Government Finance Statistics Manual 2014

386 Government Finance Statistics Manual 2014

Figure A8.1 The Classifi cation Coding System for GFS

2

Flows Stock positions

Transactions Other economic flows

Expense

1

Revenue

3

Transactions in

nonfinancial

assets

classified by

type of asset

Transactions in

financial assets and

liabilities classified

by residence of the

counterparty and

by instrument

7

COFOG^1

(Expenditure =

expense +

transactions in

nonfinancial

assets)

8

Transactions in

financial assets

and liabilities

classified by

residence and

institutional

sector of the

counterparty

68

Stock positions

in financial assets

and liabilities

classified by

residence and

institutional sector

of the counterparty

Stock positions in

nonfinancial

assets classified

by type of asset

Stock positions in

financial assets and

liabilities classified

by residence of the

counterparty and

by instrument

6

Other changes in

the volume of

financial assets and

liabilities classified

by residence of the

counterparty and

by instrument

Other changes in

the volume of

nonfinancial assets

classified by

type of asset

Holding gains/

losses in financial

assets and liabilities

classified by

residence of the

counterparty and

by instrument

Holding gains/losses

in nonfinancial

assets classified

by type of asset

9

45

(^1) Classifi cation of the Functions of Government