Government Finance Statistics Manual 2014

GFS and Other Macroeconomic Statistics 377 reduction in the appropriate foreign fi nancial asset is recorded. Exceptionally lar ...

378 Government Finance Statistics Manual 2014 a functional classifi cation, it is fully consistent with the instrument breakdown ...

GFS and Other Macroeconomic Statistics 379 institutional units are aggregated into sectoral bal- ance sheets, which contain the ...

380 Government Finance Statistics Manual 2014 data as a proxy for data compiled on an accrual basis, or make adjustments to cash ...

GFS and Other Macroeconomic Statistics 381 and development on environmental protection; and the general administration, training ...

382 Government Finance Statistics Manual 2014 country and making an assessment as to whether the tax base in each circumstance i ...

GFS and Other Macroeconomic Statistics 383 Other payments to government A7.121 Only those payments that are consid- ered to be t ...

384 Government Finance Statistics Manual 2014 case of fi shing licenses, and in other cases they may relate to the use of the en ...

Th is appendix provides all of the classifi cation codes used in the GFS framework. A8.1 Classifi cation codes are used in the G ...

386 Government Finance Statistics Manual 2014 Figure A8.1 The Classifi cation Coding System for GFS 2 Flows Stock positions Tran ...

GFS Classifi cations 387 Table A8.1 Classifi cation of Revenue 1 Revenue 122 Other social contributions [GFS] 11 Taxes 1221 Empl ...

388 Government Finance Statistics Manual 2014 Table A8.2 Classifi cation of Expense 2 Expense 27 Social benefi ts [GFS] 21 Compe ...

GFS Classifi cations 389 Assets and Liabilities by Institutional Sector A8.4 Classifi cations of the Counterparty of Transaction ...

390 Government Finance Statistics Manual 2014 Table A8.3 Classifi cations of Flows and Stock Positions in Assets and Liabilities ...

GFS Classifi cations 391 Table A8.3 Classifi cations of Flows and Stock Positions in Assets and Liabilities Classifi cation of t ...

392 Government Finance Statistics Manual 2014 Table A8.3 Classifi cations of Flows and Stock Positions in Assets and Liabilities ...

GFS Classifi cations 393 Table A8.4 Classifi cations of the Counterparty of Transactions and Stock Positions in Financial Assets ...

394 Government Finance Statistics Manual 2014 by Maturity and by Type of Debt Instrument A8.5 Classifi cation of Debt Liabilitie ...

GFS Classifi cations 395 Table A8.6 Classifi cation of Expenditure by Functions of Government According to Divisions and Groups ...

9 Accrual basis of recording (^) In the accrual basis of recording, fl ows are recorded at the time economic value is created, t ...