Gross operating surplus (in case of the house-holds sector also gross mixed income) which is the balancing item in the generation of income account, and is created as a result of correcting gross domestic product with transactions directly connected with the production proces (that is compensation of employees, taxes less subsidies on production and imports).

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
  Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)

• Generation of income account
• Regional accounts