Government Finance Statistics Manual 2014

Th is appendix describes the various organizational structures used to provide social protection and the as- sociated government ...

278 Government Finance Statistics Manual 2014 similar policies, and members of households are able to predict with a reasonable ...

Social Protection 279 the benefi ts from a market producer before distrib- uting them to the household, or the households could ...

280 Government Finance Statistics Manual 2014 the contributions of the participants and/or their em- ployers are kept in a separ ...

Social Protection 281 population), although possibly limited by eligi- bility criteria, while employment-related schemes provide ...

282 Government Finance Statistics Manual 2014 separate institutional unit exists^7 that is directly held responsible, and accoun ...

Social Protection 283 A2.23 Th e typology of employment-related social insurance schemes further distinguishes based on the type ...

284 Government Finance Statistics Manual 2014 Government provides directly to the house- holds goods and services purchased fro ...

Social Protection 285 At least one of the following three conditions is met:  Participation in the scheme is obligatory ei- th ...

286 Government Finance Statistics Manual 2014 receive benefi ts for themselves or their dependents. Th e primary receipts of soc ...

Social Protection 287 A separate institutional unit that operates a pen- sion scheme that is therefore regarded as an au- tonom ...

288 Government Finance Statistics Manual 2014 Table A2.3 Illustrative Recording of Flows Related to Employment-Related Pension S ...

Social Protection 289 segregated reserves, but the organization and op- erations of the scheme do not meet the criteria to be an ...

290 Government Finance Statistics Manual 2014 A2.51 If government controls the fi nancial corpo- ration that manages the employm ...

Social Protection 291 rent (1415)). Th e investment income is also recorded as being distributed to the benefi ciaries (classifi ...

292 Government Finance Statistics Manual 2014 A2.63 Even if the arrangement transforms the pension liability, so that it is to b ...

Social Protection 293 Table A2.4 Illustrative Recording of Flows Related to Employment-Related Nonpension Social Insurance Schem ...

3 Th is appendix provides guidance on selected issues that may arise in the recording of fl ows and stock positions related to p ...

Debt and Related Operations 295 debt obligation within a contractual arrangement between a creditor and a debtor. With debt forg ...

296 Government Finance Statistics Manual 2014 A3.12 With debt rescheduling, the applicable ex- isting debt is recorded as being ...