Government Finance Statistics Manual 2014

The Balance Sheet 197 (or a deposit^43 ) because the risks and rewards of own- ership of the securities remain with the original ...

198 Government Finance Statistics Manual 2014 shares are those that provide for participation in the residual value on the disso ...

The Balance Sheet 199 investment in fi nancial or nonfi nancial assets. Th ese funds issue shares (if a corporate structure is u ...

200 Government Finance Statistics Manual 2014 yet earned (called unearned premiums) and claims incurred but not yet settled. 7.1 ...

The Balance Sheet 201 either their employer or a fund designated by the em- ployer, to pay pensions earned as part of a compensa ...

202 Government Finance Statistics Manual 2014 Claims of pension funds on pension manager (62064, 62164, 62264, 63064, 63164, 632 ...

The Balance Sheet 203 possible to eliminate the risk associated with a deriva- tive by creating a new but reverse contract havin ...

204 Government Finance Statistics Manual 2014 At maturity, redemption is unconditional for a forward-type contract, whereas for ...

The Balance Sheet 205 by the debtor of the underlying instrument. Like other fi nancial derivatives, credit derivatives are freq ...

206 Government Finance Statistics Manual 2014 construction in advance for work being performed, or for prepayments of goods and ...

The Balance Sheet 207 of own funds is equal to the value of shares and other equity (at current market prices on the balance she ...

208 Government Finance Statistics Manual 2014 7.237 From the foregoing list, it follows that all li- abilities included in the G ...

The Balance Sheet 209 be payable if market-equivalent interest prevailed. If such a transfer were recognized, it would usually b ...

210 Government Finance Statistics Manual 2014 a contingent liability is recognized as a liability. With contingent liabilities, ...

The Balance Sheet 211 associated with the debt with any degree of accuracy. In contrast to standardized guarantees, one-off guar ...

212 Government Finance Statistics Manual 2014 of such a one-off guarantee is treated as debt assumption^76 and this liability is ...

The Balance Sheet 213 7.263 As mentioned earlier in this chapter, loans are recorded at nominal value (i.e., the amount ad- vanc ...

214 Government Finance Statistics Manual 2014 Table 7.11 Cross-Classifi cation of Financial Assets and Liabilities by the Instit ...

The Balance Sheet 215 Table 7.12 Classifi cation of Debt Liabilities and Financial Assets Corresponding to Debt Instruments by M ...

216 Government Finance Statistics Manual 2014 7.270 Measuring the value of outstanding long-term public sector debt (original ma ...