Government Finance Statistics Manual 2014

388 Government Finance Statistics Manual 2014

Table A8.2 Classifi cation of Expense

2 Expense 27 Social benefi ts [GFS]

21 Compensation of employees [GFS] 271 Social security benefi ts [GFS]

211 Wages and salaries [GFS] 2711 Social security benefi ts in cash [GFS]

2111 Wages and salaries in cash [GFS] 2712 Social security benefi ts in kind [GFS]

2112 Wages and salaries in kind [GFS] 272 Social assistance benefi ts [GFS]

212 Employers' social contributions [GFS] 2721 Social assistance benefi ts in cash [GFS]

2121 Actual employers’ social contributions [GFS] 2722 Social assistance benefi ts in kind [GFS]

2122 Imputed employers’ social contributions [GFS] 273 Employment-related social benefi ts [GFS]

22

23

24

241

242

243

25

251

2511

2512

252

2521

2522

253

26

261

2611

2612

262

2621

2622

263

2631

2632

Use of goods and services

Consumption of fi xed capital [GFS]

Interest [GFS]

To nonresidents [GFS]

To residents other than general government

[GFS]

To other general government units [GFS]

Subsidies

To public corporations

Public nonfi nancial corporations

Public fi nancial corporations

To private enterprises

Private nonfi nancial enterprises

Private fi nancial enterprises

To other sectors

Grants

To foreign governments

Current

Capital

To international organizations

Current

Capital

To other general government units

Current

Capital

2731 Employment-related social benefi ts in

cash [GFS]

2732 Employment-related social benefi ts in

kind [GFS]

28 Other expense

281 Property expense other than interest

2811 Dividends

28111 To nonresidents

28112 To residents

2812 Withdrawals of income from

quasi-corporations

2813 Property expense for investment income

disbursements

2814

2815

Rent

Reinvested earnings on foreign direct

investment

282 Transfers not elsewhere classifi ed

2821 Current transfers not elsewhere classifi ed

2822 Capital transfers not elsewhere classifi ed

283 Premiums, fees, and claims related to nonlife

insurance and standardized guarantee schemes

2831 Premiums, fees, and current claims payable

28311 Premiums payable

28312 Fees payable for standardized guarantee

schemes

28313 Current claims payable

2832 Capital claims payable

(^) Note: Further breakdown/“of which lines” may be analytically useful and could be presented as indicated in the detailed tables in Chapter 6.