Index 441
attribution, 5.33–5.40
classifi cation of, 1.21, 5.21–5.22,
Table 5.1, Table A8.1. See also
specifi c type
defi nition of, 4.16, 4.23, 5.1
estimating, 3.78–3.80, 5.17–5.20
fi scal analysis, 5.9
for common budget of economic
unions, A5.26–A5.28
gross versus net presentation of,
3.144–3.145, 3.147
in government fi nance statistics
framework, 1.2, 1.15, 1.33, 4.16,
4.53, Figure 4.1
other, 5.6, 5.106
refunds, 3.59, 3.104, 3.110, 3.143,
3.145, 5.7, 5.7, 5.27
Revenue Statistics, 5.26
time of recording and measurement
of, 3.77–3.88, 5.10–5.16
transactions excluded from record-
ing as, 5.8
types of, 4.23, 5.1. See also specifi c typeS
Sales of goods and services, 2.75, 3.144,
3.162, 5.1, 5.6, 5.136–5.141, 8.47,
A2.58, A4.9, A7.123
taxes on use of goods versus,
5.73–5.75
See also specifi c type of sales
Sales taxes, 5.55, 5.59
School buildings, 7.47
Schools, 2.37, 2.114, 5.139, 5.148, 7.11,
7.47
Sector classifi cation/Sectorization
bailout operations and, A3.45–
A3.46, 2.125–2.162
consistency/inconsistency of, A7.6,
A7.9, A7.99, A7.103
general government, 2.64. See also
General government sector
harmonization of, in regional
arrangements, A5.42
of special purpose entities, 2.136–
2.139, A3.54
practical application of principles,
2.125–2.162
public sector, 2.63. See also Public
sector
use of decision tree for, 2.124
Securities
as fi nancial instrument, 4.28
asset-backed, 7.151
classifi cation of, 7.143–7.153,
9.36–9.43
consolidation of, 3.163, 3.165, 9.19
defi nition of, 7.119
embedded derivatives, 6.79
equity, 7.166, 7.168
grace periods of, 6.69
gross presentation of, 3.150
in policy lending, 4.30
index-linked, 6.75, 7.153
lending, 7.160
negotiability of, 7.119
repurchase agreement, 7.159
step-up interest of, 6.70
stripped, 7.152
taxes on, 5.61
time of recording transactions in,
3.93, 3.96, 9.13–9.16
types of, 7.143–7.153. See also
specifi c types
valuation 3.111, 3.113–3.115, 3.117,
7.26–7.27, 7.122, 7.154–7.156,
9.8, 9.9
Securitization, debt arising from,
7.151, A3.59–A3.66
Seizure of assets, uncompensated, 3.31,
8.52, 9.55, 10.62, A4.29
Self-employment, 6.33
Services, time of recording transac-
tions in, 3.88–3.92
Severance payments to employees,
6.16, 6.104
Severance taxes, 5.133
Shared assets, A4.36–A4.40
Shell companies, 2.15
Sinking funds, 2.144–2.146
Social assistance
defi nition of, 6.101, A2.25
eligibility to receive, 6.101,
A2.25–A2.26
government reimbursement to cor-
porations for provision of, A2.28
in kind, 6.39, A2.27
in typology of social protection
arrangements, A2.18, A2.20,
Figure A2.2
liability for future payments of, A2.29
payable tax credits as, 5.31
purpose of, A2.25
recording of fl ows related to, 3.10,
6.101–6.102, A2.27–A2.29,
Table A2.1scope of, 2.147, A2.5–A2.6
social insurance versus, Figure A2.1
types of, 6.102–6.103
Social benefi ts
as transfer payment expense, A2.9
classifi cation of expense for, 4.24,
6.16, 6.98, A2.4, Table 6.8.
See also specifi c types
defi nition of, 6.96, A2.4
delivery methods, cash versus in
kind, A2.8
employment-related, 6.104–6.106
goods and services distributed as,
6.39–6.40
nonpension, A2.7
private insurance versus,
A2.11–A2.16
purpose of, 6.96
social assistance, 6.101–6.102
transfers not eligible for classifi ca-
tion as, 6.97, A2.10
See also Social assistance benefi ts;
Social security benefi ts
Social contributions
as revenue, 4.23, 5.4
as transfer transactions, 3.10, 3.14
classifi cation of, 4.23, 5.94–5.95,
Table 5.6
defi nition of, 5.4, 5.94, A2.4
employers’, as expense, 6.19–6.26
fi scal burden of, 4.55, Table 4A.1
imputed, 5.100, 6.25–6.26, 6.105
taxes versus, 5.96
time of recording and measurement
of, 3.77–3.82, 5.17–5.20
to social insurance schemes,
5.98–5.100
to social security schemes, 5.97
transactions not eligible for clas-
sifi cation as, 5.95
voluntary and compulsory, 5.94,
5.96, A2.16–A2.17
Social insurance schemes
contributions and benefi ts, 5.4, 5.94,
5.98, 6.1, 6.19, A2.15, A2.31
defi ned-contribution versus
defi ned-benefi t, A2.17, A2.21,
A2.54–A2.59
defi nition of, 2.101, A2.30
eligibility to participate in, 2.101,
A2.30
employee contributions as revenue,
5.99