It illustrates the generation of income of institutional sectors connected directly with the production process. It shows how value added covers compensation of employees and other taxes (less subsidies) on production. The balancing item is operating surplus, which is the surplus (or deficyt) on production activities before account has been taken of the interest, rents or charges which the production unit:

(a) must pay on financial assets or on natural resources - which it has borrowed or rented;

(b) must receive on financial assets or on natural resources of which it is the owner.

• 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.)

• Regional accounts

• Operating surplus, gross/Mixed income, gross