| Concepts
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EMPLOYEE: Person who carries out an activity under the authority and direction of another under the terms of an employment contract, whether or not subject to written form, which entitles him/her to a remuneration that does not depend on the results of the economic unit for which he/she works.
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INSTITUTIONAL SECTOR: Group of institutional units which have a similar type of economic behaviour.
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LOCAL UNIT: An enterprise or part thereof (e.g. a workshop, factory, warehouse, office, mine or depot) situated in a geographically identified place. At or from this place economic activity is carried out for which ' save for certain exceptions ' one or more persons work (even if only part-time) for one and the same enterprise.
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REFERENCE PERIOD: Period to which the information refers and which may be a specific day or a time interval (month, fiscal year, calendar year, among others).
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INSTITUTIONAL UNIT: The institutional unit is an elementary economic decision-making centre characterized by uniformity of behaviour and decision-making autonomy in the exercise of its principal function. A resident unit is regarded as constituting an institutional unit if it has decision-making autonomy in respect of its principal function and either keeps a complete set of accounts or it would be possible and meaningful, from both an economic and legal viewpoint, to compile a complete set of accounts if they were required.
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DEPENDENT EMPLOYMENT: Employment for which the holder has an explicit or implicit contract, whether or not subject to written form, which entitles him/her to basic remuneration that is not directly dependent on the income of the unit for which he works.
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ECONOMIC ACTIVITY: Combination of resources such as labour, raw materials, equipment, etc., are joined, leading to the creation of specific goods or services. Regardless of the factors of production integrating the good or service produced, all activities generically imply an input of products (goods or services), a production process and an output of products (goods or services).
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