Government Finance Statistics Manual 2014

Glossary 417 Taxes on capital gains Taxes on capital gains consist of taxes on the capital gains (including capital gain distrib ...

418 Government Finance Statistics Manual 2014 Transfers not elsewhere clas- sifi ed (payable) Transfers not elsewhere classifi e ...

Glossary 419 Weapons systems Weapons systems include vehicles and other equipment such as warships, subma- rines, military aircr ...

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Index A Above-the-line transactions, 4.53, Table 4A.1 Accounting rules choice of gross and net presenta- tions, 3.143–3.151 cred ...

422 Index Asset management companies. See Restructuring agencies Assets analytic framework, 1.34 appearance or disappearance of, ...

Index 423 reclassifi ed as equity, 3.97, 7.150, 9.21, 10.84 refi nancing through, A3.14–A3.16 valuation of, 3.115–3.117, 7.27 Bo ...

424 Index coverage in GFS versus 2008 SNA, 1.24 defi nition of, 6.9 employee benefi ts purchased by employee, 6.14 employer-empl ...

Index 425 holding gains and losses on, 10.23 monetary/nonmonetary transac- tions expressed in, 3.8, 3.19 of denomination, 3.131, ...

426 Index prepayments versus, 7.226 transferable versus nontransferable, 7.140 valuation, 7.142, 10.23 Deposit-taking corporatio ...

Index 427 Entitlements employment-related pension, 2.102, 5.95, 5.116, 7.189, 9.63, 10.36, 10.41, 10.72 life insurance and annui ...

428 Index classifi cation according to counter- parties, 7.264–7.265, 9.86–9.87, Table 9.2 classifi cation by maturity, 7.266–7. ...

Index 429 ownership of, 7.37–7.39 recording of transactions in, 8.24–8.43 revalued stock position for PIM, Box 6.1 time of recor ...

430 Index Balance of Payments and International Investment Position Manual and, A7.73–A7.98 balance sheets in, 1.30, 7.1–7.3 bal ...

Index 431 Gross operating balance, 4.20, Table 4.1, Table 4A.1 Gross saving, A7.54, Table 4A.1 Guarantees classifi cation of, 3. ...

432 Index Institutional units ancillary activities of, 2.45 application of defi nition, 2.39–48 artifi cial subsidiary, 2.42 cen ...

Index 433 fi nancial intermediation services indirectly measured (FISIM) and, 6.62, 6.81 grace periods and, 6.69 gross versus ne ...

434 Index other changes in volume of, 8.31, 10.51–10.52, 10.60 recording transaction, 8.50–8.53 rent receivable/payable on, 5.12 ...

Index 435 nonprofi t institutions as, 2.37 regional enterprises as, 2.20 transfers of goods and services purchased from, 6.40, 6 ...

436 Index IPSAS surplus/defi cit versus, A6.56 savings in national accounts versus, 4.18, A7.19 Net worth as sustainability indi ...