DEFINITION: This ABB is a Business Agnostic Data Set which contains all the data about the operational and financial transactions performed by a public administration. Source: https://www.oecd-ilibrary.org/docserver/5kml60vk0h9x-en.pdf?expires=1643710649&id=id&accname=guest&checksum=68D7F24A9937B907CA8EC643592E6B89 INTEROPERABILITY SALIENCY: IoP Dimension: Structural IoP The Data Set ABB is salient for semantic interoperability because it provides a collection of data to be shared or exchanged between ICT systmes as stated in the EIF recommendation n° 30: "Perceive data and information as a public asset that should be appropriately generated, collected, managed, shared, protected and preserved."