Index 433
fi nancial intermediation services
indirectly measured (FISIM) and,
6.62, 6.81
grace periods and, 6.69
gross versus net presentation of,
3.143–3.144
imputed, 5.108, 6.17
on debt instruments that do not
accrue, 7.30, 10.45
on debt securities issued at par, 9.39
on debt securities with embedded
derivatives, 6.79, 9.43
on debt securities, 7.143, 9.36–9.38
on discounted instruments,
6.71–6.72, 7.144–7.147, 9.9, 9.40
on index-linked instruments,
6.75–6.78, 9.41
on loans issued at premium, 6.73
on loans recorded at nominal value,
7.163, 9.44
on nonperforming loans, 7.262
on overdue taxes, 5.24, 6.82
on Special Drawing Rights, 7.131,
9.32
payable to fi nancial intermediaries,
6.81
step-up interest, 6.70
time of recording, 3.70, 3.90, 3.133,
5.108, 6.64, 9.16
valuation of, 3.108–3.112, 3.118,
3.123, 5.109–5.110
Interest rates
changes in value of securities due to
changes in, 10.26
concessional, 2.104, 3.123, 7.246, 9.12
for arrears, 9.22
implicit tax/subsidy of central bank,
5.70, 6.89, Box 6.2
step-up, 6.70
swap contracts, 7.215–7.216
Intermediation, 2.54. See also Financial
intermediaries
International investment position,
9.27, A7.74, A7.96–A7.98
International Monetary Fund
as international organization, 2.16
Code on Good Practice on Fiscal
Transparency, 3.52, 4.51
credits and loans from, A3.86–A3.88
General Data Dissemination System,
1.39, 3.52
No. 1 Account, A3.82
No. 2 Account, A3.90
quotas, A3.82–A3.83
recording of stock positions and
fl ows arising from membership
in, 7.131–7.134, 9.31–9.32, A3.79–
A3.95
remuneration from, A3.89
reserve position in, A3.84–A3.85
Special Data Dissemination Standard
Plus, 1.39, 3.52
Special Data Dissemination Standard,
1.39, 3.52
Special Drawing Rights, 7.131–7.134,
7.138, 9.31–9.32, A3.82, A3.87,
A3.91–A3.95
International organizations
defi ning characteristics of, 2.16
economic territory of, 2.16
grants from/to, 5.101–5.104,
6.92–6.93, Table 5.7, Table 6.7
membership fees and subscriptions
to, 9.52
ownership of, 7.169
residence of, 2.16–2.21
See also Regional arrangements
International Public Sector Account-
ing Standards (IPSASs), 1.9, 4.46
relationship with, A4.63, A6.1–A6.56,
Box A6.1
Inventories
as produced assets, 7.18
classifi cation of, 3.50, 3.91, 6.6,
7.75–7.86, 8.45–8.46, Table 7.6
commemorative coins as, 7.135, 9.34
costs of ownership transfer on, 6.60,
8.45
defi nition of, 7.18, 7.75
exceptional losses in, 10.70
excluded from capital transfers, 3.16
fi nished goods, 7.83, 8.47
gold as, 7.129, 9.30
goods for resale, 7.84–7.85, 8.47
holding gains on, 10.16–10.17
materials and supplies, 7.79, 8.47
military, 7.86, 8.43, 8.47
net investment in, 8.4, 8.44
net presentation of changes in,
3.147, 8.19–8.20
other change in volume of, 10.63,
10.70, 10.82, 10.84plants and animals as, 7.60–7.61,
8.34
reclassifi cation of, 10.82, 10.84
recording of transactions related to,
3.91, 6.6, 6.44, 8.3, 8.44–8.47
time of recording, 3.90–3.91, 6.6,
8.44
transfers of inventory, 6.37, 6.40
use of goods and services and, 6.6,
6.29, 6.44, Table 6.3
valuation of, 7.78, 8.10, 8.44
work in progress, 7.80–7.82, 8.47
Investment funds
as fi nancial claim, 7.15
as fi nancial intermediary, 2.55
classifi cation of, 7.164, 7.174–7.177,
9.56
consolidated statistical presentation,
3.164
defi nition of, 7.174
development or infrastructure com-
panies as, 2.160–2.162
expense for disbursements of
income from, 6.113
income disbursements, 5.120–5.121
recording changes in value of, 5.121,
6.119, 10.34
sector classifi cation of, 2.121, 2.160
share or units of, 7.174
valuation of, 7.233J
Joint accountability of units, 2.79
Joint operating arrangements, 2.143
Joint ownership of assets, 2.29, A4.39
Joint-stock companies, 2.32
Joint ventures, 2.140–2.143, A4.40L
Land
asset boundary of land, 7.7–7.10
classifi cation of, 3.50, 7.19, 7.93,
7.95–7.96
consumption of fi xed capital on,
8.53
costs of ownership transfer, 3.111,
7.22, 8.7, 8.53, Figure 8.1
defi nition of, 7.92
economic territory and, 2.9–2.10
holding gains and losses on, 8.31
nonresident ownership of, 2.13, 7.91