Government Finance Statistics Manual 2014

Glossary 397 Bills Bills are defi ned as securities (usually short-term) that give holders the uncon- ditional rights to receive ...

398 Government Finance Statistics Manual 2014 Center of predominant eco- nomic interest An institutional unit has a center of pr ...

Glossary 399 Contracts, leases, and licenses Contracts, leases, and licenses are treated as assets only when both the fol- lowin ...

400 Government Finance Statistics Manual 2014 Debit entry A debit entry is an increase in an asset, a decrease in a liability, o ...

Glossary 401 Depository receipts Depository receipts are securities that represent ownership of securities listed in other econo ...

402 Government Finance Statistics Manual 2014 Embedded derivative An embedded derivative arises when a derivative feature is ins ...

Glossary 403 Excises Excises are taxes levied as a product-specifi c unit tax on a predefi ned limited range of goods .......... ...

404 Government Finance Statistics Manual 2014 Financial lease A fi nancial lease is a contract under which the lessor, as legal ...

Glossary 405 Grants Grants are transfers receivable by government units, from other resident or nonresident government units or ...

406 Government Finance Statistics Manual 2014 Intellectual property products Intellectual property products are the result of re ...

Glossary 407 Life insurance Life insurance is an activity whereby a policyholder makes regular payments to an insurer in return ...

408 Government Finance Statistics Manual 2014 Maturity of a debt instrument Th e maturity of a debt instrument refers to the tim ...

Glossary 409 Noncultivated biological resources Noncultivated biological resources consist of animals, birds, fi sh, and plants ...

410 Government Finance Statistics Manual 2014 Off-market swap An off -market swap is a swap contract that has a nonzero value at ...

Glossary 411 Other recurrent taxes on property Other recurrent taxes on property include all recurrent taxes on property other t ...

412 Government Finance Statistics Manual 2014 Premiums, fees, and claims payable related to nonlife insurance and standardized g ...

Glossary 413 Public deposit-taking corporations Public deposit-taking corporations are fi nancial corporations controlled by gen ...

414 Government Finance Statistics Manual 2014 Regional arrangements Regional arrangements involve coordination of institutional ...

Glossary 415 Securities repurchase agree- ment (repo) A securities repurchase agreement (repo) is an arrangement involving the s ...

416 Government Finance Statistics Manual 2014 Social security schemes Social security schemes are social insurance schemes cover ...