Government Finance Statistics Manual 2014

Some Cross-Cutting Issues 317 Box A4.1 Criteria to Determine Whether a License Represents an Asset Sale or Rent Several criteria ...

318 Government Finance Statistics Manual 2014 lease satisfi es most or all of the criteria to be consid- ered a sale of an asset ...

Some Cross-Cutting Issues 319 An alternative regime is to issue a permit for a strictly limited period of time, less than a yea ...

320 Government Finance Statistics Manual 2014 A4.38 When licenses to use natural resources such as radio spectrum, land, timber, ...

Some Cross-Cutting Issues 321 balance sheet an asset under other accounts receivable equal to the value of the license fee cover ...

322 Government Finance Statistics Manual 2014 Box A4.2 Statistical Treatment of Permits Issued by Government: Examples Suppose u ...

Some Cross-Cutting Issues 323 If a limited number of permits are issued with the intent to restrict discharges, the payment sho ...

324 Government Finance Statistics Manual 2014 Public-Private Partnerships Introduction A4.58 Public-private partnerships (PPPs) ...

Some Cross-Cutting Issues 325 Box A4.4 Determining the Economic Ownership of PPP-Related Assets The economic owner of the assets ...

326 Government Finance Statistics Manual 2014 Public Sector Accounting Standards (IPSASs) con- siderations of control of the ass ...

Some Cross-Cutting Issues 327 transactions to be constructed using assumptions about expected asset values and interest rates. ...

328 Government Finance Statistics Manual 2014 between all policy holders and a few claimants. While public corpora tions may be ...

Some Cross-Cutting Issues 329 pre mium of 30, intended to provide coverage for the fi rst three months of the next reporting per ...

330 Government Finance Statistics Manual 2014 premiums (fees) re present a transaction in fi nan- cial asset and lia bilities, a ...

Some Cross-Cutting Issues 331 premi um supplement, attributed to the policy- holders. Conceptually, general government or public ...

Regional Arrangements 5 Th is appendix describes various regional arrangements for monetary and economic cooperation and the imp ...

Regional Arrangements 333 in certain sectors.^2 Th is type of arrangement is diff er- ent from bilateral cooperation agreements ...

334 Government Finance Statistics Manual 2014 A5.12 Th e customs duty revenue is attributed to the designated agency and should ...

Regional Arrangements 335 discrepancy between the customs duty revenue col- lected by a member state and that member’s share of ...

336 Government Finance Statistics Manual 2014 cooperation/coordination arrangements rather than eff ective common fi scal polici ...