430 Index
Balance of Payments and International
Investment Position Manual and,
A7.73–A7.98
balance sheets in, 1.30, 7.1–7.3
balancing items in, 1.32–1.34, 3.140
basis of recording economic events
in, 1.27–1.28, 3.61–3.75, 4.3
classifi cation codes, A8.1–A8.7, Fig-
ure A8.1, Table A8.1, Table A8.2,
Table A8.3, Table A8.4, Table A8.5,
Table A8.6
classifi cation of, 3.7
COFOG and, 6.126–6.127
coverage of, 1.26, 2.1–2.4, 3.53
diff erences in institutional and
economic structures of countries
and, 1.5, 1.36–1.39, A7.2
fi scal indicators available from,
4.51–4.60, Table 4A.1, Table 4A.2
harmonization of, 1.13, 1.22, 1.35,
A5.1
implementation of, 1.5, 1.36–1.39
integration of, 3.2
International Public Sector Account-
ing Standards and, A6.1–A6.56,
Box A6.1
Monetary and Financial Statistics
Manual and, A7.99–A7.104
Objectives of accounting versus,
A6.11–A6.12
purpose of, 4.1, 4.5, A7.3
structure and features of, 1.14–1.24,
4.8–4.15
System of Environmental-Economic
Accounting Central Framework
and, A7.105–A7.134
System of National Accounts 2008
and, 1.22–1.24, 3.6, A7.13–A7.72,
Tables A7.1–A7.5
uses of, 1.10–1.13, 4.51, A5.36–A5.40
valuation in, 1.29, 3.107–3.117,
A6.25–A6.30
See also Analytic framework of gov-
ernment fi nance statistics
Government Finance Statistics Manual
1986 (GFSM 1986), 1.6–1.7, 1.35,
4.2, 4.6
GFSM 2014 and, 1.25–1.34,
A1.164–A1.186
Government Finance Statistics Manual
2001 (GFSM 2001), 1.7–1.8,
A1.1–A1.162Government Finance Statistics Manual
2014 (GFSM 2014)
additions and changes from previous
editions in, 1.8–1.9, 1.25–1.345,
A1.1–A1.162
evolution of, 1.6–1.9
harmonization, 1.1, 1.8–1.9, 1.35,
A1.1, A1.187
preparation of, 1.8–1.9
purpose of, 1.1–1.5
revision process, 1.8
structure of, 1.40–1.44
supplemental practical guidelines, 1.1
See also Government fi nance statis-
tics framework
Government Finance Statistics Yearbook,
1.6, 4.51
Government-owned enterprises
as government units, 2.47
examples of, 2.1
nonresident, 2.20, 2.57
See also Public corporations
Government production activities, 1.22
Government units
accountable to two levels of govern-
ment, 2.79, 2.99, Box 2.1
ancillary activities supplied to, 2.45,
2.72
artifi cial subsidiaries, 2.42–2.44,
2.162
as legal or social entities, 2.30, 2.47
as nonmarket producers, 2.32, 2.37,
2.41, 2.58–2.59
as recipients of subsidies, 6.86
budgetary and extrabudgetary,
2.80–2.82
classifi cation of revenue from sales
of goods and services by, 5.136,
5.141
defi nition of, 2.38
dividend payments to or from, 5.113
economic functions of, 2.38
establishments as, 2.24
geographic location of, 2.40
identifi cation of, 2.39–2.47, 2.64–2.75
in control of public corporations,
2.107–2.112, Box 2.2
market producers versus, 2.24, 2.35,
2.64–2.75, 2.48, 2.63–2.64, 2.104.
See also Public corporations
net worth of, 7.229
privatization of, 9.54public sector, 2.4, 2.63, Figure 2.3
relationships between, 2.47
rent from lands/subsoil assets owned
by, 5.126–5.130
residence of, 2.14
sector classifi cation of, 1.2, 2.38,
2.76–2.84
social protection programs and,
2.46, 2.100–2.101
tax attribution principles, 5.33–5.40
taxes payable by, 5.42
types of expense, 3.1, 6.1–6.2
types of revenue in, 3.13, 5.1
See also General government sector
Grants
as transfer transactions, 3.10
between general government units,
2.82, 2.95, 5.102, 6.93
capital, 5.103, 6.94
claims settlement and, 5.105
classifi cation of, 5.5, 5.101–5.104,
6.92–6.94, Table 5.7, Table 6.7
consolidated statistical presentation,
3.153, 3.162, 5.5, 5.102
current, 5.103, 6.94
defi nition of, 5.5, 5.101, 6.92
distributed in regional arrangements,
A5.8–A5.18, A5.23
in kind, 5.104, 6.92, 6.95
sources/recipients of, 5.102, 6.93
time of recording of, 3.86, 5.16,
5.105
valuation of, 3.108, 3.123, 5.104
Gross capital formation, A7.54,
Table 4A.1
Gross debt
analysis of, 4.55
as memorandum item to balance
sheet, 7.236–7.242, Table 7.10
at market value, 7.240
at nominal value, 7.241
defi nition of, 7.236, Table 4A.1
face value, 7.241
valuation of, 7.154, 7.239–7.242
Gross debt sustainability, 4.55,
Table 4A.1
Gross fi nancing needs, Table 4A.2
Gross fi xed capital formation,
Table 4A.1
Gross investment in nonfi nancial
assets, 8.4, Table 4.1, Table 4.2,
Table 4A.1