Valsts valodas centra izstrādātie sociālo jautājumu, socioloģijas un statistikas termini

Konteksts: [..] When the criteria and conditions to record a dividend at the time of interim payment are not met, this payment is recorded as a financial advance, with reference to 5.128 in the ESA: other accounts receivable / payable, excluding trade credits and advances, (F.79) are "financial claims that arise from timing differences between distributive transactions (…) and the corresponding payment." Dividends are an example provided in 5.129. [..]
Avots: Eurostat Manual on Government Deficit and Debt