426 Index
prepayments versus, 7.226
transferable versus nontransferable,
7.140
valuation, 7.142, 10.23
Deposit-taking corporations, 2.54–2.56,
7.137
public sector, 2.117–2.120, Figure 2.3,
Table 7.11
Depreciation, 6.54, 6.146, A6.29,
A6.54–A6.55
Derivatives, embedded, 7.148, 7.207
debt securities with, 6.79, 9.43
Derivatives, fi nancial
changes in classifi cation of, 10.84
classifi cation of, 4.28, 9.70–9.76
contracts requiring ongoing servic-
ing, 9.74
credit derivatives, 7.218
debt component of off -market
swaps, A3.67–A3.71
debt instruments versus, 7.15, 7.119
defi nition of, 7.204
forward-type contracts, 7.210,
7.212–7.214
holding gains or losses on, 10.42
interest versus settlement payments,
6.63
margins, 7.219–7.220, 9.75
off setability, 7.205
option contracts, 7.209–7.211
sales in secondary markets, 9.73
settlement, 9.76
swap contracts, 7.215–7.217
types of fi nancial derivatives, 7.208
valuation of, 7.204, 9.73
Derived measures, 3.140–3.142, 3.161
Design, build, operate, and transfer
schemes, A4.58
Development funds, 2.160–2.162
Development spending, Table 4A.2
Diplomatic, 2.9
Direct taxes, 5.9, Table 4A.1
Discounted debt securities, 6.71–6.73,
9.40
Dissemination of data, good practices
in, 1.39, 3.52
Distributable income, 5.116, 5.118,
5.134, 6.111, 6.121
Dividends
classifi cation of, 5.107, 5.113, 6.108,
9.49, Table 5.9, Table 6.9
defi nition of, 5.111, 6.109disproportionately large ( “super”),
5.64–5.66, 5.115–5.116, 6.110,
9.49
distributed to investment fund
shareholders, 5.121
distribution of profi ts versus, 5.114
economic benefi ts, 3.37, 7.7
income tax on, 5.41, 5.44
interim payment, 5.117
lump-sum payments, 5.90
schedule and size of, 5.115–5.117,
6.110
time of recording transactions, 3.87,
5.112, 6.109
Domestic bank fi nancing, Table 4A.1
Domestic fi nancing, Table 4A.1
Domestic nonbank fi nancing,
Table 4A.1
Domestic versus foreign currency,
3.134–3.136
Double-entry, 3.54, 3.56, A7.13
Due-for-payment basis of recording,
3.61, 3.66, 3.70–3.71, 3.73
Dwellings, 7.44–7.45, Table 7.3E
Economic assets, 3.35, 3.37, 3.43, 3.50,
4.25, 4.38, 4.43, 7.6–7.10, 7.12,
10.5, 10.48
Economic benefi ts derived from assets,
3.37
Economic fl ows. See fl ows
Economic ownership, 2.143, 3.38–3.41,
3.60, 3.62, 3.88, 3.93, 3.100, 7.5,
7.37, 7.109, 9.13–9.14, 9.45, A4.4,
A4.16, A4.21, A4.23, A4.33,
A4.62–A4.65, Box A4.4, Box A4.5
Economic territory
defi nition and scope of, 2.8–2.12
land and buildings in extraterrito-
rial enclaves, 2.13
of economic union, A5.24
of international organizations, 2.16
residence criteria and, 2.2, 2.7
Economic unions
budget authority in, A5.22
common budget versus member
state budgets in, A5.23
defi nition of, A5.5, A5.19
economic territory of, A5.24
expenses of, A5.29–A5.30
goals of, A5.20grants payable/receivable, A5.23
harmonization for government
fi nance statistics, A5.31,
A5.41–A5.44, Box A5.1
legal and economic characteristics
of, A5.19
member government units acting as
agents of, A5.30
recording transactions related to,
A5.26–A5.31
residence of, 2.17, A5.24–A5.25
revenues of common budget in,
A5.20, A5.26–A5.28
scope of policy harmonization in,
A5.21
See also Regional organizations
Economically signifi cant prices,
2.32–2.33, 2.37, 2.65–2.75, 2.114,
10.77
Electromagnetic spectrum, 7.12, 7.103,
10.52, A4.23
Employee stock options
cancellation of, 10.57
classifi cation of, 7.221, 9.77–9.81
defi nition of, 7.221
fi nancial claims/instruments as,
3.47, 4.28, 7.15
granted to suppliers, 7.222
holding gains or losses on, 10.43
issued by parent company to
employee in subsidiaries, 9.81
valuation of, 7.223
Employer-based social insurance
schemes, 5.98–5.100
Employer-employee relationship, 6.9,
6.33–6.34, A2.40
Employment-related pensions, 2.102,
2.147, 4.48, 4.50, 5.94, 6.21,
6.26, 7.189–7.198, A2.21, A2.24,
A2.41–A2.43, Figure A2.1,
Figure A2.2
Employment-related social benefi ts,
4.48, 6.16, 6.97, 6.104–6.106,
7.195, A2.22–A2.24, Table 6.8,
Figure A2.1
Employment-related social insurance,
A2.18, A2.23, A2.40, Figure A2.1,
Figure A2.2
Enterprise(s), 2.25
Entertainment, literary, and artistic
originals, 7.64, 7.72, 8.37, 8.41,
Table 7.5