432 Index
Institutional units
ancillary activities of, 2.45
application of defi nition, 2.39–48
artifi cial subsidiary, 2.42
central borrowing authority as,
2.44
changes in classifi cation of, 10.76–
10.79
characteristics of, 2.22–2.25
classifi cation of specifi c types of,
2.125–2.162
classifi cation of, 2.50, 2.63, 2.124,
Figures 2.1 and 2.4. See also
Sector classifi cation
consolidated statistical presentation,
3.153–157
control of, 2.47
corporations as, 2.31–2.35
criteria to be, 2.22
defi nition, 1.14, 2.22
enterprises and, 2.25
establishments and, 2.24
government units as, 2.38
households as, 2.28–2.29, 2.60
identifi cation of, 2.26
in fi nancial corporations sector,
2.53–2.57, 2.115–2.121
in general government sector, 2.58,
2.76–2.103
in government fi nance statistics
framework, 2.3, 2.23, 4.7
in nonfi nancial corporations sector,
2.52, 2.114
in public sector, 2.63
location of, 2.12
nonprofi t institutions serving
households as, 2.36–2.37, 2.61
notional resident units, 2.13
of central government, 2.85–2.89
of local government, 2.95–2.99
of state government, 2.80–2.83,
2.90–2.94
public corporations as, 2.48
residence of, 2.6–2.14
social protection and, 2.46,
Appendix 2
special purpose entities as, 2.15,
2.43, 2.136–2.139
transactions between, 3.5
types of, 2.27–2.38. See also specifi c
typeInsurance
claims, 5.148, 5.150–5.151, 7.15,
A4.77, A7.84
classifi cation of property income
disbursements, 5.120
classifi cation of, 9.57–9.62
conceptual basis of, A4.66
consolidated statistical presentation,
3.164
deposit. See Financial protection/
deposit insurance schemes
exceptionally large settlements
receivable/payable, 5.151, 6.125
expenses attributed to policyholders,
6.113–6.114
fi nancial corporations in, 2.53–2.55
fi nancial derivatives versus, 7.207
fi nancial intermediation, 2.55
life, 5.120, 7.187–7.188, 9.62, A4.69
nonlife insurance premiums as
transfer transactions, 3.12, 3.14
nonlife, 7.183–7.186, 9.58–9.61,
A4.70, A4.78–A4.80
policy, nature of, A4.66
premiums, 5.149–5.150, 6.125, A4.74–
A4.76, Table 5.12, Table 6.11
private, versus, A2.11–A2.16,
Figure A2.1
public fi nancial corporations, 2.115,
2.121
recording of nonlife insurance pre-
miums as transactions, 9.58–9.61
reserves/assets/liabilities/entitlements
related to, 5.120, 7.178, 9.57
service fees for, 6.52
SNA treatment versus GFS treatment
of, A7.29, A7.43, A7.69, Table A7.1
social protection versus,
A2.11–A2.16, Figure A2.1
social. See Social insurance
taxes on, 5.92
terminology of, A4.73–A4.77
time of recording, 3.89
types of, A4.67–A4.70
valuation of, 5.20, 7.122
See also Insurance, pension, and
standardized guarantee schemes
Insurance, pension, and standardized
guarantee schemes
as debt instrument, 7.236, 7.243,
Table 7.12changes in volume of, 10.63–10.75
classifi cation of, 4.28, 9.57–9.69
classifi cation of, 7.178–7.202
consolidation of, 3.164
diff erence in GFS and SNA treatment
of, 5.95, A7.69
holding gains or losses on, 10.35–
10.41
social protection arrangements. See
Social protection
valuation of, 7.122, 7.240
See also Insurance; Pension schemes;
Standardized guarantee schemes
Intangible nonproduced assets,
3.50, 7.31, 7.90, 7.104–7.117,
8.56–8.58, Table, 7.8
Intellectual property products
classifi cation of, 6.46–6.47, 8.37,
7.64, Table 7.5
computer soft ware and databases,
7.69–7.71, 8.40
defi nition of, 7.64
entertainment, literary and artistic,
7.72, 8.41
mineral exploration and evaluation,
6.47, 7.68
original products and copies, 7.65
other, 7.73
recording transactions in, 6.46–6.47,
8.37–8.41
research and development, 7.66–7.67,
8.38
See also Research and development
expenses
Interest
accrual recording of, 3.70, 3.90,
6.64, 7.123
arrears, 6.80, 7.247, 9.22
as exchange type of transaction, 3.9
as used in primary balance/fi scal
analysis, 4.55, Table 4A.1
cash recording of, 6.65
classifi cation as expense, 4.24, 5.110,
6.62, 6.83, Table 5.8, Table 6.5
classifi cation as revenue, 5.108–5.110,
Table 5.8
consolidated statistical presentation,
3.152, 3.162
debtor approach to calculating,
6.66–6.68
defi nition of, 5.108, 6.62