Index 443
institutional units subject to dual
control, 2.79, 2.99
international comparison of data
for, 2.77
relation to other institutional sec-
tors, Figure 2.2, Figure 2.3
Statement of Operations
accrual reporting of, 3.64, 3.107
analytic balances of, 4.17–4.20
classifi cation of transactions in,
4.22, Table 4.1
components of, 4.16, 4.22, Table 4.1
defi nition and purpose of, 3.64, 4.9
expense recorded in, 4.24, 6.6
fi nancing transactions recorded in,
4.26–4.31
fi scal indicators derived in,
4.17–4.21, 4.53
implementation of governments
fi nance statistics framework, 1.38
in analytic framework of GFSM
2014 , 1.15, A7.18
in structure of analytic framework,
4.8, Figure 4.1
IPSASs statements versus, A6.37
purpose of, 1.15
revenue recorded in, 4.23, 5.10
Statement of Sources and Uses of
Cash and, 4.12, 4.35
Statement of Total Changes in Net
Wo r t h and, 1.18, 4.46
System of National Accounts and,
7.14, Table A7.2
transactions in nonfi nancial assets
recorded in, 4.25
Statement of Other Economic Flows
accrual reporting of, 3.64, 3.107
classifi cation of changes in net
worth in, 4.36–4.38, 10.2,
Table 4.3, Table 10.1
defi nition and purpose of, 1.16,
3.64, 4.10
holding gains and losses recorded
in, 4.37
in analytic framework of GFSM
2014 , 1.16, 4.8, A7.20
in structure of analytic framework,
4.8, Figure 4.1
IPSASs statements versus, A6.31,
A6.37, A6.53
other changes in volume of assets/
liabilities recorded in, 4.38
purpose of, 4.36
Statement of Total Changes in Net
Wo r t h and, 1.18, 4.46
valuation of fl ows in, 3.107
Statement of Sources and Uses of Cash
cash basis of recording in, 3.67,
3.103, 4.34
classifi cation of cash fl ows in, 4.32,
Table 4.2
government borrowing in, 3.105
implementation of government
fi nance statistics framework,
1.15, 1.38
in structure of analytic framework, 4.8
purpose of, 1.15, 3.68, 3.103, 4.32
recording of consumption of fi xed
capital, 6.61
recording of expense transactions,
3.104, 6.7
recording of grants in kind, 6.95
recording of purchase of goods and
services, 6.31
recording of revenue in, 3.104, 5.11
Statement of Operations and, 3.106,
4.12, 4.35
valuation in, 3.107
Statement of Total Changes in Net
Wo r t h
defi nition and purpose of, 4.14, 4.46
in analytic framework of GFSM
2014 , 1.18, 4.13, Table 4.5
Statistical units, 2.2–2.3. See also Insti-
tutional units
Statistics compilation method/
principles, 1.1, 1.25–1.35
Stock positions
balance sheet, 1.17, 1.30, 3.56, 7.1
classifi cation of, Table A8.3,
7.34–7.232. See also specifi c
categories
defi nition of, 3.1, 3.36
economic benefi ts, 3.37
in government fi nance statistics
framework, 1.15, 1.21, 3.36
in structure of analytic framework,
4.8, Table 4.1
integration of economic fl ows and,
1.20, 1.31, 3.2
net/gross presentation of, 3.143–3.151
valuation of, 3.107, 3.113–3.117,
7.20–7.33
Stripped securities, 7.152Structural balances, 4.58, A5.40,
Table 4A.2
Structural primary balances, Table 4A.2
Subscription fees, 2.37, 2.53, 6.42,
6.123, 9.52, A3.82
Subsidies
as transfer transactions, 3.10, 3.17, 6.85
capital transfers versus, 9.49
central bank interest rate policies as,
5.26, 5.70, 6.89, Box 6.2
classifi cation of, as expense, 1.23,
4.24, 6.84–6.91, Table 6.6
classifi cation of, as revenue, 5.146,
Table 5.11
defi nition of, 5.146, 6.84
environmental, A7.130–A7.134
expense incurred by non-government
unit, 6.84
foreign trade, 6.89
general government units as recipi-
ent of, 6.86
in Classifi cation of Functions of
Government, 6.145
in exchange rate regimes, 5.26, 5.89,
6.89
in government fi nance statistics
framework, 1.23
losses of government trading orga-
nizations as, 6.89
on production, 6.90
on products, 6.89
purpose of, 6.84
tax credits as, 5.31, 6.89
to households, 6.86, 6.91
to nonprofi t institutions serving
households, 6.86
transfers not qualifying as, 6.91
treatment in calculation of econom-
ically signifi cant/market prices,
2.69, 2.74, 3.110, 5.136
Subsoil assets, 5.54, 5.129–5.130, 7.93,
7.97–7.99, 8.32, 8.51, 10.52. See also
Mineral and energy resources;
Mineral exploration and evaluation
Summary Statement of Explicit Conti-
nent Liabilities and Net Obligations
for Future Social Security Benefi ts
classifi cation of revenue and
expenses in, 4.48–4.50, Table 4.6
in analytic framework of GFSM
2014 , 1.19, 4.13
purpose of, 4.15, 4.47