424 Index
coverage in GFS versus 2008 SNA,
1.24
defi nition of, 6.9
employee benefi ts purchased by
employee, 6.14
employer-employee relationship
and, 6.9, 6.33–6.34, A2.40
employers’ social contributions,
6.19–6.26
expenses for use of goods and ser-
vices versus, 6.33–6.36
imputed, 5.100, 5.140, 6.22
in accrual basis of recording, 6.10
in cash basis of recording, 6.10
in government fi nance statistics
framework, 1.24
in kind, 5.140, 8.47, 9.78
reimbursements, 6.15, 6.36
social contributions. See Social con-
tributions and Employers’ social
contributions
wages and salaries, 6.12–6.18
Computer soft ware and databases,
7.64–7.65, 7.69–7.71, 8.40,
Table 7.5
Concessional lending (loans),
A3.39–A3.41
as memorandum items, 7.246, 9.12,
Table A8.3
by central banks, 5.70, 6.89, Box 6.2
description of, 3.123, 9.12, Table 4A.2
examples of, 3.123
from International Monetary Fund,
A3.86–A3.88
loans at nominal value, 9.12
recorded as supplementary infor-
mation, 3.123, 7.246, 9.12
to government employees, 6.17
Consolidation
balancing items and, 3.166
data discrepancies in process of, 3.165
defi nition of, 2.23, 3.153, 9.18
implementation of, 3.165–3.166
in fi nancial statements according
to accounting standards, 3.168,
A6.13, A6.17
in System of National Accounts 2008,
2.22, 3.53, 3.167
intersectoral, 3.156, 3.157
intrasectoral, 3.155, 3.157
major transactions subject to,
3.162–3.164, 5.22, 6.8, 6.20of transactions in fi nancial assets,
3.163–3.164, 9.19
principles/conceptual guidelines of,
3.161
process of, 3.152, 9.18
purpose/reasons for, 3.152,
3.158–3.160
types of consolidation, 3.154
types of transaction not subject to,
3.161
Constructs of society, 7.19, 7.90, 7.104
Consumers’ associations, 2.61
Consumption of fi xed capital
as expense, 4.24, 6.53, 8.18
as part of production cost, 2.74, 6.2
calculation of, 6.55–6.56, 6.59, Box 6.1
cash fl ows and, 6.61
change in volume of assets versus, 6.58
classifi cation of, Table 6.4
cost of ownership transfer as, 6.60,
Figure 8.1
decline in value of fi xed assets due
to deterioration as, 8.18, 10.8
defi nition of, 6.53
depreciation versus, 6.54, A6.54
excluded events, 6.58
gross operating balance and, 4.20
in calculation of holding gains, 10.8,
10.13–10.14
in Classifi cation of Functions of
Government, 6.146–6.147
in government fi nance statistics
framework, 4.20, A6.54
in System of National Accounts 2008,
6.53
losses of fi xed assets as, 6.57
time recording of, 3.90, 6.61, 8.16
Contingent liabilities
as memorandum items, 7.251–7.261,
Table 7.10, Table A8.3
classifi cation of explicit, 7.254,
Table 4.6
defi nition of, 4.47, 7.251, Table 4A.1
explicit versus implicit, 7.252
guarantees and, 7.253, 7.256
in macroeconomic statistics, 7.253,
Figure 7.2
liabilities and, 7.251
recording of, 4.15, A2.38
statements in government fi nance
statistics framework, 1.19,
4.13–4.15, 4.47, Table 4.6See also Summary Statement of
Explicit Continent Liabilities and
Net Obligations for Future Social
Security Benefi ts
Contractors, 6.33
Contracts, leases, and licenses
as assets/nonfi nancial assets,
7.17, 7.105–7.106, 8.56–8.57,
A4.53–A4.57, Box A4.3, Table 7.2
fi nancial derivatives versus, 7.207
for use of natural resources, A4.19,
Figure A4.1
recording changes in value of, 10.49,
10.53, Table 10.2
recording transactions in, A4.2–A4.3
types of, 7.107, 8.57, Table 7.8.
See also specifi c type
See also Leases
Conversion, currency, 3.130, 3.132–3.133
Conversion, debt, A3.5, A3.20–A3.23
Corporations
defi ning characteristics of, as insti-
tutional unit, 2.31–2.35
distributable income of, 5.111–5.116
fi nancial, 2.53–2.57, Figure 2.2
government control of, 2.107, Box 2.2
imputation system of taxing, 5.44
income taxes, 5.41–5.44
market producers as, 2.65–2.69
nonfi nancial, 2.52, Figure 2.2
quasi, 2.125
restructuring. See Restructuring
agencies
See also Public corporations
Counterparty information and
classifi cation, 2.6, 2.23, 3.165,
7.264–7.265, A6.41, Table 3.1,
Table 7.11, Table A8.4
Credit derivatives, 7.207, 7.218
Credit guarantees, 7.259, 9.57, A4.72
Cultivated biological resources,
7.58–7.63, 8.34–8.36, Table 7.5
Cultural clubs, 2.61
Currency
classifi cation of, 7.135–7.136, 9.33–9.34
consolidated statistical presentation,
3.164
conversion, 3.119, 3.132–3.133, 7.23,
7.136, 9.11
defi nition of, 4.33, 7.135
domestic versus foreign, 3.134–3.136,
6.78, 7.136