摘要：Financial intermediation services indirectly measured, or simply FISIM, is an adjustment made in national accounts which constitutes significant element in output of the financial institutions. Therefore, the methodological aspects of this adjustment are still broadly discussed issue. In case of the Czech Republic, the institution responsible for the estimation is the Czech Statistical Office. The paper deeply analyses the approach of this institution and compare it with opinions of many authors. Based on this literature research, the aim of this paper is to propose improvements in the current estimation and find out other options how to estimate the most accurate value of FISIM.
