05Outlays on human resource development
- Outlays on human resource development are defined as a set of activities undertaken to improve efficiency of human resources as well as the granting of benefits to employees. Includes outlays on the respective equipment , facilities, personnel, etc.Excludes: payments in kind such as provision of food or clothing , free or subsidized housing (06.1); safety devices and measures at work (06.3); contributions to cultural, recreational, educational facilities serving the general public (04.3).
IN OTHER LANGUAGES
Dépenses de valorisation des ressources humaines
Расходы на развитие людских ресурсов
Gastos en desarrollo de los recursos humanos
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