value (NAV). GAV measures the contribution made to the GDP by a production unit, industry, or sector. In National Accounting, it is the accounting balance of the production account.
Growth rate. It is the percentage change in the Gross Domestic Product (GDP) of a country from one year to the next.
ICNPO. The International Classification of Non-Profit Organizations, recommended by the United Nations for organising such organisations according to their activity.
Inactive population. The group of people who neither work nor seek work. They are not part of the labour market.
Inflation. A widespread and persistent rise in the general level of prices.
Intermediate consumption. Goods and services used in the production process that are consumed within the accounting period. This includes supplies and other operating expenses.
Labour force. The group of people who make up the labour market, both employed and unemployed.
Labour Force Survey (LFS). Is a statistical survey carried out in 60,000 households quarterly, used primarily to collect data on the labour market activities of a population. The survey aims to gather detailed information about employment status, such as the number of people employed, unemployed, and those not actively participating in the labour force. It assesses various aspects including job types, industries, working hours, durations of unemployment, and demographic characteristics like age and education level.
Market production. It refers to production projected for sale at economically significant prices, which are those that significantly influence the quantities producers are willing to offer and the quantities buyers want to purchase. A producer is "market-oriented" when their main production is directed towards the market: this includes non-financial corporations, financial corporations, and producers in the "Households" institutional sector.
NACE. National Classification of Economic Activities. The aim of this classification is to establish a hierarchical set of economic activities that can be used to facilitate the implementation of national statistics that can be differentiated according to established activities, and to classify statistical units and entities according to the economic activity they undertake.
Net sales. Or net turnover, are the sales of goods and provision of services after deducting from such amounts any type of discount, bonus, or sales reduction, as well as VAT and other taxes that can be passed on to the customer. They do not include "other operating income, nor other operating results.
Non-market production. This is production supplied to households or the community at large by the government or non-profit institutions serving households (NPISHs) either for free or at economically insignificant prices. The government and NPISHs are non-market producers.
Non-profit Institutions Serving Households (NPISH). These are non-profit institutions with legal personality that serve households and are non-market private producers. Their main resources come from voluntary contributions in cash or kind made by households as consumers, payments from public administrations, and property income. This institutional sector of the economy is often referred to as the third sector.
Price index. A number index that measures the evolution of the price level of an economy over a period. The most used price indices are the consumer price index (CPI), the GDP deflator, the industrial price index, and the agricultural price index.
Production boundary. All production intended for the market for sale or barter. This also includes all goods or services provided free of charge to individual households or collectively to the community by government units or non-profit institutions serving households (NPISH).
Registered unemployment. An administrative record of people who are registered at public employment offices as job seekers on the last day of each month.
RGSS. General Regime of the Social Security.
RETA. Special Regime for Self-Employed Workers, in which all individuals who habitually, personally, and directly carry out an economically profitable activity must be registered, provided that the performance of this activity is not subject to an employment contract by any company.
Satellite accounts. Satellite accounts are an extension of the national accounts system, sharing its basic concepts, definitions, and classifications. They allow for the enhancement of the analytical capacity of national accounting for specific socio-economic areas in a flexible manner without overloading or distorting the central system.
Seasonal unemployment. Unemployment linked to the natural cycles of activity, such as the agricultural or tourism sectors.
Social economy. A set of formally organised private companies, with decision-making autonomy and freedom of membership, created to meet the needs of their members through the market by producing goods and services, ensuring or financing, and where the possible distribution of profits or surpluses, as well as decision-making, are not directly linked to the capital or contributions provided by each member, corresponding to one vote each. The social economy also includes those formally organised private entities with decision-making autonomy and freedom of membership that produce non-market services for families, whose surpluses, if any, cannot be appropriated by the economic agents that create, control, or finance them. The Social Economy is delineated in Spain by Law 5/2011, of 29 March, on the Social Economy, and includes cooperatives, mutual societies, worker-owned companies, integration enterprises, special employment centres, fishermen's guilds, agricultural transformation societies, and unique entities created by specific norms governed by the guiding principles outlined by the law. Entities that engage in economic and business activity whose operating rules respond to the said guiding principles may also be part of the Social Economy.
Third Sector. In its broadest sense, it is composed of all non-market producers integrated into the institutional sector of NPISHs. Most of these producers are associations and foundations, and within this group, the third sector of social action, culture, and sports are particularly notable.
Third Sector of Social Action. These are private organizations, emerged from citizen or social initiative, in various forms, that respond to criteria of solidarity and social participation, with aims of general interest and non-profit, that promote the recognition and exercise of civil rights, as well as economic, social, or cultural rights of people and groups suffering conditions of vulnerability or at risk of social exclusion.
Unemployed population. People in the labour market who are not employed or engaged in economic activity but are seeking work.
Unemployment rate. (Unemployed population / Active population) x 100
Volunteering. The International Labour Organization (ILO) defines volunteer work as unpaid and non-obligatory work, that is, unpaid time that individuals dedicate to activities, either through an organization or directly for other individuals who do not belong to the household of the volunteer. The ILO notes that only volunteer work through an organization and performed by non-profit institutions can be considered in the satellite account of non-profit institutions.