Index 423
reclassifi ed as equity, 3.97, 7.150,
9.21, 10.84
refi nancing through, A3.14–A3.16
valuation of, 3.115–3.117, 7.27
Book value, 3.115, 6.146, 7.173
Brass plate companies, 2.15
Bridge banks. See Restructuring
agencies
Budgetary and extrabudgetary govern-
ment units, 2.41–2.42, 2.80–2.83,
2.87, 2.93, Figure 2.3
Build, own, operate, and transfer
schemes, 7.39, A4.12, A4.58
Build, own and transfer schemes,
A4.58
Buildings and structures
classifi cation of, 7.41–7.51, Table 7.3
never put into service, 10.69
owned by nonresidents, 2.13
recording of transactions in,
8.28–8.32
time of recording, 7.37, 8.15
valuation of, 7.41, 7.45
See also Monuments
C
Capital account, A7.18–A7.19,
A7.63–A7.67, A7.76, A7.89–A7.92,
Figure A7.1, Table A7.2
Capital claims
payable, 6.125, A4.79, A7.67, A7.92,
Table 6.11
receivable, 5.151, A4.80, A7.67,
A7.92, Table 5.12
Capital formation. See Own-account
capital formation
Capital gains taxes. See Taxes on capital
gains
Capital grants, 5.103, 6.94
Capital injections, 2.130, A3.43,
A3.47–A3.53, Box 6.3,
Figure A3.2
Capital levies, 5.52
Capital spending, Table 4A.1
Capital taxes, 5.25, 5.51, 6.124, A7.39,
A7.67, Table 4A.1
Capital transfers
acquisition of PPP assets through,
A4.65
capital injections as, 2.130, 9.66,
A3.47, A3.49–A.53, Figure A3.1
current transfers and, 3.15, 3.18
debt assumption/forgiveness/
payment on behalf of others as
A2.61–A2.62, A3.8, A3.25–A3.31
defi ning characteristics of, 3.15–3.16
equity versus, 9.52
in kind, 8.29
not elsewhere classifi ed, 5.148,
6.124, Table 5.11, Table 6.10
other economic fl ows versus, 10.62,
10.72
subsidies versus, 6.85, 6.91, 8.12, 9.49
Captive fi nancial institutions, 2.44,
2.54, 2.56, 2.121, 2.128
Cash balance, Table 4A.1
Cash basis of recording, 4.2
defi nition of, 3.67
in Statement of Sources and Uses of
Cash, 3.103–3.106, 4.34, 5.11, 6.7
limitations of, 3.70–3.72
time of recording transactions, 3.60,
3.67
Cash transfers, 3.16, 3.18
Catastrophic loss of assets, 1.16, 3.128,
10.60–10.61
Central bank(s)
as fi nancial intermediary, 2.55–2.56
as public fi nancial corporation,
2.118–2.119, Figure 2.3
currency issued by, 7.135
dividends of, 5.114–5.116
gold as fi nancial asset of, 7.126–7.130,
9.28
implicit subsidies/taxes of, 5.26,
5.70, 6.89, Box 6.2
implicit taxes from multiple exchange
rates, 5.88
in monetary and currency unions,
2.21, 7.169, A5.32–A5.35
representative offi ce as territorial
enclave, 2.9
SDR allocations and holdings of,
7.133, A3.80, A3.87, A3.94
Central borrowing authority, 2.44
Central government public sector,
2.122
Central government subsector
defi nition, 2.85
institutional units of, 2.87–2.89
intrasectoral consolidation of,
3.155
recording monetary authority func-
tions of, 2.89responsibilities of, 2.85
signifi cance of statistics from, 2.86
Chambers of commerce, 2.37, 6.42
Changes in net worth
as fi scal indicator, 4.40
due to holding gains or losses, 4.37
due to other changes in the volume
of assets and liabilities, 4.38
due to other economic fl ows, 3.54,
4.36, 10.2
due to transactions, 1.15, 1.33
in Statement of Total Changes in
Net Worth, 1.18, 4.14, 4.46,
Table 4.5
Charities, 2.61, 6.123
Classifi cation of Functions of Govern-
ment (COFOG), 1.43
classifi cation challenges in,
6.143–6.146
classifi cation of administrative
expenditures in, 6.144
classifi cation of consumption of
fi xed capital in, 6.146–6.147
classifi cation of shared expenditures
in, 6.143
classifi cation of subsidies in, 6.145
cross-classifi cation of expenditures
in, 6.148–6.149, Table 6A.2
defi nition of, 6.126
government fi nance statistical
framework and, 6.127
individual versus collective goods
and services distinguished in,
6.133–6.139
purpose of, 6.126
structure, 6.128–6.129, Table 6A.1
units of classifi cation, 6.140–6.142
uses of, 6.130–6.132
COFOG. See Classifi cation of Func-
tions of Government
Collateralized debt obligations, 7.143,
7.151
Collective goods and services,
6.133–6.139
Commitments basis of recording,
3.61, 3.70–3.71
time of recording transactions, 3.65
Compensation of employees
arrears of, 7.247
as exchange type of transaction, 3.9
classifi ed as expense, 4.24, 6.2,
6.9–6.11, Table 6.2