Government Finance Statistics Manual 2014

Other Economic Flows 257 Uncompensated seizures 10.62 Government units may take possession of the assets of other institutional ...

258 Government Finance Statistics Manual 2014 increase in assets if the actual damage falls short of the amount covered by the a ...

Other Economic Flows 259 When two units are merged, all fi nancial claims and liabilities that existed between them are eliminat ...

260 Government Finance Statistics Manual 2014 recording is followed for allocated gold accounts that become part of monetary gol ...

Th is appendix describes the changes in the Govern- ment Finance Statistics Manual 2014 (GFSM 2014) from the Government Finance ...

262 Government Finance Statistics Manual 2014 paragraph 1.35, also recognizing the close relation- ship with accounting standard ...

Changes from the GFSM 2001 and GFSM 1986 263 provident funds (see paragraph 2.148); sovereign wealth funds (see paragraph 2.152) ...

264 Government Finance Statistics Manual 2014 A1.34 Paragraph 4.7 elaborates on the coverage of GFS, emphasizing that data shoul ...

Changes from the GFSM 2001 and GFSM 1986 265 collected by general government are clarifi ed in para- graph 5.39. A1.50 Th e GFSM ...

266 Government Finance Statistics Manual 2014 A1.64 Th e treatment of fi nes and penalties im- posed for evasion of taxes and ba ...

Changes from the GFSM 2001 and GFSM 1986 267 between consumption of fi xed capital and deprecia- tion as used in government fi n ...

268 Government Finance Statistics Manual 2014 distinguished as current transfers not elsewhere classi- fi ed (2821) (see paragra ...

Changes from the GFSM 2001 and GFSM 1986 269 the time of recording when the production of these fi xed assets takes a long time ...

270 Government Finance Statistics Manual 2014 the two concepts (see paragraphs 7.204 and 7.221, re- spectively), describing the ...

Changes from the GFSM 2001 and GFSM 1986 271 A1.142 Concessional loans and their treatment in macroeconomic statistics are clari ...

272 Government Finance Statistics Manual 2014 assets, such as subsoil assets, noncultivated biological resources, other natural ...

Changes from the GFSM 2001 and GFSM 1986 273 References to other machinery and equipment (61122) are replaced with references t ...

274 Government Finance Statistics Manual 2014 in the statistics for that country. It is possible, how- ever, to compile statisti ...

Changes from the GFSM 2001 and GFSM 1986 275 liabilities. Th e changes in the stock position of debt li- abilities cannot be rec ...

276 Government Finance Statistics Manual 2014 if supplementary information is available on policy lending, both the overall bala ...