Index 437
Nonresource
net lending/net borrowing, 4.59,
Table 4A.2
operating balance, Table 4A.2
primary net lending/net borrowing,
Table 4A.2
primary operating balance,
Table 4A.2
Notional resident unit, 2.13, 7.169, A4.26
O
Obsolescence, 3.125, 6.53, 6.56, 10.8,
10.66, A6.54
Off -market swap, 7.162, A3.67–A3.71
Off shore fi nancial operations, 2.11
One-off guarantees, 7.253–7.260, Fig-
ure 7.2, Tables 4.6 and 7.10
bailouts and, A3.52
fi nancial assets/liabilities versus,
7.207, 7.251
IPSASs’ treatment of, A6.21,
Box A6.1
standardized guarantees versus,
7.201, A4.80
On-lending of borrowed funds,
A3.72–A3.78, Table A3.1
Operating leases, 3.90, 7.108, 8.57,
A4.4, A4.6–A4.9, A4.37, Table 7.8
fi nancial lease versus, 6.50, A4.12
leases as assets versus, A4.54–A4.56
rent versus, 5.131–5.132
Option contracts, 7.209–7.211
Other accounts receivable/payable, 3
as debt instruments, 7.236, 7.243
classifi cation of, 7.224–7.227, 9.3,
9.82–9.84
consolidation of, 3.163
defi nition, 7.224
holding gains and losses, 10.23
in government fi nance statistics
framework, 4.28, Table 4A.1
other volume changes in, 10.84
recorded by collecting agents, 5.38,
5.40
time of recording, 3.56, 3.63, 3.66,
3.72, 3.94–3.96, 3.118, 4.16, 5.13,
6.10
use in overestimated revenue cor-
rections, 5.20
valuation of, 7.30, 9.10
Other changes in volume of assets/
liabilities
appearance or disappearance of
assets recorded as, 10.48–10.56
changes in classifi cation, 3.97,
10.76–10.84
classifi cation codes, A8.3, Table A8.3
defi nition of, 3.35, 10.1
external events recorded as,
10.59–10.62
in fi nancial instruments, 10.71–10.75
in fi xed assets, 10.64–10.68
in government fi nance statistics
framework, 4.10, A7.70, Table 4.3
in inventory, 10.70
in Statement of Other Economic
Flows, 4.38
net presentation of, 3.149
reclassifi cations, 3.97, 10.76–10.84
time of recording, 3.101, 10.47
types of, 10.46
valuation of, 3.128–3.129
volume changes not elsewhere clas-
sifi ed, 10.63–10.75
Other current transfers not elsewhere
classifi ed described, 5.147,
Table 5.11
Other economic fl ows
classifi cation of changes in net
worth due to, 10.2–10.4,
Table 10.1, Table 10.2
defi nition of, 3.31
in government fi nance statistics
framework, 1.15–1.16, 1.20, 4.8,
4.14, Figure 4.1
IPSASs value changes versus,
A6.31–A6.33, Box A6.1
recording eff ects of, 3.55
time of recording, 3.98–3.102
transactions versus, 3.31
types of, 3.32, 10.1
valuation of, 3.126–3.129
See also Holding gains and losses;
Other changes in volume of
assets/liabilities; Statement of
Other Economic Flows
Other revenue, 4.23, 5.3, 5.6, 5.106.
See also each category of other
revenue
Other taxes, 5.93
classifi cation in 2008 SNA versus
government fi nance statistics,
5.25
on goods and services, 5.55, 5.82on income, profi ts, and capital
gains, 5.42, Table 5.2
on international trade and transac-
tions, 5.92, Table 5.5
on production, 2.74, A7.41, Table A7.3
on use of goods and permission to
use goods or perform activities,
5.81, Table 5.4
Other volume changes not elsewhere
classifi ed, 10.63–10.76
Overall defi cit/surplus, 1.32–1.34
Overall fi scal balance, 1.34, 4.29, 4.57,
7.124, Table 4A.2
Overall primary balance, Table 4A.2
Own-account capital formation
in government fi nance statistics
framework, 1.22, 1.24
market producer evaluation and, 2.73
recorded as acquisition of nonfi nan-
cial asset, 6.6, 6.9, 6.12, 6.27, 6.43,
Table 8.1
Ownership
as feature of institutional units, 2.22
asset boundary and, 7.5–7.13
costs of transfer of, 6.60, 8.6–8.8,
8.42, Figure 8.1
economic, 3.38, 3.39, 7.5, A4.4
government claims of, 3.40
in classifi cation of leases, A4.4
in public-private partnerships,
A4.61–A4.63, Box A4.4, Box A4.5
legal, 3.38, 7.5, A4.4
nonresident, 2.13
of corporations, versus control, 2.32,
Box 2.2
of government units, 2.47, 2.79
of immovable assets, 2.13
of nonproduced assets, 7.90–7.91
of nonprofi t institutional units,
versus control, Box 2.1
transformation of assets in transfer
of, 3.41
Own funds
as indicator of net worth of public
corporations, 4.40, 7.229
as proxy for market value of equity,
7.173, 7.232–7.233
bonus shares as reclassifi cation of,
5.111
defi nition of, 7.231
shares and other equity versus,
7.231, Figure 7.1