Index 425
holding gains and losses on, 10.23
monetary/nonmonetary transac-
tions expressed in, 3.8, 3.19
of denomination, 3.131, 3.137–3.139
of settlement, 3.131, 3.137–3.139
production/issuance of, 6.48, 9.34
swap contracts, 7.215
union, A5.34
unit of account, 3.130
volume changes, 10.61
Currency boards, 2.17, 2.118
Currency union central bank, 2.21,
7.169, A5.35. See also Monetary
and currency unions
Current accounts, A7.13, A7.23–A7.61,
A7.77–A7.88, Table A7.2
Current grants, 5.103–5.104, 6.94, A5.13
Current transfers, 3.15, 3.17–3.18
not elsewhere classifi ed, 5.147,
6.123
Customs duties, 5.84
collection and allocation in customs
union, A5.7–A5.18
Customs unions
administrative structures for collec-
tion of duties in, A5.8
as international/regional organiza-
tion, 2.17, A5.5
defi nition of, A5.6
recording of collection fees in, A5.9
recording of customs duties in,
A5.7–A5.18
See also Regional organizations
Cyclically adjusted balances, 4.58,
Table 4A.2
D
Debentures, 7.146
Debit entry, 3.54–3.55
Debt
arising from off -market swaps,
A3.67–A3.71
arising from securitization,
A3.59–A3.66
arrears of, 3.71, 6.80, 7.247–7.250,
9.20–9.23
assumption, 5.148, A3.26–A3.29
bailout operations and, A3.42–A3.53
cancellation, 5.148, 6.91, 6.124, A3.7
classifi cation by counterparty, 10.79
classifi cation by maturity, 7.266–7.271,
9.88
classifi cation codes, Table A8.5
comparability across member states
in economic or monetary union,
A5.44
concessional debt, 3.123, 7.246,
9.12
defeasance, A3.37–A3.38
defi nition, A7.236
fi scal indicators, 1.3, 1.13, Table 4A.1
forgiveness, 4.35, A3.7–A3.9
gross and net, 3.150, 4.54–4.55,
7.236–7.245, Table 7.10
guarantees. See Contingent liabilities
nonperforming. See Nonperforming
loans
of special purpose entities,
A3.54–A3.58
on-lending of, A3.72–A3.78
payment on behalf of others,
A3.30–A3.31
securities. See Debt securities
sinking fund for redemption of,
2.144
statistics, 1.8, 3.137
time of recording, 3.93, 3.97, 9.13
valuation, 1.29, 3.113–3.117,
7.27–7.30
with the IMF, A3.79–A3.95
write-off s/write-downs, 10.57,
A3.32–A3.34
See also Debt instruments; Debt
reorganization; Debt securities
Debt instruments, 7.15
classifi cation of, 7.236–7.237,
Table A8.5
defi nition of, 7.236
dematerializing of, A7.103
fi nancial assets corresponding to,
7.243
grace periods 6.69
included in fi nancial claims, 3.47,
7.15
maturity of, 7.266, 9.88, Table 7.12,
Table A8.5
new money facility, A3.35–A3.36
nominal value of, 7.21
types of, 7.236
valuation of, 7.26–7.30, 7.122, 7.238
on which no interest accrues, 3.118,
10.45
See also Debt; Debt reorganization;
Debt securitiesDebt reorganization
by assumption or payments on behalf
of others, A3.5, A3.26–A3.31,
Figure A3.1
by conversion or prepayment, A3.5,
A3.20–A3.25
by forgiveness, A3.5, A3.7–A3.9
by rescheduling or refi nancing,
A3.5, A3.10–A3.19
defi nition of, A3.2
reason for, A3.3
types of, A3.4–A3.6
Debt securities
accrual of interest on, 9.36, 10.8
arrears on, 9.21
changes in classifi cation, 10.84
changes in value due to interest or
exchange rate changes, 10.26
classifi cation of, 7.143–7.156, 9.36–9.43
consolidated statistical presentation,
3.163–3.164
defi nition of, 7.143
gross presentation of, 3.150
index-linked, 6.75–6.78, 9.41–9.42,
10.28
interest on, 6.62–6.83
issued at discount or premium, 9.40,
10.8, 10.25
issued at par, 9.39
recording holding gains and losses
on, 10.24–10.29
securitization of, A3.59–A3.66
time of recording transactions in, 3.93
valuation of, 1.29, 3.117, 7.27,
7.154–7.156
with embedded derivatives, 7.148,
9.43
Deep-discount bonds, 6.72,
7.146–7.147
Defeasance, 2.129, 9.26, A3.37–A3.38,
A3.46
Deposit guarantee/insurance schemes,
2.132–2.135, 7.202, 9.57. See also
Financial protection schemes
Depository receipts, 7.166–7.167
Deposits
classifi cation of, 7.137–7.142,
9.33–9.35
defi nition of, 4.33, 7.137
denominated in gold, 7.126
mineral, 4.10, 5.129–5.130, 6.55, 7.9,
7.19, 7.68, 7.97, 8.32, 8.54, 10.52