Government Finance Statistics Manual 2014

The Government Finance Statistics Analytic Framework 77 Table 4.6 Summary Statement of Explicit Contingent Liabilities and Net I ...

Annex: Using GFS for Fiscal Analysis. Th is annex describes the use of GFS in creating fi scal indicators. Introduction. 4.51 Th ...

The Government Finance Statistics Analytic Framework 79 For example, privatization proceeds or the repay- ment of policy lending ...

80 Government Finance Statistics Manual 2014 Table 4A.1 Fiscal Indicators Available from the GFS Framework Fiscal Indicator Equi ...

The Government Finance Statistics Analytic Framework 81 Table 4A.1 Fiscal Indicators Available from the GFS Framework (concluded ...

82 Government Finance Statistics Manual 2014 Table 4A.1 Fiscal Indicators Available from the GFS Framework (concluded) Fiscal In ...

The Government Finance Statistics Analytic Framework 83 Table 4A.2 Fiscal Indicators Requiring Additional Data Fiscal Indicator ...

Revenue 5 Th is chapter defi nes the concept of revenue and de- scribes the manner in which revenue is classifi ed. Defi ning Re ...

Revenue 85 eliminated in consolidation so that only grants from foreign governments and international organizations would remain ...

86 Government Finance Statistics Manual 2014 systems oft en record revenue only on a cash basis. Th is is especially the case fo ...

Revenue 87 (reduction) in other accounts receivable (3208), should be recorded. Th e amount of taxes and social insurance contri ...

88 Government Finance Statistics Manual 2014 Table 5.1 Summary Classifi cation of Revenue 1 Revenue 12 Social contributions [GFS ...

Revenue 89 payroll and workforce; (iii) taxes on property; (iv) taxes on goods and services; (v) taxes on international trade an ...

90 Government Finance Statistics Manual 2014 Th e transfer is an implicit social assistance ben- efi t (272) if receivable by h ...

Revenue 91 recorded as tax revenue receivable by the government unit. Amounts retained by the collecting unit as a col- lection ...

92 Government Finance Statistics Manual 2014 corporations that become payable during the current reporting period, irrespective ...

Revenue 93 Payments earmarked for social security schemes, which are classifi ed as social security contribu- tions (121) Taxes ...

94 Government Finance Statistics Manual 2014 5.54 While sharing certain characteristics with taxes on property, the following ta ...

Revenue 95 in this tax category. Conversely, refunds of these taxes when goods are exported are recorded as a reduction of the t ...

96 Government Finance Statistics Manual 2014 transferred to the government. Fiscal monopolies are public corporations, public qu ...