Government Finance Statistics Manual 2014

Transactions in Financial Assets and Liabilities 237 securities is given by the periodic coupon payments. If coupon payments are ...

238 Government Finance Statistics Manual 2014 fi nanced by a loan transaction: the lessor and lessee record a loan equal to the ...

Transactions in Financial Assets and Liabilities 239 9.51 From time to time, corporations restructure their shares and may off e ...

240 Government Finance Statistics Manual 2014 in all types of insurance activities.^18 When operat- ing standardized guarantee s ...

Transactions in Financial Assets and Liabilities 241 9.65 For a defi ned-contribution scheme, transac- tions in pension liabilit ...

242 Government Finance Statistics Manual 2014 should be shown separately for assets and liabilities, whenever possible, but net ...

Transactions in Financial Assets and Liabilities 243 (the “grant” date), providing that an employee may purchase a given number ...

244 Government Finance Statistics Manual 2014 changes in the volume of assets (reclassifi cation) should be recorded to maintain ...

Th is chapter describes the other economic fl ows that are recorded in the government fi nance statistics frame- work. Th e two ...

246 Government Finance Statistics Manual 2014 increase net worth. In contrast, other economic fl ows related to reclassifi catio ...

Other Economic Flows 247 Table 10.2 Classifi cation of Other Economic Flows Holding gains and losses Other changes in the volume ...

248 Government Finance Statistics Manual 2014 Table 10.2 Classifi cation of Other Economic Flows (concluded) Holding gains and l ...

Other Economic Flows 249 asset leads to a positive real holding gain, and a decrease in the relative price of an asset leads to ...

250 Government Finance Statistics Manual 2014 Valuables (413) 10.18 Th e nature of valuables is that they are held as a store of ...

Other Economic Flows 251 10.27 Prices of bonds may also change because of a change in the creditworthiness of the issuer or guar ...

252 Government Finance Statistics Manual 2014 scheme when there is a change in the value of the li- ability because of a change ...

Other Economic Flows 253 (or the corresponding fi nancial asset in the form of a debt instrument) on which no interest accrues ( ...

254 Government Finance Statistics Manual 2014 Valuables, such as precious stones, antiques, and other art objects, for which th ...

Other Economic Flows 255 appearance (or enter the asset boundary) because of activity in the vicinity—for example, land that bec ...

256 Government Finance Statistics Manual 2014 change in the volume of assets. Subsequently, it is then exchanged as a transactio ...