Government Finance Statistics Manual 2014

32 Government Finance Statistics Manual 2014

Figure 2.4 Decision Tree for Sector Classifi cation of Public Entities

Is the entity a

resident?

Yes

Is the unit

controlled by

government?

Is the entity a

nonresident

SPE of

government?

Is the entity an

institutional

unit?

Classify the entity as a

nonresident institutional

unit and impute fiscal

transactions of SPE in

general government

sector and rest

of the world.

Yes

Yes

PUBLIC SECTOR

UNIT

Is the unit a

market

producer?

No

PUBLIC

CORPORATION

Does the unit

produce

financial

services?

PUBLIC FINANCIAL

CORPORATION

GENERAL

GOVERNMENT

Is the unit a

financial

auxiliary?

Yes

Yes

Yes

No

Yes

Yes Yes

No

No

No

No

No REST OF But

THE WORLD

Is there a market

establishment that meets

the definition of an insti-

tutional unit within the

nonmarket producer?

Classify the entity as

an integral part of

the institutional unit that

controls the entity.

HOUSEHOLDS,

NPISH, or

PRIVATE

CORPORATION

Classify the market

establishment as a quasi-

corporation.

PUBLIC

NONFINANCIAL

CORPORATION