Index 435
nonprofi t institutions as, 2.37
regional enterprises as, 2.20
transfers of goods and services
purchased from, 6.40, 6.91, 6.123,
A2.27, A7.59
Marketing boards, 5.65, 5.86–5.87.
See also Market regulatory agencies
Market prices
approximated by/equivalents of,
3.112, 3.114, 7.30–7.33
defi nition of, 3.107
estimation methods, 3.112, 3.125
exchange values versus, 3.122–3.123
for stock positions, 3.113–3.114
for transactions, 3.108–3.112, 8.9–8.12
holding gains and, 10.9
in government fi nance statistics
framework, 1.29
valuation of assets and liabilities,
7.20–7.33. See also Valuation of
each fi nancial instrument
Market regulatory agencies, 2.156–2.159
Materials and supplies, 3.26, 3.91, 3.147,
6.29, 7.79, 8.3, 8.47, Table 7.6
Means test, 5.94, A2.25
Membership dues, 6.42, 6.123, 9.52,
A3.79
Memorandum items, balance sheet,
7.234–7.263, Table 7.10
Military
bases, 2.9–2.10, 2.13, 7.48
dwellings for personnel, 7.44, 7.47
equipment, 6.49, 7.52
inventories, 7.86, 8.47, Table 7.6
See also Weapons Systems
Mineral and energy resources, 3.50,
7.97–7.99, 8.54, A4.35, A7.122
Mineral exploration and evaluation,
6.47, 7.64–7.65, 7.68, 8.37, 8.39,
Table 7.5
Monetary and currency unions, 2.17,
A5.5, A5.32–A5.35, A5.41–A5.44,
Box A5.1
Monetary and Financial Statistics
Manual, 1.8, A1.187, A7.5,
A7.99–A7.104
Monetary transactions
defi nition of, 3.8
exchanges, 3.9
in government fi nance statistics
framework, 1.28, 3.64
transfers, 3.10–3.18
Money market funds, 2.55, 2.121,
7.174, 7.177
Monopolies
permits and licenses creating, 7.111
profi ts of, 5.86–5.87
rerouting profi ts of, 3.28
taxes on, 5.55, 5.63–5.68, 5.86–5.87,
5.114, Table
Monuments, 7.42–7.43, 7.47–7.48,
8.30, 10.50
Motor vehicle taxes, 5.79–5.80, A7.40,
Table 5.4
Mutual funds, 2.54, 7.174N
National accounts, 1.23, 2.23, 3.74,
3.106, 3.131, 3.165, 3.167, 4.18,
5.120, 1.151, 6.52, 6.81, 6.125,
6.139, A7.13–A7.72. See also Sys-
tem of National Accounts 2008
Nationalization, 9.55, A3.42, Box 4.1
Natural disasters, 5.146, 6.37, 6.58,
6.91, 10.16, 10.60–10.61, A2.10
Natural resources
as nonfi nancial assets, 3.50
as nonproduced assets, 7.17, 7.19
classifi cation of, 7.90–7.103
depletion of, 10.52
entering or exiting asset boundary,
10.49–10.52
environmental-economic account-
ing, A7.108–A7.110, A7.122
fi scal analysis in countries with,
4.59, 5.9, Table 4A.2
leases, A4.16–A4.17, A4.53–A4.55
licenses and permits to make use of,
5.78, 7.109, A4.18–A4.35, –, A4.48,
Box A4.1, Figure A4.1, Table 7.8
ownership by nonresidents, 2.13
ownership, 3.38–3.39, 7.5
permits to use. See Permits
rent from/for, 5.122–5.129, 6.120
revenue from, 5.9, Table 4A.2
taxes on exploitation of, 5.54, 5.74,
5.78, 5.82
See also Rent; specifi c category of
resource
Net acquisition of fi nancial assets,
1.34, 3.151, 4.16, 9.5, 9.17, 9.23,
Tables 4.1 and 9.1
Net cash outfl ow from investment in
nonfi nancial assets, 8.4, Table 4.2Net debt, 4.54–4.55, 7.243–7.245,
Table 4A.1, Table 7.10
Net fi nancial worth
as balance sheet memorandum
item, 7.235
as indicator of sustainability, 4.41,
Table 4A.1
defi nition of, 4.41, 7.235
in government fi nance statistics
framework, Figure 4.1
Net incurrence of liabilities, 1.34,
1.15, 3.151, 4.16, 9.5, 9.17, 9.23,
Tables 4.1 and 9.1
Net interest expense, 3.144, Table 4A.1
Net investment in nonfi nancial assets
defi nition of, 4.16, 8.4, Table 4.1,
Table 4.2, Table 4A.1
in government fi nance statistics
framework, 1.34
inventories, 8.44
Net lending/net borrowing
as fiscal indicator, 4.19, 4.53,
Tables 4A.1 and 4A.2
as fi scal targets in regional arrange-
ments, A5.39
as indicator of fi scal balance, 4.53
calculation of, 4.17, 9.5
compared with SNA concept, A7.19
defi nition of, 4.17, Table 4.1
impact of capital grants in kind on,
5.104
impact of consumption of fi xed
capital on, 8.18
in government fi nance statistics
framework, 1.11, 1.34
in gross saving calculation, A7.54
lending minus repayments versus,
4.30
nonresource balances and, 4.59
overall balance and, 4.57
primary balance and, 4.55
Net operating balance
as fi scal indicator, 4.18, Table 4A.1
as proxy for distributable income,
5.116
calculation of, 1.33, 3.142, 4.17
compared with SNA concept, 4.18
defi nition of, 4.17–4.18
gross operating balance versus, 4.20
in government fi nance statistics
framework, 1.11, 1.33, 1.34, 4.17,
Figure, 4.1, Table 4.1