436 Index
IPSAS surplus/defi cit versus, A6.56
savings in national accounts versus,
4.18, A7.19
Net worth
as sustainability indicator, 4.3,
4.39–4.40, 4.54, Table 4A.1
balance sheet calculation, 3.142,
4.39, 7.228–7.333, Figure 7.1,
Table 4.4, Table 7.1
defi nition of, 4.39, 7.1, 7.228
in government fi nance statistics
framework, 1.30, 1.33, Figure 4.1
IPSASs’ net asset/equity versus,
A6.48
of unincorporated enterprises,
7.173, 7.232
own funds versus, 7.231, Figure 7.1
See also Changes in net worth
Nominal value
arrears measured at, 7.250
as proxy for market values, 7.30
calculation of, 7.21
concessional loans at, 7.246, 9.11
defi nition of, 3.115
face value versus, 3.115
fair value of nonperforming loans
versus, 7.263
gross debt at, 7.241
of loans, 7.263
publicly guaranteed debt at, 7.255
Nonfi nancial assets
accounting identity, 8.2
appearance/disappearance of,
10.48–10.51
categories of, 7.17
characteristics of, 7.17
choice of net or gross presentation,
3.146–3.147
classifi cation in Statement of Opera-
tions, 4.25
classifi cation of, 7.34, 8.3–8.4,
8.21–8.23, Table 7.2, Table 8.1.
See also each category of non-
fi nancial assets
consolidated statistical presentation,
3.162
costs of ownership transfer, 6.60,
8.6–8.8
defi nition of, 7.17
fi xed, 7.35–7.74, 8.24–8.43
goods and services expenses versus
acquisition of, 6.43–6.49gross investment in, 8.4, Table 4A.1
gross presentation of, 3.146
holding gains and losses on,
10.19–10.20
in expenditure, 4.21
in government fi nance statistics
framework, 1.33, 1.34, Figure 4.1
inventories, 7.75–7.86, 8.44–8.47
loss of economic value, 10.51
net investment in, 1.34, 4.16, 8.4
net presentation of some categories
of, 3.146–3.147
netting of transactions in, 8.19–8.20
nonproduced, 7.90–7.117, 8.49–8.58
time of recording transactions in,
3.88–3.92, 8.13–8.17
types of, 7.17
valuables, 7.87–7.89, 8.48
valuation of, 7.20–7.22, 8.9–8.12
Nonfi nancial corporations
economic sector, 2.35, 2.52,
Figure 2.1
public sector, 2.114, Figure 2.2
Nonfi nancial public sector, 2.122
Nonlife insurance
claims on, 3.46
classifi cation of protection schemes
for, 2.132
defi nition, A4.70
general government and public sec-
tor as operators or holders, 9.57
insurers, public sector units as, A4.79
life insurance versus, 7.183
policyholders, public sector units
as, A4.80
premium, fees, and claims payable
related to, 6.125, Table 6.11
premiums and claims as transfers,
3.12, 3.14
premiums, fees, and claims receiv-
able related to, 5.6, 5.149–5.151,
Table 5.12
service fees, 6.52
social security versus, Figure A2.1
statistical treatment of, A4.78–A4.80
technical reserves, 7.178, 7.183–7.186,
9.58–9.61, 10.35
Nonmarket producers, 2.37, 2.43, 2.65,
2.70, 2.75, 2.124
Nonmarketable fi nancial instruments,
3.129
Nonmonetary transactionsdefi nition of, 3.19
diff erence in treatment in SNA of,
Box A7.1
economic signifi cance of, 3.19
in government fi nance statistics
framework, 1.28, 3.64
internal, 3.26
two-party, 3.21–3.25
types of, 3.20
Nonperforming loans, 7.262–7.263
Nonproduced assets
classifi cation of, 3.50, 4.25, 7.17,
7.90–7.117, 8.49–8.57
costs of ownership transfer, 8.7,
8.42, 10.83, Figure 8.1
defi nition of, 7.19
economic benefi ts of, 7.7
in government fi nance statistics
framework, 4.25, Table 4.2,
Table 4.3
intangible, 7.104–7.117, 8.56–8.58
land, 7.92–7.96, 8.50–8.53
mineral and energy resources,
7.97–7.99, 8.54
other naturally occurring assets,
7.101–7.103, 8.55
ownership, 7.90–7.91
types of, 7.90. See also specifi c type
valuation of transactions in, 8.11
Nonprofi t institutional units
accountable to two levels of govern-
ment, 2.79, Box 2.1
as market or nonmarket producers,
2.37
as public corporations, 2.112
control of, Box 2.1
corporations versus, 2.32
defi ning characteristics of, 2.36–2.37
defi nition, 2.36
in fi nancial corporations sector,
2.53, 2.57
in general government sector, 1.2,
2.58, 2.64, 2.83
in nonfi nancial corporations sector,
2.52
relation to sectors of the economy,
Figure 2.1
See also Nonprofi t institutions serv-
ing households
Nonprofi t institutions serving house-
holds, 2.61, 6.86, Figures 2.1, 2.2,
and 2.4