Index 429
ownership of, 7.37–7.39
recording of transactions in,
8.24–8.43
revalued stock position for PIM,
Box 6.1
time of recording of phased produc-
tion of, 7.37
valuation, 7.36, 8.9, 8.24
weapons systems, 6.49, 7.74, 8.43
Fixed capital consumption. See Con-
sumption of fi xed capital
Float, 9.14
Flows
basis of recording, 1.27–1.28, 3.60,
3.67
classifi cation of, 1.21, Table A8.3
consolidation, 9.18–9.19
defi nition of, 3.4
double-entry recording of, 3.54
expressed in foreign currencies,
3.119–3.129
illustrative recording of fl ows
related to nonlife insurance
or standardized guarantees,
A4.79–A4.80
illustrative recording of fl ows related
to social protection, Table, A2.1,
Table A2.2, Table A2.3, Table A2.4
in government fi nance statistics
framework, 1.15, 1.21, 1.27,
1.31, 3.1
in regional arrangements, A5.3
in structure of analytic framework,
3.1, 4.8, Table 4.1
integration of stock positions and,
1.31, 3.2
netting of, 3.143–3.151, 9.17
of special purpose entities, 2.138–2.139
time of recording. See Time of
recording economic fl ows
types of, 1.15, 3.4, Figure 4.1
unit of account, 3.51, 3.130–3.131
valuation of, 1.29, 3.107, 3.115–3.129
See also Other economic fl ows;
Tr a n s a c t i o n s
Foreign direct investment, reinvested
earnings, 5.134–135, 6.121, 9.50,
10.34
Foreign fi nancing, Table 4A.1
Forfeits, 5.142–5.144
Forgiveness, debt, 3.16, 4.35, 7.30,
A3.5, A3.7–A3.9
Forward-type contracts, 7.208, 7.210,
7.212–7.214, 7.218, 9.71
Free trade zones, 2.11, A5.6, A5.19
Functional classifi cation of govern-
ment, 1.21, 6.3, Table 6A.1
COFOG system for, 6.126–6.132
detailed functions of government,
6.150
economic function cross-classifi ed
with, 6.148–6.149, Table 6A.2
See also Classifi cation of Functions
of Government (COFOG)
Futures contracts, 7.213G
Gambling winnings, 3.46, 5.41–5.42,
5.63, 5.66–5.68
General government sector
comprise of, 2.58–2.59
coverage of the GFS framework,
1.26, 2.4, 4.7
decision tree for classifi cation of
entities in, 2.124, Figure 2.4
defi nition and scope of, 1.2, 2.58,
2.76, 4.7
delineation with public corpora-
tions, 2.64, A5.42, A6.14
economic functions of, 2.38
institutional units of, 2.58, 2.64
international comparison of subsec-
tor statistics, 2.77, A5.42
plus central bank, as public sector
grouping, 2.122
reclassifi cation of assets and liabili-
ties of, 10.80–10.84
reclassifi cation of units to or from,
10.76–10.79
relation to other institutional sec-
tors, 2.122, Figure 2.1, Figure 2.2
residence of units of, 2.14
scope of government fi nance statistics
framework for reporting on, 1.26
subsectors of, 2.62, 2.76–2.103,
3.153
transfer transactions typical in, 3.10
types of expense in, 6.1
types of revenue in, 5.1
types of transactions in fi nancial
assets and liabilities in, 9.85
uses of government fi nance statis-
tics framework in analysis of,
1.10–1.13General taxes on goods and services,
5.57–5.61, Table 5.3
Geographical area, 2.8, 2.90, 2.95
GFSM 2014. See Government Finance
Statistics Manual 2014
Gift taxes, 3.81, 5.51
Gold
allocated accounts, 7.126–7.128,
10.84
as fi nancial asset, 3.43, 3.48
as fi nancial claim, 3.47, 7.15
as fi nancial instrument, 4.28
as remuneration to IMF member
countries, A3.89
bullion, 3.43, 7.15–7.16, 7.126,
7.128
changes in classifi cation of, 10.84
deposits, 7.139, 9.35
holding gains and losses, 3.127,
5.90, 10.21, 10.23
international investment position,
A7.96
monetary, classifi cation of, 3.47,
7.126–7.130, 7.244, 9.28–9.29
nonmonetary, 7.88, 7.135, 8.47–8.48,
9.30, 9.34
reclassifi cation of, 10.84
recorded as foreign currency, 3.135
swaps, 7.161, 9.46
unallocated accounts, 7.127, 7.139
Golden shares, Box 2.2
Goods for resale, 6.29, 6.44, 7.75,
7.84–7.85, 8.47, Table 7.6
Goodwill and marketing assets,
7.17, 7.31, 7.104, 7.113–7.117,
8.56, 8.58, 10.49, 10.54–10.56,
Table 7.8
Government
asset ownership/use of, 7.11–7.12
defi nition and scope of, 2.1
employees of, 6.9
entities of, 2.1. See also General
Government Sector; Government
units; Public corporations
fi nal consumption expenditure,
A7.55–A7.60, Table 4A.1
residence of entities of, 2.14
Government fi nance statistics frame-
work, 1.1
advantages of accrual basis of
recording in, 3.70
aggregates in, 3.141