428 Index
classifi cation according to counter-
parties, 7.264–7.265, 9.86–9.87,
Table 9.2
classifi cation by maturity, 7.266–7.271,
Table 7.12
classifi cation of, 4.26–4.31,
7.118–7.124, 7.264–7.265, 9.24–
9.27, Table 4.1, Table 4.2, Table 7.9,
Table 7.11, Table 9.1
consolidation of transactions in,
9.18–9.19
currency and deposits, 7.135–7.142,
9.33–9.35
debt securities, 7.143–7.156,
9.36–9.43
defi nition and scope of, 3.43–3.48,
7.15–7.16
employee stock options, 7.203,
7.221–7.223, 9.77–9.81
equity, 7.164–7.173, 9.47–9.55
fi nancial derivatives contracts,
7.203–7.220, 9.70–9.76
holding gains and losses for, with
fi xed monetary values, 10.23
insurance, pension, and standardized
guarantee schemes, 7.178–7.202,
9.57–9.69
investment fund shares, 7.164,
7.174–7.177, 9.56
liquidity, 2.55, 4.31, 7.118, 7.124, 7.266
loans, 7.157–7.163, 9.44–9.46
monetary gold, 7.126–7.130, 9.28–9.30
net debt calculation, 7.243
net lending/net borrowing equal to
transactions in, 9.5
net presentation of transaction in,
9.17, Table 9.1
other accounts receivable/payable,
7.224–7.227, 9.82–9.84
public policy-related, 4.29–4.30,
Box 4.1
recording of transactions in State-
ment of Operations, 4.26–4.31
special drawing rights, 7.131–7.134,
9.31–9.32
time of recording transactions in,
3.93–3.97, 9.13–9.16
types of fi nancial instruments
included in, 9.24–9.27. See also
the respective type of instruments
types of transactions in, 9.3–9.4
valuation of transactions in, 9.7–9.12Financial auxiliaries, 2.54, 2.121
Financial claims
defi nition of, 3.47, 7.15. See also
specifi c type of claims
termination of, 9.3
Financial corporations
bailout operations, A3.42–A3.53
institutional sector for, 2.50, 2.53–2.57,
Figure 2.1, Figure 2.2
pension funds, autonomous,
A2.47–A2.52
public sector, 2.115–2.121, Figure 2.2,
Figure 2.3
restructuring agencies as, 2.130–2.131
types of/classes of, 2.54
Financial derivatives. See Derivatives,
fi nancial
Financial intermediaries
central bank as, 2.118
defi nition of, 2.54
functions of, 2.54
interest expense payable to, 6.81
subsectors of, 2.55
Financial intermediation services indi-
rectly measured (FISIM), 5.108,
6.52, 6.62, 6.81, A7.28, A7.29,
Table 5.8, Table 6.5, Table A7.1
Financial leases, A4.4, A4.10–A4.15,
A4.55
defi nition of, 7.158, A4.10
fi xed assets acquired under, 7.38
operating leases versus, 6.50, A4.37
time of recording, 8.17
Financial net worth. See Net fi nancial
worth
Financial protection/deposit insur-
ance schemes, 2.132–2.135, 5.74,
5.138, A4.72
Financial services fees, 6.52. See also
Financial intermediation services
indirectly measured (FISIM)
Financing indicators, Table 4A.1
Financing transactions, in Statement of
Operations, 4.26–4.31, Table 4.1,
Table 4.2. See also Transactions in
fi nancial assets and liabilities
Fines and penalties
classifi cation of, as expense, 6.123
classifi cation of, as revenue, 5.6,
5.143–5.144
defi nition of, 5.142
on taxes, 5.24, 5.143related to environmental-economic
activities, A7.124
time of recording, 3.85, 5.144
Finished goods, 7.83, 8.47, Table 7.6
Fiscal analysis
role of GFSM 2014 in, 1.3
use of government fi nance statis-
tics framework for, 1.10–1.13,
4.51–4.60, Table 4A.1, Table 4A.2
See also Analytic framework of gov-
ernment fi nance statistics
Fiscal balance analysis, 4.53, Table 4A.1
Fiscal burden, 5.9, Table 4A.1
Fiscal impulse, Table 4A.2
Fiscal policy
defi nition of, 1.2
government entities in execution
of, 2.1
role of central government subsec-
tor in, 2.86
role of GFSM 2014 in analysis of, 1.2
Fiscal stabilization funds, 2.160–2.162
Fishing quotes/permits/licenses,
A4.30–A4.31
Fixed assets, 7.35–7.74
acquired under fi nancial lease, 7.38,
8.17
biological resources. See Cultivated
biological resources
buildings and structures, 7.41–7.51,
8.28–8.32, Table 7.3
classifi cation of other, 7.58–7.73,
Table 7.5
classifi cation of, 7.35, Table 7.2
component of produced assets, 7.18
constructed on own account, 7.37, 8.9
costs of ownership transfer, 6.60,
8.7, 8.42, 10.68, Figure 8.1
cultivated biological resources, 7.58–
7.63, 8.34–8.36, 8.47, Table 7.5
defi nition of, 7.18, 7.35
deterioration of, 10.65
holding gains and losses on, 10.13
intellectual property products,
6.46–6.47, 7.64–7.73, 8.37–8.41,
Table 7.5
machinery and equipment, 6.43,
6.49, 7.52–7.57, 8.33, Table 7.4
maintenance and repair expenses,
6.45, 8.25–8.27
other changes in volume of,
10.63–10.69