Index 439
holding companies, 2.128
joint ventures with public sector
units, 2.140–2.143
nationalization of, 9.55
nonresident government controlled
corporations, 2.14, 2.111
receiving aid from government, 2.114
relation to other sectors of the
economy, Figure 2.1, Figure 2.2
subsidies to, 6.84, 6.87
See also Public-private partnerships
Private fi nance initiative, 7.39, A4.58
Privatization, 4.57, 9.53–9.54
Produced assets, 3.50, 4.16, 5.125,
5.131, 7.17–7.18, 7.34
Production account, 6.53, A7.24–A7.30,
Figure A7.1
Production costs, 2.37, 2.69, 2.73–2.74
Professional and trade associations,
2.37, 2.61
Property expense
defi nition of, 6.108
for dividends, 6.109–6.110
for investment income disburse-
ments, 6.113–6.119, 10.36
for reinvested earnings on foreign
direct investment, 6.121
for rent, 6.120
for withdrawals from income of
quasi-corporations, 6.111–6.112
forms of, 6.108
See also specifi c type
Property income
defi nition of, 5.107
forms of, 5.107, Table 5.8
from dividends, 5.111–5.117
from interest, 5.108–5.110
from investment income disburse-
ments, 5.120–5.121
from reinvested earnings on foreign
direct investment, 5.134–5.135
from rent, 5.122–5.133
from withdrawn from income of
quasi-corporations, 5.118–5.119
See also specifi c type
Property sales as exchange type of
transaction, 3.9
Property taxes, 3.84, 5.46–5.54, 5.77
Provident funds, 2.148–2.151
Public corporations
as instruments of public or fi scal
policy, 2.104
changes in net worth of, 4.40
characteristics of, 2.35, 2.48,
2.104–2.105
classifi cation of equity transactions
in, 9.47–9.51, Box 6.3
classifi cation of revenue from sales
of goods and services by, 5.137
classifi cation of equity of, 7.15,
7.165–7.173, 7.232
consolidated statistical presentation,
3.153, 5.42
control of, 2.35, 2.107–2.112, Box 2.2
coverage of government fi nance
statistics framework, 1.2, 1.4, 2.1,
2.4, 4.7
decision tree for classifi cation
of subsector entities, 2.124,
Figure 2.4
detailed classifi cation of counter-
party information, Table 3.1
dividends of, 5.111–5117, 6.109–6.110
economic sector classifi cation of,
2.59, 2.64, 2.104
economic signifi cance of, 2.104–2.105
evaluating economically signifi cant
prices of, 2.66–2.75
identifi cation of, 2.64–2.75
in fi nancial corporations sector, 2.57
in nonfi nancial corporations sector,
2.52
monopoly powers of, 6.63
net worth of, 7.229, 7.232–7.233, 10.33
nonprofi t institutions as, 2.37, 5.67
privatization of, 9.53
purposes of, 2.105
quasi-fi scal operations of, 2.4, 2.104
reclassifi cation of, 10.77, 10.84
residence of, 2.14
restructuring of share distribution,
9.51
revenue source of, 5.1
subscriptions of, 6.42
subsector components, 2.104
subsidies, 5.146, 6.87
taxes collected by, 5.38
taxes payable by, 5.42
transfer, 3.10, 5.148, 6.124
types of, 2.113–2.121
Publicly guaranteed debt, 7.254–7.260,
Figure 7.2, Table 4.6, Table 7.10
Public monuments, 7.42–7.43,
7.47–7.48, 8.30, 10.50Public policy-related assets and liabili-
ties, 4.29–4.30, 4.57, Box 4.1
Public-private partnerships
alternative names for, A4.58
contractual relationships in, 2.140,
A4.60
defi nition of, A4.58
economic ownership in, 3.40,
7.39, A4.61–A4.63, Box A4.4,
Box A4.5
ownership of fi xed assets built
under, 7.39
reasons for, A4.58–A4.59
statistical treatment of, A4.64–A4.65
Public sector
accounting standards, 1.35, A6.1–
A6.56
consolidated statistical presentation,
3.153–3.156, 3.164
coverage of government fi nance sta-
tistics framework, 1.2, 1.4, 1.26,
2.1, 2.4, 4.7
decision tree for classifi cation of
entities in, 2.124, Figure 2.4
defi nition of, 1.2, 2.63
fi nancial corporations subsector,
2.115–2.121
groupings of institutional units,
2.122–2.123, Figure 2.2
institutional units of, 2.63
main components of, 2.63, Figure 2.3
nonfi nancial corporations subsec-
tor, 2.114
relation to other institutional sec-
tors, 2.62, Figure 2.2
scope of government fi nance sta-
tistics framework for reporting
on, 1.26
subsector of, 2.63, Figure 2.3
uses of government fi nance statis-
tics framework in analysis of,
1.10–1.12
See also Public Corporations
Public Sector Debt Statistics: A Guide
for Compilers and Users, 1.8
Purchase of goods and services
accrual recording versus cash
recording, 4.35
as exchange type of transaction,
3.4, 3.9
change in inventory and, 6.6, 6.29,
Table 6.3