442 Index
employers’ contributions as
expense, 6.19–6.26
employers’ contributions as revenue,
5.99–5.100
employment-related, A2.22–A2.24,
A2.40–A2.58, A2.64–A2.66,
Table A2.3, Table A2.4
funded versus unfunded, A2.17
imputed contributions to, 5.100
in typology of social protec-
tion arrangements, A2.18,
A2.20–A2.23, A2.32, Figure A2.2
individual insurance versus,
Figure A2.1
noncontributory, 6.26
programs covered by, 2.101
purpose of, A2.14, A2.30
See also Pension schemes,
employment-related
Social protection arrangements
administrative arrangements, A2.4
as institutional units, 2.46, 2.62,
2.100–2.103
autonomous versus nonautono-
mous, A2.17
benefi ciaries, population versus
employees, A2.17
benefi ts to households, A2.3, A2.8
benefi ts/contributions as transfer
transactions, 3.10
classifi cation criteria for, A2.17
compulsory versus voluntary, A2.17
contributory versus noncontribu-
tory, A2.17
defi ned contribution versus defi ned
benefi t, A2.17
funded versus unfunded, A2.17
nature of, A2.3
pension versus nonpension, A2.17
private insurance and, A2.11–A2.16,
Figure A2.1
purpose of, A2.1
types of, 6.98, A2.5–A2.7
typology of, A2.18–A2.24,
Figure A2.2
Social risks, 2.46, 5.4, 6.96, A2.1
Social security schemes
accounting rules, 3.144–3.145, 3.161
as general government subsector,
2.78, 2.100–2.103, A2.34
as social benefi ts expense,
6.99–6.100benefi ts as transfer transactions,
3.10, 3.14, 3.17, 6.99–6.100
benefi ts in kind, 6.100, A2.37
classifi cation of fl ows related to,
A2.34–A2.39, Table A2.2
classifi cation of liabilities of, 7.194
compulsory versus voluntary, A2.16
contributions, 5.97, 6.19–6.26,
A2.36
defi nition of, A2.33
fund, 2.58, 2.62, 2.78, 2.100, 9.67,
A2.34–A2.35, Figure 2.3
in typology of social protection
arrangements, A2.22, Figure A2.2
net implicit obligations for future
benefi ts, 4.13, 4.15, 4.47–4.48,
4.50, 7.13, 7.261, A2.39, Table 4.6
pensions provided by, 2.147
presentation of statistics by level of
government, 2.78
provident funds versus, 2.149–2.151
reporting contingent liabilities, 1.18,
A2.38–A2.39
rerouting of transactions of, 3.28
scheme, 2.101–2.102
social insurance schemes and,
A2.32, Figure A2.1
tax on payroll versus, 5.23, 5.45
unilateral changes in, 4.49
See also Social contributions; Social
insurance; Summary Statement of
Explicit Continent Liabilities and
Net Obligations for Future Social
Security Benefi ts
Social spending, Table 4A.1
Sovereign statistics, 2.123
Sovereign wealth funds, 2.152–2.155
Special Drawing Rights, A3.82, A3.87
as debt instrument, 7.236, 7.243
classifi cation as foreign currency,
3.136
classifi cation of, 7.131–7.134,
9.31–9.32, A3.91–A3.95
creation or extinction of, 10.58
holding gains and losses on,
10.21–10.22
unit of account, 3.1307.134
Special purpose entities
artifi cial subsidiaries of government
as, 2.43
as institutional units, 2.137–2.138
classifying debt of, A3.54–A3.58defi ning characteristics of, 2.136
equity of, 7.170
functions of, 2.137
nonresident foreign direct invest-
ment of, 5.134
recording of fl ows and stock posi-
tions, 2.138–2.139
residence of, 2.15, 2.138–2.139
sector classifi cation of, 2.137–2.139
Sports clubs, 2.61, 2.97, 6.17, 7.48
Sports players, A4.51
Stamp taxes, 5.93
Standardized guarantee schemes
as debt instrument, 7.236, 7.243,
7.253, Figure 7.2
classifi cation of transfers in, A4.72
classifi cation of, 7.178, 7.201–7.202
conceptual basis of, A4.71
consolidation of, 3.164
defi nition of, 7.201, A4.71
fi nancial protection schemes pro-
vided by, 2.135
guarantee holders, public sector
units as, A4.80
guarantors, public sector units as,
A4.79
holding gains and losses, 10.35
premium, fees, and claims payable
related to, 6.107, 6.125, Table 6.11
premiums, fees, and claims receivable
related to, 5.6, 5.149–5.151,
Table 5.12
property expense for invest-
ment income disbursement,
6.113–6.115
providers of, A4.72
provisions for calls under, 3.49,
7.201–7.202, 9.57, 9.69, 10.75
recording of fl ows and stock posi-
tions, A4.78–A4.80
terminology of, A4.73–A4.77
types of insurance, A4.68–A4.72
valuation of, 7.122, 7.180–7.181
See also Insurance, pension, and
standardized guarantee schemes
State government
authorities and responsibilities of,
2.91
characteristics of, 2.90
defi nition of, 2.90
institutional units of, 2.80–2.83,
2.91–2.94