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 Joint ventures; Public-
private partnerships
Payroll taxes, 5.23, 5.25, 5.45, 5.76, 5.96
Pension entitlements
assumption of, 5.148, 6.124, 9.66–9.67,
A2.60–A2.63
changes in classifi cation of, 10.84
classifi cation of, 7.189–7.198,
9.63–9.67
defi nition of, 7.190
holding gains or losses on liabilities
for, 10.36–10.41
in calculation of distributable
income, 5.116
in government fi nance statistics
framework, 2.102
other changes in volume of assets
for, 10.72–10.74
property expense attributed to, 6.113
sources of changes in, A2.54
treatment in 2008 SNA versus gov-
ernment fi nance statistics, 5.95,
6.97
valuation, 7.197
Pension funds
administrators, A2.48–A2.51
as fi nancial corporations sector,
2.53–2.55, 2.115, A2.43,
A2.47–A2.52
as fi nancial intermediaries,
2.54–2.55
as public fi nancial corporations, 2.102
claims of, on pension manager,
7.196, 7.199–7.200, 9.68, A2.50
cost of operations, 5.140, A2.58
employers’ contributions to,
6.19–6.21, 6.25
expense recorded to attribute
income, 6.113, 6.116–6.118
large one-off transfers from govern-
ment to, 9.66–9.67, A2.60–A2.63
net worth of, 7.230
provident funds versus, 2.150
social security contributions versus
contributions to, 5.95
Pension schemes
as general government liability,
7.179, 9.57, 9.63autonomous versus nonautonomous,
A2.17, A2.24, A2.42–A2.53
boundary with social security,
Table A2.1
classifi cation, 2.147, A2.18, 7.191,
A2.41–A2.43
compulsory versus voluntary, A2.17
consolidated statistical presentation,
3.164
contributions to employment-
related, 6.19–6.26
contributory versus noncontribu-
tory, A2.17
defi ned-benefi t, 6.116–6.117, 7.191,
9.64, 10.36–10.41, 10.72–10.73,
A2.54
defi ned-contribution versus defi ned
benefi t, A2.17
defi ned-contribution, 6.116, 6.118,
7.191, 9.65, 10.74, A2.55–A2.59
employment-related, A2.22–A2.24,
A2.41–A2.59
excluded from social security funds,
2.102
funded versus unfunded, 5.95,
7.193, A2.17, A2.24
holding gains and losses of, 10.41
imputed sale for services of operator
of, 5.140
in government fi nance statistics
framework, A7.21
net worth of, 7.230
other changes in the volume of,
10.72–10.74
other economic fl ows of, 10.38–
10.40
reclassifi cation of, 10.84
recording fl ows related to
employment-related,
A2.41–A2.63, Table A2.3
reserves for, 7.179, 7.189
social security schemes versus,
2.102, 4.48, 4.50, 5.95, 6.106,
7.194, A2.5–A2.7
treatment in 2008 SNA versus gov-
ernment fi nance statistics, 1.22,
4.19, 5.95
types of, 6.116, 7.191, A2.42
valuation of liabilities of, 7.181,
7.197–7.198, A2.57–A2.58
See also Pension entitlements; Pension
fundsPermits
as assets, A4.3, 7.106, A4.46–A4.47,
A4.54–A4.55, Table 7.8
boundary with administrative fees,
5.73–75, 5.138, 7.111
recording transactions in, issued
by government, A4.42–A4.45,
Box A4.2
rent versus, 5.124–5.130
to undertake certain activities,
7.110, A4.41–A4.52
to use environmental assets, A7.127
to use goods or perform activities,
5.72, 5.81
to use natural resources as sinks,
A4.48–A4.50
to use natural resources, 7.109,
A4.18–A4.35, A4.54–A4.55,
Figure A4.1
Perpetual inventory method, 7.32,
7.45, Box 6.1
Personal attributes as assets, 3.43
Policy lending, 4.29–4.30, 4.57, 7.124,
Box 4.1, Table 4A.2
Political parties, 2.61
Poll taxes, 5.93
Pollution
emissions permits, A4.48–A4.50
environmental protection and,
A7.107, A7.119
subsidies to reduce, 6.90
taxes on, 5.81, Table 5.4
Preferred stocks or shares, 7.143,
7.150, 7.166
Premium, fees, and claims payable
related to nonlife insurance and
standardized guarantee schemes,
6.125, Table 6.11
Premium, fees, and claims receivable
related to nonlife insurance and
standardized guarantee schemes,
5.149–5.151, Table 5.12
Present value of future returns, 7.33
Prices, economically signifi cant,
2.66–2.68. See also Economically
signifi cant prices
Primary balance, 4.55, A5.40, A6.40,
Table 4A.1
Prison buildings, 7.47
Private corporations
as market producers, 2.68
distinguishing head offi ces of, 2.128