Aflønning af ansatte (D.1) omfatter de samlede ydelser i kontanter og naturalier, som arbejds giverne betaler de ansatte for det arbejde, de har leveret i regnskabsperioden.
Compensation of employees (D.1) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return lor work clone by the latter during the accounting period.