GFS and Other Macroeconomic Statistics 361
GFS codes SNA codes GFS Expense categories27 Social benefi ts [GFS]
271 Social security benefi ts
2711 ~ D621 Social security benefi ts in cash
2711.1 ~ D6211 Social security pension benefi ts
2711.2 ~ D6212 Social security nonpension benefi ts
2712 ~ D632 Social security benefi ts in kind
272 Social assistance benefi ts
2721 ~ D623 Social assistance benefi ts in cash
2722 ~ D632 Social assistance benefi ts in kind
273 Employment-related social benefi ts
2731 ~ D6222 Employment-related social benefi ts
in cash
2732 ~ D632 Employment-related social benefi ts
in kind
28
281Other expense
Property expense other than interest
2811 Dividends
2811.1 ~ D421 Dividends other than reinvested
earnings
2811.2 ~ D43 Reinvested earnings
2812 ~ D422 Withdrawals of income from
quasi-corporations
2812.1 ~ D422 Withdrawals of income from quasi-
corporations other than reinvested
earnings
2812.2 ~ D43 Reinvested earnings
2813 Property expense for investment
income disbursements
2813.1 ~ D441 Insurance policy holders
2813.2 ~ D442 Pension entitlements
2813.3 ~ D443 Collective investment funds
2814 = D45 Rent
2815 > D43 Reinvested earnings on foreign
direct investment
282 Transfers not elsewhere classifi ed
2821 Current transfers n.e.c.
2821.1 > D29 Other taxes on production
2821.2 > D75 Miscellaneous current transfers
2821.3 > D751 Current transfers to NPISHs
2821.31 > D751nik Transfers other than in kind
transfers
2821.32 > D751ik Transfers in kind
2821.4 > D759 Other miscellaneous current
transfers
2821.41 > D759nik Transfers other than in kind
transfers
2821.42 > D759ik Transfers in kind
2822 Capital transfers n.e.c.
2822.1 > D91 Capital taxes
2822.3 > D99 Other capital transfers n.e.c.GFS codes SNA codes GFS Expense categories
2 EXPENSE
21 Compensation of employees
[GFS]
21.1 > me By market establishments
21.2 > nme;
P1By nonmarket establishments211 ~ D11 Wages and salaries
2111 ~ D111 Wages and salaries in cash
2112 ~ D112 Wages and salaries in kind
212 ~ D12 Employers’ social contributions
2121 ~ D121 Actual employer’s social
contributions
2121.1 ~ D1211 Actual pension contributions
2121.2 ~ D1212 Actual nonpension
contributions
2122 ~ D122 Imputed employers’ social
contributions
2122.1 ~ D1221 Imputed pension contributions
2122.2 ~ D1222 Imputed nonpension
contributions
22 ~ P2 Use of goods and services [GFS]
22.1 ~ me By market establishments
22.2 ~ nme;
P1By nonmarket establishments23 ~ P51c Consumption of fi xed capital
[GFS]
23.1 ~ me By market establishments
23.2 ~ nme;
P1By nonmarket establishments24 ~ D41 Interest [GFS]
241 ~ D412 To nonresidents
242 ~ D412 To residents other than general
government
243 ~ D411 To other general government
units
25 = Subsidies
25.1 D31 Subsidies on products
25.11 D311 Import subsidies
25.12 D312 Export subsidies
25.13 D319 Other subsidies on products
25.2 D39 Subsidies on production
251 To public corporations
2511 To public nonfi nancial
corporations
2512 To public fi nancial corporations
252 To private enterprises
2521 To private nonfi nancial
enterprises
2522 To private fi nancial enterprises
253 To other sectors
2531 To nonprofi t institutions
2532 To general government units
2533 To households as producersTable A7.4 Correspondence of GFS and SNA Expense Transaction Categories