Government Finance Statistics Manual 2014

Index 437 Nonresource net lending/net borrowing, 4.59, Table 4A.2 operating balance, Table 4A.2 primary net lending/net borrowin ...

438 Index P Partitioning of transactions, 3.11, 3.29, 3.118, 3.124, A7.29, Table A7.1 Partnerships, 2.32, 2.141, 7.169. See also ...

Index 439 holding companies, 2.128 joint ventures with public sector units, 2.140–2.143 nationalization of, 9.55 nonresident gov ...

440 Index distributed without transformation, 6.40, 6.27 valuation of, 6.41 See also Use of goods and services Q Quasi-corporati ...

Index 441 attribution, 5.33–5.40 classifi cation of, 1.21, 5.21–5.22, Table 5.1, Table A8.1. See also specifi c type defi nition ...

442 Index employers’ contributions as expense, 6.19–6.26 employers’ contributions as revenue, 5.99–5.100 employment-related, A2. ...

Index 443 institutional units subject to dual control, 2.79, 2.99 international comparison of data for, 2.77 relation to other i ...

444 Index Super-dividends, 5.115–5.116, 6.110 Supranational authorities, 2.18, 5.37 Sustainability calculation of primary balanc ...

Index 445 refunds, 3.145, 5.7, 5.27 regional organizations and, 2.18 relief measures, 5.28–5.31 rent and, 5.128, 5.133 sales, 5. ...

446 Index use of goods and services versus, 6.37–6.42 valuation of, 3.112, 3.121 voluntary transfers, 3.86 Transport equipment, ...