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All glossary entries


undertaking for collective investment in transferable securities


Unit labour costs in the manufacturing sector. See unit labour costs


Unit labour costs in the total economy. See unit labour costs

underlying asset

The asset (i.e. the financial instrument or security) upon which a derivatives contract is based.


Any person, according to the EU definition, aged 15 to 74 who is (i) without work during the reference week, (ii) currently available for work and (iii) actively seeking work.

unemployment rate

The number of unemployed persons as a percentage of the labour force.

Union law

The founding Treaties of the European Union (primary legislation) and the provisions of instruments enacted by the Union institutions by virtue of them (secondary legislation). In a broader sense, Union law encompasses all the rules of the Union legal order, including general principles of law, the case law of the Court of Justice of the European Union, law flowing from the Union's external relations and supplementary law contained in conventions and similar agreements concluded between the Member States to give effect to Treaty provisions. All these rules of law form part of what is known as the acquis communautaire.

unit labour costs

Total labour costs per unit of output calculated for the euro area as the ratio of total compensation per employee to GDP at constant prices per person employed.

unrealised gains or losses

Gains/losses arising from the revaluation of assets compared with their (adjusted) cost of acquisition.


The process used to recalculate obligations in some net settlement systems where transfers between the accounts of participants are provisional until all of them have finally discharged their settlement obligations. If a particular participant fails to settle, some or all of the provisional transfers involving that participant are deleted from the system and the settlement obligations of the remaining participants are recalculated. See also zero-hour rule

user account

An account held in the name of one or more end users which is used in the initiation or acceptance of transfers of value stored or registered on the account.