Index
A
Above-the-line transactions, 4.53,
Table 4A.1
Accounting rules
choice of gross and net presenta-
tions, 3.143–3.151
credit entries, 3.55
currency conversion, 3.132–3.133
currency denomination and cur-
rency settlement, 3.137–3.139
data reporting guidelines and stan-
dards, 3.52, 3.53
debit entries, 3.55
double-entry recording of economic
events, 3.54
harmonization of macroeconomic
datasets, A7.9–A7.12, A7.98,
A7.105
international standards for, govern-
ment fi nance statistics framework
and, A6.1–A6.56
reporting periods, 3.52
treatment of domestic and foreign
currency, 3.134–3.136
unit of account, 3.51, 3.130–3.131
valuation, 3.113
See also Analytic framework of
government fi nance statistics;
Consolidation; Time of recording
economic fl ows; Type of account-
ing system
Accounts payable, See Other accounts
payable/receivable
Accrual basis of recording economic
events
advantages of, 3.69–3.74, 4.2
compensation of employees, 6.10
defi nition of, 3.62, 5.10
dividends, 3.87
employment-related pensions and
other retirement benefi ts, 6.106
expense transactions, 6.6
implementation of government
fi nance statistics framework,
1.37–1.38, 3.75
imputed social contributions, A2.46
income taxes, 5.43
interest, 5.108–5.109, 6.64, 9.44, A3.89
licenses, A4.43
premiums, fees and current claims,
5.150, 7.184, 9.58
prepayments, A4.21
refunds, 5.27
rent, 5.123
revenue transactions, 5.14, 5.17
sales of goods, 5.141
social assistance benefi ts, A2.29
taxes on pollution, 5.81
taxes on property, 5.47
time of recording transactions, 3.60,
3.62–3.64, 5.13, 8.13, 9.13
use in government fi nance frame-
work, 1.27–1.28, 3.70, A5.43,
Box A6.1
Accumulation accounts, A7.18,
A7.62–A7.71, Table A7.2
Administrative fees, 5.73–5.75, 5.138
Aggregates
analytical value of, 3.140, 4.53–4.54
defi nition of, 3.141
of revenue for fi scal analysis, 5.9
reasons for consolidation, 3.155,
3.158
to create balancing items, 3.142
Amortized value, 3.115
Analytic framework of government
fi nance statistics, Figure 4.1
analytic objectives of, 1.41, 4.4–4.5balancing items and, 1.32–1.33
components of, 4.8. See also specifi c
component
GFSM 1986 and, 4.6–4.7
purpose of, 4.3
supplementary statements, 4, 13.
See also specifi c statements
Ancillary activities, 2.45, 2.72, A3.37
Animal resources, 7.60, 7.62–7.63,
8.34–8.35
Annuity entitlements, 7.187–7.188,
9.62, A4.69
other changes in volume of assets,
10.71
Aquaculture, 7.48
Arrears
as balance sheet memorandum
item, 7.247–7.250
as step in migration path, 1.38
as transactions in fi nancial assets
and liabilities, 9.20–9.23
changes in classifi cation of, 10.84
defi nition of, 3.71, 7.247, 9.20,
Table 4A.1
interest rate in calculating, 6.80
statistical recording of, 7.248–2.250,
7.266
time of recording repayment of
debts in, 3.97
under fi nancial derivative contracts,
7.226
valuation of, 7.250
Artifi cial subsidiaries of government,
2.42–2.44, 2.162, A3.55
Asset-backed securities
defi nition of 7.151
included in debt instruments, 7.143,
A3.59
valuation of, 7.27, 7.154Numbers in references refer to paragraphs in chapters, boxes, tables, or appendices.