440 Index
distributed without transformation,
6.40, 6.27
valuation of, 6.41
See also Use of goods and servicesQ
Quasi-corporations
as public corporations, 2.112
central government, 2.88
classifi cation of equity transactions
in, 9.47–9.50
classifi cation of, equity of, 7.165–7.169
defi nition of, 2.33
enterprises as, 2.25
establishments as, 2.24, 2.75
identifying, 2.34, 2.125–2.127
local government, 2.98
nationalization of, 9.55
net worth of, 7.173, 7.229, 7.232
privatization of, 9.53
state government, 2.94
time of recording withdrawals from,
3.87
transfers to, 6.98, 6.91, 6.123, 6.124,
9.49, Box 6.3
withdrawals from income of,
5.118–5.119, 6.108, 6.111–6.112,
9.49
Quasi-fi scal activities, 2.137, 3.10, 4.7,
7.170
Quasi-fi scal operations, 2.4, 2.104,
Table 4A.2R
Radio spectrum, 7.19, A4.4,
A4.23–A4.25, A4.38, Table 7.7
Reassignment of transactions, 3.30
Reclassifi cation
of assets or liabilities, 3.101–3.102,
10.50, 10.80–10.84
of institutional unit, 10.76–10.79
Recurrent taxes, 5.49–5.50, 5.53, 5.77,
A7.119
Refi nancing, A3.5, A3.14–A3.19
Refunds/recoveries of overpayments,
3.59, 3.104, 3.110, 3.143, 3.145,
5.7, 5.27, 6.4
Regional arrangements
central bank of, 2.21
classifi cation of fi nancial positions
in member states and, 2.19
customs unions, A5.5, A5.6–A5.18
debt measurement in, A5.44defi nition, A5.1
delineation of general government
sectors in member states of, A5.42
economic unions, A5.5, A5.19–A5.31
harmonization for government
fi nance statistics, A5.41–A5.44,
Box A5.1
implications for government fi nance
statistics, A5.1, A5.3, A5.36–A5.40
monetary and currency unions,
A5.5, A5.32–A5.35
organizations, 2.17–2.19, A5.2
purpose of, A5.2
regional enterprises and, 2.20
supranational authorities, 2.18
time of recording economic fl ows
in, A5.43
types of, A5.5
Regulatory agencies, 2.156–2.159
Reimbursement of job-related
expenses, 6.15, 6.35–6.36
Reimbursement of social security
benefi ts, 6.101, A7.59
Reinvested earnings, 5.134–135, 6.121,
10.34
Relief and aid agencies, 2.61, 6.38,
7.252
Religious organizations, 2.61, 5.39–5.40
Remuneration in kind, 3.21, 3.23,
5.108, 6.17–6.18, 6.35, 9.3
Rent
asset sale versus, 5.78, A4.21,
Box A4.1
defi nition of, 5.122, 6.120
environmental-economic account-
ing, A7.122
excluded payments, 5.124
land taxes and, 5.128
on land, 5.126–5.128, A4.26–A4.27
on subsoil assets, 5.129–5.130, 7.99
permits to use natural resources,
7.109, A4.19–A4.35, Figure A4.1
radio spectrum, A4.23–A2.25
receivable by notional resident
units, 2.13
recording income from, 5.123
rental of produced assets versus,
5.131–5.132, 7.96
resource lease, A4.16–A4.17
resource revenue and, 5.122,
Table 4A.2
taxes versus, 5.54, 5.133
time or recording 3.89, 5.123, 6.120types of, 5.125
use of goods and services versus, 6.51
Rental
of fi xed assets, 6.50, 7.108
of produced assets, 5.131–5.132,
5.137, 5.141, A4.6–A4.9
receivable by notional resident
units, 2.13
Replacement cost, 3.115, 7.31–7.32,
7.36, 10.14, A6.25
Reporting periods, 3.52
Repos (repurchase agreement), 7.140,
7.157, 7.159, 9.46
Rerouting of transactions, 2.131, 3.28,
5.68, A2.51
Rescheduling, debt, 9.26, A3.5,
A3.10–A3.13
Research and development, 6.46, 7.64,
7.66–7.67, 8.38, Table 7.5
Research institutions, 2.37, 2.61
Reserve tranche, IMF, A3.82,
A3.84–A3.85, A3.89
Residence
classifi cation of transactions in
fi nancial assets and liabilities by,
4.44, 7.120, 9.24–9.25, 9.85–9.87,
Table 7.9, Table 9.1, Table 9.2
defi nition of, 2.7
in economic union, A5.24–A5.25
notional resident units, 2.13
of currency union central banks, 2.21
of general government units, 2.14
of institutional units, 2.12
of international organizations,
2.16–2.21
of public corporations, 2.14
of regional enterprises, 2.20
of special or legal zones, 2.11
of special purpose entities, 2.15, 2.138
of territorial enclaves, 2.10
signifi cance of concept of, 2.6
to determine economic territory,
2.2, 2.7–2.9, 2.124
Resident artifi cial subsidiaries of gov-
ernment, 2.42–2.44, 2.162
Resource expense/revenue, Table 4A.2
Resource leases, 5.122, 6.120, 7.99,
A4.4, A4.16–A4.17, A4.37
Restructuring agencies, 2.129–2.131,
A3.46
Revenue
accounting rules for recording, 3.55,
3.61–3.68, 5.10, 5.11