Government Finance Statistics Manual 2014

Debt and Related Operations 297 A3.21 A common example of debt conversion is debt-for-equity swaps.^6 Determining the value of t ...

298 Government Finance Statistics Manual 2014 Figure A3.1 Decision Tree for the Statistical Treatment of Debt Assumption (^1) An ...

Debt and Related Operations 299 of the amount expected to be received by the as- sumer. If this amount is equal to the liability ...

300 Government Finance Statistics Manual 2014 reduction in its fi nancial assets in the form of currency and deposits).  For th ...

Debt and Related Operations 301 Debt Concessionality A3.39 Th ere is no consistent defi nition or measure of debt concessionalit ...

302 Government Finance Statistics Manual 2014 determine whether such an entity or unit should be treated as part of the general ...

Debt and Related Operations 303 Figure A3.2 Decision Tree for the Statistical Treatment of “Capital Injections” (^1) An “effecti ...

304 Government Finance Statistics Manual 2014 When government buys a loan that has a fair value much less than its nominal valu ...

Debt and Related Operations 305 At the time of borrowing—A transaction creat- ing a debt liability of the government to the bor ...

306 Government Finance Statistics Manual 2014  No true-sale securitization,^20 which is schemes that do not involve a true tran ...

Debt and Related Operations 307 swaps (CDS) (protection buyer) from the securi- tization unit (protection seller) for a premium ...

308 Government Finance Statistics Manual 2014 On-Lending of Borrowed Funds A3.72 On-lending of borrowed funds refers to a reside ...

Debt and Related Operations 309 Stock Positions and Related Flows with the IMF A3.79 Th is section briefl y describes the stock ...

310 Government Finance Statistics Manual 2014 IMF’s sale (repurchase) of the member’s currency to meet the demand for use of IMF ...

Debt and Related Operations 311 increase refl ects the reduction in IMF holdings of the member’s currency in the No. 1 Account a ...

Some Cross-Cutting Issues 4 Th is appendix applies government fi nance statistics principles to illustrate the recording of: lea ...

Some Cross-Cutting Issues 313 ownership of the asset. Financial leases can apply to all non fi nancial assets, including natural ...

314 Government Finance Statistics Manual 2014 the lease term at a price that is suffi ciently low that the exercise of the optio ...

Some Cross-Cutting Issues 315 A4.17 Land is the classic case of an asset subject to a resource lease, but all other natural reso ...

316 Government Finance Statistics Manual 2014 (31441) for the user, distinct from the resource itself; however, the value of the ...