Back Matter

Back Matter

Author(s):
International Monetary Fund
Published Date:
July 2008
    Share
    • ShareShare
    Show Summary Details
    References

    Index

    Numbers in references refer to paragraphs.

    Above-the-line components, 8.101

    Absolute movement rules, 2.118

    Acceptances, 4.33

    Accounting and Reporting by Retirement Benefit Plans, 2.16

    Accounting for Government Grants and Disclosure of Government Assistance, 2.15

    Accounting rules

    • bid and asked prices, 5.322–5.324

    • data netting, 5.325–5.330

    • financial service fees, 5.320–5.321

    • hedge accounting, 5.331–5.337

    • offsetting, 5.327–5.330

    • settlement date accounting, 5.300–5.309, 5.349–5.359

    • time of recording, 5.300–5.309

    • trade date accounting, 5.300–5.309, 5.349–5.359

    • transaction costs, 5.310–5.319

    • transactions estimation, 5.338–5.348

    • valuation change estimation, 5.338–5.348

    Accounting standards, 2.3

    Accounts

    • effect of debits and credits, 2.75–2.79, Box 2.4

    Accrual basis accounting, 2.27–2.31, 8.78

    Accrual principle, 2.22

    Accrued expenses, 4.117

    Accrued interest

    • accounting for, 2.80, Box 2.5

    • calculations, 5.92–5.108

    • life insurance corporations, 2.122, Annex 2.1

    • other depository corporations, 2.119–2.120, Annex 2.1

    • other financial intermediaries, 2.121

    • principle of, 2.28–2.30,

    • reporting, 5.109–5.112

    • in sectoral balance sheet, 7.32

    • for transactions, 5.13

    Accrued taxes, 4.117

    Accumulated depreciation, 4.111, 4.114, 5.297

    Accumulated impairment losses, 5.297

    Accumulated impairment losses on nonfinancial assets, 4.111, 4.114–4.115

    Accumulated profit/loss for the period, 2.83, 4.51

    Accumulation accounts, 8.4, 8.19, 8.23–8.31, Box 8.1

    Acquirer of the short position, 5.229

    Acquisition approach, 5.92, 5.94–5.95

    Acquisitions, 3.101

    Actively traded securities, 5.58

    Adding-up requirements, 5.3

    Adjustable-rate securities, 5.66n

    ADRs. See American depository receipts

    Aggregate data, 8.76

    Agricultural banks, 3.85

    Aid agencies

    • residency, 3.52

    Aircraft

    • crew member residency, 3.28

    Allocated gold deposits

    • classification of, 4.8–4.9

    Allowances, 5.10

    Allowances for losses on impaired assets, 1.27, 2.43

    AMCs. See Asset management companies

    Amendment to IAS 39-Financial Instruments: Recognition and Measurement. The Fair Value Option, 2.16

    American call (put) options, 4.83, 4.85–4.86, 5.265, 5.270–5.275, 5.281

    American depository receipts, 4.48n

    Amortized cost

    • defined, 2.45

    • securities valuation, 2.67

    Ancillary corporations, 3.9, 3.36–3.37

    Annuities, 4.37–4.38, 4.138

    ARIMA program, 6.73–6.84, 6.86–6.87, Box 6.5, Box 6.6, Box 6.7

    Arrears

    • interest, 1.27, 5.128–5.129

    • principal, 5.144

    Asian options, 4.84

    Asset accounts

    • debits and credits to, 2.77

    Asset-backed securities, 4.14, 4.19–4.25, 8.174

    Asset management companies, 3.108

    Assets. See Financial assets; Financial assets and liabilities; Nonfinancial assets

    Associated firms, 3.146

    Associates, 3.9, 3.146

    Autonomous agencies, 3.165–3.169

    Autonomous pension funds, 3.116, 3.188, 4.57

    Autonomous units, 3.157

    Autopilot arrangements, 3.149

    Autoregressive Integrated Moving Average models, Box 6.6

    Available-for-sale financial assets, Box 2.3

    Bad debts, 5.87

    Balance of payments statistics, 8.107

    Balance sheets

    • analyzing country’s financial vulnerability, 8.14

    • financial statistics framework, 8.19–8.22

    • IFRSs and MFSM methodology, 2.22

    • loans on a gross or net basis, 2.26

    • overview, 8.4

    • periodicity, 2.38

    • relationship with accumulation accounts, Box 8.1

    • SNA integrated financial account, 8.122–8.166

    Bank draft, 4.5

    Bank of England, 2.87, 6.63, Box 6.4

    Bank restructuring agencies, 3.129

    Bankers’ acceptances, 3.98, 4.33–4.35

    Banks in liquidation, 3.93–3.95, 8.134

    Banque Centrale des Etats de 3.75, 6.23

    Banque des Etats de

    Barrier options, 4.84

    Basic flow of funds accounts, 8.37–8.44, 8.94, 8.99–8.121

    Basket default credit swap agreement, 4.92

    BCEAO. See Banque Centrale des Etats de l’Ouest

    BEAC. See Banque des Etats de

    Bearer-type securities, 2.106n, 5.113–5.118

    Below-the-line components, 8.101

    Bid and asked prices, 5.322–5.324

    Bid-offer spread, 4.84

    Bill of exchange, 4.33

    Binary options, 4.84

    Binomial-tree model, 5.267, 5.272–5.273

    Black model, 5.274, 5.276

    Black-Scholes options pricing model, 5.267–5.276, 5.287

    BOE. See Bank of England

    Bond funds, 4.45

    Book value

    • amortized cost equivalence, 2.45

    • defined, 2.44

    • differences between the 1993 SNA methodology and the Guide, 1.12

    • of a domestic currency deposit, 2.47

    • of a domestic currency loan, 2.46

    • of non-interest-bearing assets and liabilities, 2.48

    • own funds, 1.14, 5.190

    • rate of return on equity calculation, 5.179

    • valuation of financial assets and liabilities, 2.51, 2.56–2.57, Box 2.2

    BOOT schemes. See Build-own-operate-transfer schemes

    Border workers, 3.23

    BOT schemes. See Build-operate-transfer schemes

    Branches

    • of multinational conglomerates, 3.30

    Broad money

    • change in, 8.105

    • deposits excluded from, 2.79, 2.119

    • deposits included in, 2.79, 2.119, 4.123

    • seasonally adjusted, 6.55

    • securities other that shares excluded from, 2.119

    • securities other that shares included in, 2.119 financial vulnerability, 8.14

    • transferable deposits, 4.4

    Brokers

    • function of, 3.121

    Build-operate-transfer schemes, 3.171

    Build-own-operate-transfer schemes, 3.171n

    Building societies, 3.83

    Bureaux de change, 3.122

    Buyer of a futures contract, 5.229

    Call-option payoff, 5.283

    Call options, 4.83, 4.90, 5.71

    Cap, 5.69

    Capital account, 8.4, 8.24, 8.101, 8.169–8.170, 8.211 de

    Capital asset pricing model, 5.177

    Capital notes, 5.66n Central, 3.71, 3.75, 6.23

    Capital transfers, 8.107

    CAPM. See Capital asset pricing model

    Captive finance companies, 3.99

    Captive insurance subsidiaries, 3.111

    Cash basis accounting, 8.78 de

    Cash dividends, 4.84

    Cash-driven securities repurchase agreements, 5.140n Central

    Cash flow hedges, 2.62, 5.333

    Cash settlements, 5.286

    Cashier’s

    CAT bonds. See Catastrophe bonds

    Catastrophe bonds, 4.93

    Catastrophic losses, 7.27

    CBA. See Cost-benefit analysis

    CBS. See Central Bank Survey

    CDD. See Cooling degree day

    CDOs. See Collateralized debt obligations

    Census reporting, 2.99

    Census surveys, 2.103

    Centers of economic interest, 2.1, 3.16

    Central bank

    • acquisition of financial risks, 3.62

    • balance sheet data, 8.133

    • central government fiscal agents, 3.62

    • claims on, Box 7.4

    • currency, 6.3–6.4

    • data reporting, 7.6–7.9

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • float, 4.105, 7.32

    • Form 1SR, 7.58–7.60, Appendix II

    • functions of, 3.60–3.65

    • government bankers, 3.60

    • IMF securities, 4.10

    • liabilities, 3.61

    • other changes in the volume of assets, 7.79

    • stock and flow data, 5.1

    Central Bank Survey, 1.11, 2.20, Annex 7.3

    Central government

    • claims on, 1.17n, Box 7.4

    • contra-entry to currency issue, 7.57

    • currency issuance, 3.158, 6.5–6.8, 7.57

    • deposit liabilities, 3.89

    • deposits issued by, 6.38

    • financial activities, 3.158

    • function of, 3.156–3.159

    • liabilities to, 1.17n, 7.57

    Centralized models, 3.71, 3.73–3.74, Box 3.2

    Chance, Don M., 5.268

    Changes in classification and structure, 7.27

    Changes in classification of assets and liabilities, 7.27

    Changes in sector classification and structure, 7.27

    Chart of accounts, 2.4, 2.69–2.71

    Chooser options, 4.84

    Claims

    • on nonresidents, 7.42–7.43

    • nonresidents and central government, 1.17n

    • on resident sectors, 7.44, Box 7.4

    Classification of financial assets, 2.51–2.56, 4.1, Box 2.2, Box 2.3

    Clean price, 5.105

    Clearing offices, 3.120

    Closed circulation of electronic money, 6.49

    Closed-end funds, 4.46

    Closed-end investment pool, 5.160

    Closing stocks, 5.4, 5.7, 5.230

    CMA. See Common Market Area

    CMOs. See Collateralized mortgage obligations

    Co-circulation of currency, 6.15, 6.20–6.22, 6.29–6.35

    Coins. See Currency

    Collar, 5.69

    Collateralized debt obligations, 4.21n

    Collateralized loans, 3.101, 4.132

    Collateralized mortgage obligations, 4.21

    Collateralized security issuance, 3.131

    Collective services, 3.156, 3.179

    Commemorative coins, 4.117, 6.9–6.11

    Commemorative notes, 4.117

    Commercial banks, 3.56, 3.78–3.79

    Commercial loans, 5.123

    Commercial paper, 8.174

    Commissions. See Fees and commissions

    Commitment fees, 5.320

    Common currency area, 3.70

    Common Market Area, 6.22

    Common stock. See Shares and other equity accounts

    Complementation estimation method, 8.194

    Composite insurance companies, 3.110

    Composite valuation approach, 5.74

    Compound basis, 5.123

    Compound options, 4.84

    Compounding factor, 5.213

    Conglomerates, 3.9

    Consolidation adjustments, 7.51–7.54, 7.82, Annex 7.2

    Constant-dividend DDM, 5.174

    Constant-growth DDM, 5.175

    Constant ratio estimation method, 8.195

    Construction companies

    • residency, 3.34–3.35

    Consumer credit, 3.58, 3.98

    Consumer installment loans, 7.89

    Consumption assets, 5.221n

    Contingent liabilities, 4.119

    Continuously compounded basis, 5.213

    Contra-entries, 2.73, 5.215, 7.57

    Contract-add-operate-transfer schemes, 3.171n

    Control totals, 8.71

    Conversion options, 5.71

    Cooling degree day, 4.93

    COP. See Call-option payoff

    Corporations

    • control of, 3.9

    • features of, 3.8

    • rate of return on equity, 5.178–5.179

    COs. See Coupon only claims

    Cost-benefit analysis, 2.88–2.89

    Cost of goods sold, 2.72

    Counterpart data, 8.60, 8.137

    Coupon basis securities, 7.89

    Coupon bond with time-variant discount rates, 5.213

    Coupon only claims, 4.22

    Coupon-only securities, 5.85

    Covered call options, 4.87

    Credit

    • seasonal adjustment, 6.64–6.88

    Credit-card debt, 4.39–4.40

    Credit cards, 3.98

    Credit default swaps, 4.92

    Credit derivatives, 4.78, 4.91–4.93

    Credit-spread call (put) options, 4.92

    Credit union/cooperative shares, 4.128

    Credit unions, 3.84

    Creditor approach, 5.93–5.94

    Creditor recording symmetry, 2.26

    Credits

    • effect on accounts, 2.75, 2.77–2.79, Box 2.4

    Crew members

    • residency, 3.28

    Cross-border workers, 3.23–3.24

    Cross-currency interest rate swaps, 4.81, 5.257, 7.89

    Currency

    • from central banks, 6.3–6.4

    • central government issuance, 3.158, 6.5–6.8, 7.57

    • in circulation, 5.42, 6.2

    • classification of, 1.11

    • co-circulation, 6.15, 6.20–6.22, 6.29–6.35

    • commemorative coins, 4.117, 6.9–6.11

    • electronic money, 1.28, 6.47–6.51

    • foreign, 5.43–5.47, 6.12–6–35

    • issuance of, 6.2

    • liability for issuance, 3.75

    • monetary aggregate component, 6.2

    • national, 5.41–5.42, 6.2–6.11

    • outside depository corporations, 5.42, 6.2

    • placement in circulation, 6.2

    • replacement, 6.2

    • through other depository corporations, 6.3–6.4

    Currency boards, 3.66–3.67

    Currency of denomination

    • differences between the 1993 SNA methodology and the Guide, 1.11

    Currency swaps, 4.81, 5.257–5.264

    Currency-union currency, 6.23–6.27

    Currency unions, 3.53, 3.70–3.75, Box 3.2

    Current-account balance, 8.107

    Current effective interest rate, 5.149

    Custodians, 8.185

    Cutting the tail, 2.100

    Daily average exchange rate, 5.25

    Daily marking to market, 4.82

    Daily settlements, 4.82

    Data adjustment, 2.104–2.107, 7.51–7.54

    Data checking, 2.12–2.13, 8.204–8.209

    Data cleansing, 2.112

    Data consistency, 1.16–1.18

    Data dissemination, 7.1, 7.67–7.73

    Data estimation, 2.104–2.107, 8.191–8.203

    Data netting, 5.325–5.330

    Data periodicity, 2.34–2.39, 7.85

    Data Quality Assessment Framework, 2.23, Box 2.1

    Data reporting

    • adjustments and estimation, 2.104–2.107

    • benefit assessment, 2.94–2.96

    • compliance costs, 2.91–2.93, 2.96

    • plausibility testing, 2.112–2.118

    • requirements, 2.87–2.94

    • validation, 2.112–2.118

    Data revision policy, 6.79

    Data sources

    • stocks and flows, 5.2

    Data transmission, 2.113n

    Data validation, 2.112–2.118

    DCs. See Depository corporations

    DCS. See Depository Corporations Survey

    DDM. See Dividend discount model

    De facto negotiable loans, 4.26

    Dealers, 3.103

    Debits

    • effect on accounts, 2.75–2.77–2.79, Box 2.4

    Debt

    • seasonal adjustment, 6.64–6.88

    Debt defeasance, 5.325–5.326

    Debt securities, 8.155, 8.162

    Debtor approach, 5.92, 5.94–5.95

    Debtor recording symmetry, 2.26

    Decentralized models, 3.72, 3.73–3.74, Box 3.2

    Deferred tax assets, 4.110

    Deferred tax liabilities, 4.117

    Defined benefit plans, 3.114, 4.57n

    Defined contribution plans, 3.114, 4.57n

    Delivery dates, 4.82

    Delivery price, 5.218

    Demand deposits, 2.55

    Demonetization of gold, 5.38

    Demonetized currency, 6.1

    Deposit insurance premium, 4.72n

    Deposit overdrafts, 4.3

    Deposit principal

    • defined, 2.47

    Deposit takers. See Other depository corporations

    Depository corporations

    • claims on, Box 7.4

    • consolidation in, 7.51

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • other changes in the volume of assets, 7.80

    • subsectors, 3.60–3.3.95

    Depository Corporations Survey, 1.17n, 2.20, 8.6, Annex 7.3

    Depository receipts, 4.48–4.50, 5.155n, 5.158–5.159

    Deposits

    • accrued interest on, 2.119–2.121, Box 2.5, Annex 2.1

    • cashier’s 4.4–4.5

    • classification of, 1.11, 4.2, 5.48–5.50

    • credit union/cooperative shares, 4.128

    • distinguishing from loans, 4.122–4.142, Annex 4.1

    • excluded from broad money, 2.119, 6.52, Appendix I, Appendix II

    • gold deposits, 4.8–4.9

    • impaired deposits reclassification, 4.11–4.13

    • included in broad money, 4.123, Box 6.2, Box 7.5, Appendix I, Appendix II

    • insured, 4.126

    • issued by central government, 6.38

    • issued by financial corporations in liquidation or reorganization, 6.39–6.46

    • issued by public nonfinancial corporations, 6.36–6.37

    • long-term, 7.89

    • margin deposits, 4.6–4.7, 4.130

    • money-market mutual fund shares, 4.127

    • non-formula-based variable interest rates, 4.125

    • nonperforming, 4.11

    • other deposits, 2.121–2.122

    • repurchase agreements, 4.129

    • reserve deposits, 6.53

    • reserve requirements, 6.89–6.92

    • in residential mortgage loan contracts, 4.131

    • short-term, 7.89

    • transferable, 2.119, 2.121–2.122, 4.2, 4.4, 4.122

    • valuation of, 2.55

    • zero-interest, 4.124

    Depreciation allowances, 5.12

    Depreciation of property, plant, and equipment, 5.295

    Derivatives. See Financial derivatives

    Derived data, 5.6

    Design-build-finance-operate schemes, 3.171n

    Detachable options, 4.16

    Detailed flow of funds matrices, 8.45–8.50, 8.167–8.190

    Develop-operate-transfer schemes, 3.171n

    Development capital firms, 3.105

    Development projects

    • agency management of internationally financed projects, 3.167

    Diagnostic checking, 6.80, 6.84

    Differencing, Box 6.6, 8.62

    Diplomatic representations

    • locally recruited staff residency, 3.27

    • residency, 3.49–3.50

    Direct investment, 8.153

    Direct investment enterprises, 3.146, 4.44

    Direct investment in equity, 8.149

    Dirty price, 5.105

    Disaggregation, 2.79, 2.81, 2.84, 7.88–7.90

    Discount basis securities, 4.14

    Discount houses, 3.86

    Discount rate, 5.58

    Discounted present values, 5.54

    Discrepancies, 8.79, 8.115, 8.211–8.213

    Discretionary participation, 4.62–4.63

    Dissemination Standards Bulletin Board, 7.68

    Dissimilar corporations, 5.169

    Distressed corporations

    • fair value, 5.186

    Dividend discount model, 5.172–5.176

    Dividend payout ratio, 5.178

    Dividends payable, 4.111–4.112

    Dividends receivable, 4.98–4.99

    Divisia money, 6.60–6.63, Box 6.4

    Dollarization, 6.16–6.19, 6.29–6.35

    “Dollarized” economies, 5.42n, 6.14

    Domestic ancillaries, 3.36

    Domestic credit, 8.105

    Domestic financing, 8.105

    Domestic sectors, 8.100

    Double-entry accounting, 2.73

    Double securitization, 4.19

    DQAF. See Data Quality Assessment Framework

    DRs. See Depository receipts

    DSBB. See Dissemination Standards Bulletin Board

    Early-payment discounts, 4.95

    Earnings per share, 5.181, 5.183

    Earnings retention ratio, 5.178

    Eastern Caribbean Central Bank, 3.67, 3.71, 6.23, 6.27

    Eastern Caribbean Currency Union, 6.27

    ECB. See European Central Bank

    ECCB. See Eastern Caribbean Central Bank

    ECCU. See Eastern Caribbean Currency Union

    Economic appearance of intangible nonproduced assets, 7.27

    Economic development loans, 3.98

    Economic time series

    • decomposition of, 6.85–6.87

    • seasonal adjustment, 6.64–6.66

    Economically significant prices, 3.11, 3.136

    Effective interest rate, 2.45, 5.92, 5.320

    Electronic currency corporations, 3.105

    Electronic data transmission, 2.113n

    Electronic money, 1.28, 6.47–6.51

    Electronic payments, 3.127

    Embassies

    • residency, 3.49–3.50

    Embedded derivatives, 4.14, 4.16–4.18, 4.62, 4.64, 5.66n, 5.71–5.79

    Emergency credits, 3.128

    Employee Benefits, 2.16

    Employee stock options, 1.14, 4.88, 5.287–5.289

    Energy derivatives, 4.78, 4.91–4.93

    Environmental protection agencies, 3.163

    EPS. See Earnings per share

    Equity account, 2.43

    Equity funds, 4.45

    Equity swaps, 4.81

    Errors and omissions, 8.29

    ESA. See European System of Accounts

    Estimation modeling, 6.80, 6.83

    Estimation of transactions and valuation changes, 5.20, 5.22–5.33, Annex 5.1

    Estimation techniques, 8.76, 8.191–8.203

    European call (put) options, 4.83, 4.85, 5.265, 5.269–5.274

    European Central Bank, 2.87, 3.72, 6.23

    European depository receipts, 4.48n

    European System of Accounts, 3.18

    Exchange rate movements

    • estimation of changes, 5.22–5.33

    Exchange rates, 2.58–2.59

    Exchange stabilization funds, 3.68, 3.158

    Exchange-traded options, 4.83, 7.89

    Exclusion principle, 3.152

    Executive powers, 3.160

    Executive stock options, 4.88–4.89

    Exercise limits, 4.84

    Exotic options, 4.77, 4.84, 5.208

    Expected loan losses, 5.145, 5.147–5.149, 7.32

    Expected losses, 1.27

    Export bill, 4.35

    Export credit refinancing facilities, 4.34

    Export finance firms, 3.105

    Exporter credit, 4.35

    External financing, 8.105

    Extrapolation estimation methods, 8.202

    Face value, 2.49

    Factoring companies, 3.105

    Fair value, 1.12, 2.44, 2.49–2.57, 2.67, 5.2, 5.54–5.64, 5.163–5.165, 5.185–5.187, Box 2.2, Box 2.3

    Fair-value hedges, 2.62, 5.333

    Fair Value Option, 2.67

    FCS. See Financial Corporations Survey

    FCs. See Financial corporations

    Fees and commissions

    • as integral part of effective interest rate, 5.320

    • transaction costs, 5.313

    Finance companies

    • function of, 3.98

    Financial account, 2.21, 8.4, 8.24–8.31

    Financial advisory services, 3.121

    Financial assets. See also Financial assets and liabilities

    • annuities, 4.37–4.38

    • asset-backed securities, 4.14, 4.19–4.25

    • available-for-sale, Box 2.3

    • claims or obligations arising from transactions, 4.95

    • classifications, 2.51–2.57, 4.1, Box 2.2, Box 2.3

    • credit-card debt, 4.39–4.40

    • defined, 2.43

    • deposit overdrafts, 4.3

    • deposits, 4.2

    • distinguishing between deposits and loans, 4.122–4.142

    • financial derivatives, 4.77–4.93

    • financial leases, 4.36

    • financial assets scope, 8.18

    • gold deposits, 4.8–4.9

    • IMF securities, 4.10

    • impaired deposit reclassification, 4.11–4.13

    • institutional units as holders of, 3.2

    • insurance technical reserves, 4.52–4.76

    • loans, 4.26–4.40

    • margin deposits, 4.6–4.7

    • monetary gold, 5.37–5.38

    • negotiable, 4.14

    • other accounts receivable/payable, 4.94–4.121

    • pass-through securities, 4.14, 4.29–4.25

    • securities other than shares, 4.14–4.15

    • shares and other equity, 4.41–4.51

    • Special Drawing Rights, 5.39–5.40

    • valuation rules, 2.58–2.67, Box 2.2, Box 2.3

    Financial assets and liabilities. See also Financial assets

    • defined, 2.43

    • at fair value through profit or loss, Box 2.3

    • foreign-currency-denominated, 2.58–2.59

    • held for trading, Box 2.3

    Financial auxiliaires

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • subsectors, 3.119–3.131

    Financial corporations

    • balance-sheet periodicity, 2.36

    • claim on nonresidents, 7.42–7.43

    • claims on resident sectors, 7.44, Box 7.4

    • consolidation in, 7.51

    • data adjustments and estimation, 2.105–2.106

    • liabilities to nonresidents, 7.42–7.43

    • in liquidation or reorganization, deposits issued by, 6.39–6.46

    • reporting by, 7.4–7.17

    • sectoral balance sheets, 7.2, Appendix I

    • source data, 2.5–2.10

    • subsectors, 3.56–3.131

    • surveys of, 1.29, 7.3, 7.39–7.54, 7.83, Annex 7.3

    Financial Corporations Survey, 2.20, Annex 7.3

    Financial derivative corporations

    • function of, 3.125

    Financial derivative intermediaries, 3.104, 3.125

    Financial derivatives

    • classification of, 1.11

    • credit derivatives, 4.78, 4.91–4.93

    • currency swaps, 5.257–5.264

    • embedded derivatives, 4.14, 4.16–4.18, 4.62, 4.64

    • employee stock options, 5.287–5.289

    • energy derivatives, 4.78, 4.91–4.93

    • exotic options, 4.77, 5.208

    • forward rate agreements, 5.241–5.247

    • forward-type contracts, 4.77, 4.81–4.82, 5.217–5.228, 7.89

    • futures contracts, 4.77, 5.229–5.240

    • general principles, 5.208–5.216

    • insurance derivatives, 4.78, 4.91–4.93

    • interest-rate-swap contracts, 5.248–5.256

    • issuance of, 3.125

    • markets, 4.77–4.80

    • notional principal, 7.89

    • options contracts, 4.77, 4.83–4.90, 5.265–5.286

    • types of, 4.77

    • weather derivatives, 4.78, 4.91–4.93

    Financial guarantee corporations function of, 3.123

    Financial instrument coverage, 7.86–7.87

    Financial Instruments: Disclosures, 2.16

    Financial Instruments: Presentation, 2.16

    Financial Instruments: Recognition and Measurement, 2.16, Box 2.3

    Financial intermediation

    • characteristics of, 3.56

    • defined, 3.76

    Financial leases, 4.36, 4.137, 5.132–5.136

    Financial leasing companies

    • function of, 3.100

    Financial liabilities

    • defined, 2.43

    Financial reporting standards. See National financial reporting standards

    Financial service fees, 5.313, 5.320–5.321

    Financial statements

    • accrued interest reporting, 5.109

    • going concern basis, 2.32

    • IFRSs and MFSM methodology, 2.17–2.26

    • overview, 1.32, 2.19, 2.21–2.24

    • periodicity and timeliness, 2.26, 2.34–2.41, 2.37–2.41

    • terminology, 2.42–2.50

    Financial statistics

    • balance sheets, 8.19–8.22, Box 8.1

    • compilation methods, 8.2, 8.59–8.65

    • counterparts, 8.60–8.62

    • data checking, 8.204–8.209

    • definition of, 8.16–8.18

    • detailed matrices, 8.94, 8.167–8.190

    • discrepancies, 8.79

    • editing, 8.204–8.209

    • effect of secondary market transactions, 8.183–8.185

    • estimation techniques for missing data, 8.191–8.203

    • flow of funds accounts, 8.1, 8.32–8.33, 8.37–8.44

    • framework for, 8.19–8.33

    • imperfect data reporting, 8.80–8.93

    • inconsistent reporting, 8.81–8.83

    • indirect reporting, 8.88–8.89

    • instrument tables, 8.56–8.58

    • Level 1, 8.94, 8.99–8.121

    • Level 2, 8.94, 8.122–8.166

    • Level 3, 8.94, 8.167–8.190

    • levels of, 8.9

    • matrix formats, 8.36–8.50

    • no reporting, 8.90

    • overview, 8.1–8.15

    • partial reporting, 8.84–8.87

    • presentation of, 8.34–8.58

    • residual calculations, 8.63–8.65

    • scope of, 8.16–8.18, 8.17

    • sector tables, 8.52–8.55

    • SNA integrated financial account, 8.122–8.166

    • source data, 8.66–8.79

    • special purpose entities, 8.180–8.182

    • statistical discrepancies, 8.204–8.207, 8.211–8.214

    • structure of, 8.99–8.190

    • systematic development of, 8.94–8.98

    • time-series presentations, 8.51–8.58

    Financial stocks. See Stocks

    Financial transactions, 8.27

    Fiscal authority, 3.176

    Fixed-coupon bond, 5.98–5.100

    Fixed-coupon securities, 5.57

    Fixed-for-fixed currency swap, 5.257–5.258

    Fixed-for-floating currency swap, 5.257

    Fixed-rate coupon basis securities, 4.14

    Fixed-rate loans, 7.89–7.90

    Fixed-rate securities, 7.89

    Flex options, 4.84

    Floating-rate notes, 5.66n

    Floor, 5.69

    Flow data estimation, 2.108–2.111

    Flow increment estimation method, 8.196

    Flow of funds accounts

    • basic flow of funds accounts, 8.37–8.44, 8.94, 8.99–8.121

    • compiling, 8.1

    • counterpart sectors, 8.44

    • detailed flow of funds matrices, 8.45–8.50, 8.167–8.190

    • overview, 1.32, 2.21

    • structure of, 8.32–8.33

    • three-dimensional structure, 8.45–8.49

    • two-dimensional matrix, 8.44

    Flows. See also Stocks and flows

    • overview, 2.21

    Foreign assets, 8.17

    Foreign banks

    • representative offices, 3.126

    Foreign controlled nonfinancial corporations

    • classification of, 3.146

    • differences between the 1993 SNA methodology and Guide, 1.10

    Foreign currencies, 5.43–5.47, 6.12–6–35, 7.89

    Foreign-currency-denominated instruments

    • valuation of, 2.58–2.59

    Foreign diplomatic representations

    • residency, 3.49–3.50

    Foreign-direct-investment transactions, 8.105

    Foreign exchange companies

    • function of, 3.122

    Foreign exchange policy, 3.70

    Foreign liabilities, 8.17

    Foreign operations

    • hedges of a net investment in, 2.62

    Foreign unit of account, 6.12

    Form 1SR, 7.58–7.60, Appendix II

    Form 2SR, 7.58–7.59, Appendix II

    Form 4SR, 7.58–7.59, Appendix II

    Form 5SR, 6.55–6.56, 7.58, Appendix II

    Forward contract on currencies, 5.223

    Forward contracts, 4.77, 5.217–5.228, 7.89

    Forward rate agreements, 4.81, 5.241–5.247

    Forward start options, 4.84

    Forward-type contracts, 4.77, 4.81–4.82

    Framework for the Preparation and Presentation of Financial Statements

    • accrual accounting, 2.27, 2.31

    • applicability of, 2.13–2.14

    • data quality criteria, 2.23–2.25

    • financial statement methodology, 2.17

    • terminology, 2.42–2.50

    FRAs. See Forward rate agreements

    Fully amortized loans, 5.125

    Fully privatized corporations, 3.140

    Funds contributed by owners, 4.42, 4.51, 7.49

    Future value, 5.213

    Futures contracts, 4.77, 4.81–4.82, 5.229–5.240, 7.89

    Gains on financial instruments

    • profit-or-loss accounts, 2.81

    • from revaluations, 2.61–2.65, 2.82

    • unrealized, 2.63n

    GDDS. See General Data Dissemination System

    GDRs. See Global depository receipts

    General and special reserves, 2.86, 4.51, 5.10

    General Data Dissemination System, 7.69

    General government sector

    • financial statistics scope, 8.17

    General government units

    • function of, 3.152–3.155

    • redistribution of income or wealth, 3.152

    • separate legal identities, 3.154

    • taxation, 3.152, 3.156, 3.176, 3.179

    • transfers, 3.152

    General ledgers, 2.4, 2.68–2.69, 2.79–2.81

    General provisions, 5.147

    General reserves, 2.86

    GFSM 2001. See Government Finance Statistics Manual 2001

    Giro account, 4.2

    Global depository receipts, 4.48n

    Going concerns, 2.32–2.33

    Gold

    • in an allocated account, 4.8

    • in an unallocated account, 4.8–4.9

    • classification of, 1.14

    • deposits, 4.8–4.9

    • monetary gold, 5.37–5.38

    • transactions, 5.17

    • valuation of, 5.37–5.38

    Gold swaps, 5.137–5.142

    Government-affiliated agencies, 3.68–3.69

    Government agencies, 3.136

    Government branches, 3.160–3.162

    Government debt, 8.71

    Government entities

    • differences between the 1993 SNA methodology and the Guide, 1.10

    Government Finance Statistics Manual 2001, 8.176

    Government units

    • central, 3.156–3.159

    • functions of, 3.11–3.12

    • general, 3.152–3.155

    Governments

    • local, 3.179–3.183

    • provincial, 3.175

    • regional, 3.175

    • state, 3.175–3.178

    Grant date, 5.287

    Grants, 3.179

    Growth stocks, 5.180

    Guarantors

    • function of, 3.123

    Guidance on Implementing IAS 39-Financial Instruments: Recognition and Measurement, 2.16

    Guidance on Implementing IFRS 7-Financial Instruments: Disclosures, 2.16

    A Guide to Money and Banking Statistics in International Financial Statistics, 1.5

    HDD. See Heating degree day

    Headquarters office

    • regional central banks, 3.53, 3.72

    Heating degree day, 4.93

    Hedge accounting, 5.331–5.337

    Hedge funds, 3.105

    Hedged item, 5.334

    Hedging effectiveness, 5.334

    Hedging instrument, 5.334

    Hedging relationships, 2.60–2.62

    Held-to-maturity investments, Box 2.3

    Holding corporations, 3.9, 3.36–3.37, 3.107

    Horizontal adding-up requirements, 5.3

    Horizontal checks, 5.4

    Household unincorporated market enterprises, 3.147–3.148

    Households

    • defined, 3.5, 3.189

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • economic activities, 3.6

    • employer’s, 3.190

    • net equity in life insurance reserves, 4.61–4.64

    • net equity in pension funds, 4.68–4.70

    • production of goods and services, 3.192–3.195

    • residency, 3.21

    • source data, 8.21

    Hull, John C., 5.268

    Hybrid funds, 4.45

    IAS 20-Accounting for Government Grants and Disclosure of Government Assistance, 2.15

    IASB. See International Accounting Standards Board

    IASB Framework. See Framework for the Preparation and Presentation of Financial Statements

    IASs. See International Accounting Standards

    Identification codes, 3.140

    Identification modeling, 6.80–6.82

    IFAC. See International Federation of Accountants

    IFRS. See International Financial Reporting Standards

    IFS. See International Financial Statistics

    IIP. See International Investment Position

    IMF. See International Monetary Fund

    IMF Accounts No. 1 & Securities, 7.64

    IMF No. 1 Account, 7.63–7.64

    IMF Quota, 7.63–7.64

    Impaired deposits

    • reclassification of, 1.11, 4.11–4.13

    Impaired financial assets

    • disposal of, 3.108

    • expected losses, 1.27

    • provisions for losses, 1.27, 5.10

    • reclassification of, 1.11, 4.139

    • write-offs, 5.10

    Impaired loan trading, 4.28

    Impaired securities other than shares

    • classification of, 1.11, 5.87–5.91

    Impairment losses, 5.297

    Imperfect data reporting, 8.80–8.93

    Implementation Guidance for IAS 39, 2.13

    Implicit trading costs, 5.312

    Import bill, 4.35

    Import finance firms, 3.105

    In-the-money call (put) options, 4.83

    In the national unit of account, 6.18–6.19

    Included in broad money, 2.79

    Inconsistent data reporting, 8.81–8.83

    Incremental borrowing rate, 5.90

    Indirect data reporting, 8.88–8.89

    Individual Retirement Accounts, 3.118

    Infrequently traded securities, 5.63

    Infrequently traded shares, 5.163–5.165

    Initial margin, 5.233

    Initial measurement, 2.43

    Installment loans, 5.125–5.126

    Institutional households, 3.191

    Institutional units

    • attributes of, 3.4

    • center of economic interest, 2.1

    • corporations, 3.8–3.10

    • defined, 3.3

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • financial corporations sector, 2.2, 3.56–3.131

    • general government sector, 3.152–3.188

    • going concerns, 2.33

    • government units, 3.11–3.12

    • households, 3.5–3.6, 3.189–3.195

    • legal entities, 3.7

    • listing of, 3.140

    • nonfinancial corporations sector, 3.132–3.151

    • nonprofit institutions, 3.13–3.15, 3.39

    • nonprofit institutions serving households sector, 3.196–3.199

    • nonresident units, 3.42–3.53

    • quasi-corporations, 3.10

    • residency, 3.2, 3.16–3.18

    • resident units, 3.19–3.41

    • sectorization of, 3.54–3.55

    • sectors, 3.1, 3.55, Box 3.1

    • social entities, 3.7

    • subsectors, Box 3.1

    Institutions for collective investment, 3.102

    Instrument tables, 8.56–8.58

    Insurance

    • contracts, 4.62

    • deposit components, 4.62

    • net equity of households, 4.61–4.64

    • prepayment of premiums, 4.71–4.74, 4.95, 5.205–5.206, Box 2.2

    Insurance auxiliaries

    • function of, 3.124

    Insurance corporations

    • accrued interest, 2.122

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • function of, 3.109

    • holding corporation classification, 3.107

    • own assets, 4.56

    • reserve assets, 4.56

    Insurance derivatives, 4.78, 4.91–4.93

    Insurance technical reserves

    • classification of, 1.11, 4.54–4.60

    • general principles, 5.193–5.195

    • net equity of households in life insurance reserves, 4.61–4.64, 5.196–5.198

    • net equity of households in pension funds, 4.68–4.70, 5.199–5.204

    • plan assets, 4.57n

    • premium supplements, 4.55n

    • prepayment of insurance premiums, 4.71–4.74, 5.205–5.206

    • reinsurance, 4.65–4.67

    • reserves against outstanding claims, 4.75–4.76, 5.207

    • social insurance schemes, 4.52–4.53

    Insured deposits, 4.126

    Intangible nonproduced assets, 7.27

    Integrated financial account

    • overview, 1.32

    Interest

    • accrued, 2.28–2.30, 2.80, 2.119–2.122, 7.32, Box 2.5

    • arrears, 1.27, 5.128–5.129, 7.32

    • effective rate, 2.45

    • indexation, 5.71

    Interest-bearing claims and obligations, 4.95

    Interest-only mortgage loans, 5.125n

    Interest-only strips, 4.23

    Interest-rate swap contracts, 4.81, 5.248–5.256

    Interest rates

    • cap, 5.274n

    • collar, 5.274n

    • floor, 5.274n

    • parity theorem, 5.223

    Interim financial reports, 2.35

    Internal service organizations, 3.138

    International Accounting Standards, 2.13–2.16, 2.18

    International Accounting Standards Board, 2.11

    International Accounting Standards Committee, 2.35

    International depository receipts, 4.48n

    International Federation of Accountants, 2.15

    International Financial Reporting Interpretations Committee, 2.13

    International Financial Reporting Standards, 1.8, 2.11–2.17, 2.22, 2.26, 3.150

    International Financial Reporting Standards 2005, 2.14

    International Financial Statistics, 1.4, 6.57–6.59, 7.71–7.73

    International Investment Position, 8.98, 8.148–8.156

    International Monetary Fund

    • Data Quality Assessment Framework, 2.23, Box 2.1

    • liabilities to, 7.57

    • macroeconomic statistics manuals and guides, Box 1.1

    • No. 1 and No. 2 Accounts, 5.49n

    • quota subscription, 4.98, 4.107, 5.293

    • reporting to, 7.58–7.66

    • securities, 4.10

    • web site, 8.15

    International organizations

    • pension funds of, 3.29

    • residency, 3.52

    • staff residency, 3.25

    International Public Sector Accounting Standards, 2.15

    International reserves, 3.158

    International Reserves and Foreign Currency Liquidity: Guidelines for a Data Template, 7.61

    Intervention modeling, 6.80n

    Intramarket trading, 4.50

    Intrinsic value, 5.280

    An Introduction to Derivatives & Risk Management, 5.268

    Inverse-floating rate notes, 5.275n

    Investment banks, 3.101

    Investment management fees, 5.320

    Investment pooling, 3.131

    Investment pools, 3.102, 4.45–4.47, 5.160–5.162, 7.89

    Investment trusts, 3.102

    Investments

    IOs. See Interest-only strips

    IPSASs. See International Public Sector Accounting Standards

    IRAs. See Individual Retirement Accounts

    Irregular components, 6.85

    Issue price, 2.49

    Items in the process of collection, 4.98, 4.103–4.106

    Joint account with a resident, 3.45

    Judicial powers, 3.160

    Lagged reserve requirements, 6.89, 6.91

    Legal entities, 3.7

    Legal tender, 3.70

    Lessee, 3.100

    Letters of credit, 4.135

    Level 1 financial statistics, 8.94, 8.99–8.121

    Level 2 financial statistics, 8.94, 8.122–8.166

    Level 3 financial statistics, 8.94, 8.167–8.190

    Level yield to maturity, 5.92

    Leveraged-rate notes, 5.275n

    Liabilities. See also Financial assets and liabilities

    • central government, 1.17n, 7.57

    • nonresidents, 1.17n

    • to nonresidents, 7.42–7.43

    • to resident sectors, 7.45–7.54, Box 7.5

    • revaluation of, 2.53

    Liability account for shares and other equity, 2.43, 5.191–5.192

    Liability accounts

    • debits and credits to, 2.77

    LIBOR zero rate, 5.249

    Life insurance

    • net equity of households in reserves, 4.61–4.64, 5.194–5.198

    • reserves against outstanding claims, 4.75–4.76

    • term insurance, 4.72n

    Life insurance corporations

    • function of, 3.110

    Liquidations, 3.93–3.95, 6.39–6.46, 8.134

    Listed corporations, 2.3

    Load funds, 5.162

    Loan-debt swaps, 5.121

    Loan-equity swaps, 5.121

    Loan syndication fees, 5.320

    Loans

    • accrued interest accounts, 2.121–2.122

    • annuities, 4.138

    • assignment basis, 4.31

    • assumption, 5.121

    • backed by letters of credit, 4.135

    • bankers’ acceptances, 4.33–4.35

    • classification of, 1.11, Box 2.3

    • collateralized, 3.101, 4.132

    • commercial, 5.123

    • commitments, 5.320

    • de facto negotiable, 4.26

    • distinguishing from deposits, 4.122–4.142

    • financial leases, 4.137, 5.132–5.136

    • fixed-rate, 7.89–7.90

    • general principles, 5.119–5.122

    • gold swaps, 5.137–5.142

    • to the IMF, 7.63

    • impaired financial assets, 4.139

    • impaired trading, 4.28

    • installment, 5.125–5.126

    • long-term, 7.89

    • loss write-offs, 5.128

    • made under commitment, 4.136

    • memorandum items, 5.143–5.161

    • mortgages, 5.125–5.126

    • nonassignment basis, 4.31

    • nonperforming, 4.11, 5.130

    • one-time sales, 4.29

    • origination, 4.29

    • other changes in the volume of assets, 5.127–5.131

    • participations, 4.30–4.32, 5.124

    • protective covenants, 4.133

    • refinancing, 5.121

    • repurchase agreements, 5.137–5.142

    • secondary market, 4.27

    • securities lending, 5.137–5.142

    • short-term, 7.89

    • supporting balance requirements, 4.134

    • syndication, 4.30

    • trade bills, 4.33–4.35

    • variable-rate, 7.89–7.90

    • of which interest and principal arrears, 7.33

    • write-offs, 5.10

    Local governments, 3.179–3.183, Box 7.4

    Long forward contracts, 5.220–5.221, 5.224

    Long-term deposits, 7.89

    Long-term instruments

    • classification of, 1.11

    Long-term loans, 7.89

    Long-term securities, 7.89

    Lookback options, 4.84

    Loro account, 4.2n

    Loss transfer, 5.10

    Losses on financial instruments

    • profit-or-loss accounts, 2.81

    • from revaluations, 2.61–2.65, 2.82

    • unrealized, 2.63n

    Macaulay, Frederick B., 6.76

    Macro source data, 8.76

    Macroeconomic statistical systems, 1.15–1.21, Box 1.1

    Main source data, 8.67–8.73

    Margin accounts, 4.87

    Margin deposits, 4.6–4.7, 4.130

    Margin maintenance, 5.235

    Margins, 5.137

    Market

    • defined, 5.177

    Market capitalization method, 1.14, 5.166–5.169

    Market nonprofit institutions, 3.14

    Market price, 2.49

    Market price at time of issue, 2.49

    Market value, 1.12, 2.44, 2.57, 2.67, 7.32

    Master netting agreement, 5.330

    Matrix formats, 8.36–8.50

    Maturity

    • differences between the 1993 SNA methodology and the Guide, 1.11

    • disaggregation by, 7.88

    MBBs. See Mortgage-backed bonds

    MCM. See Market capitalization method

    Medical patients

    • residency, 3.48

    Memorandum items, 2.80, 5.143–5.161, 7.32–7.34, Box 7.3

    Merchant banks, 3.82

    Mergers, 3.101

    Metadata, 7.70

    Mezzanine companies, 3.105

    MFSM. See Monetary and Financial Statistics Manual

    Micro source data, 8.76

    Microfinancing, 3.85

    Migrant workers

    • residency, 3.44–3.46

    Military bases, 3.51

    Military personnel

    • residency, 3.51

    Ministries, 3.157

    Miscellaneous asset items, 4.98, 4.108–4.110

    Miscellaneous liability items, 4.108, 4.117

    MMMF. See Money-market mutual funds

    Mobile equipment units, 3.33

    Monetary aggregates

    • differences between the 1993 SNA methodology and the Guide, 1.13

    • Form 5SR, 6.55–6.56, 7.58, Appendix II

    • presentation in International Financial Statistics, 6.57–6.59

    • reporting to the IMF, 6.55–6.56

    Monetary and Financial Statistics Manual

    • accrual accounting, 2.28, 2.31

    • historical perspective, 1.4–1.9

    • revisions in, 1.33

    • terminology, 2.42–2.50

    Monetary authorities, 3.66

    Monetary authorities accounts, 3.158, 7.55–7.57, 7.84

    Monetary base, 1.13, 3.61, 6.52–6.54

    Monetary gold

    • classification of, 1.11

    • transactions, 5.17

    • valuation of, 5.37–5.38

    Monetary statistics

    • accrued interest reporting, 5.109

    • data dissemination, 7.67–7.73

    • implementation of, 7.1

    • institutional coverage, 2.97–2.103

    • liability accounts for, 4.49–4.51

    • monetary authorities account, 7.55–7.57, 7.84

    • other changes in the volume of assets, 7.78–7.82

    • overview, 2.19–2.20, 2.22–2.24

    • reporting by financial corporations, 7.4–7.17

    • reporting to the IMF, 7.58–7.66

    • sectoral balance sheets, 7.2, 7.18–7.38, Appendix I

    • source data, 1.19–1.23

    • supplementary data, 7.74–7.77, 7.85–7.90

    • surveys of financial corporations, 7.39–7.54, 7.83, Annex 7.3

    Monetization of gold, 5.38

    Money. See also Currency

    • divisia money, 6.60–6.63, Box 6.4

    • electronic money, 1.28, 6.47–6.51

    Money market funds, 4.45

    Money-market mutual funds

    • deposits in the form of shares, 4.127

    • description of, 3.87

    Mortgage-backed bonds, 4.24

    Mortgage-backed securities, 4.20

    Mortgage banks, 3.83

    Mortgage pass-through securities, 5.83–5.84

    Mortgages

    • assumable loans, 4.20n

    • deposits in residential loan contracts, 4.131

    • financial company services, 3.98

    • loans, 5.125–5.126, 7.89

    • prepayment of residential loans, 4.20

    Moving-events effects in seasonality, 6.85

    Multi-employer plans, 4.57n

    Multinational conglomerates

    • subsidiaries or branches, 3.30

    Multinational corporations, 3.9

    Multiterritory enterprises, 3.38

    Mutual funds, 3.87, 3.102, 4.45

    National central banks, 3.41

    National currency, 5.41–5.42, 6.2–6.11, 7.89

    National data release, 7.67–7.70

    National financial reporting standards, 1.22, 2.3

    National offices

    • regional central banks, 3.40–3.41, 3.53

    National private nonfinancial corporations

    • classification of, 3.142–3.144

    • differences between the 1993 SNA methodology and the Guide, 1.10

    National publications, 7.67–7.70

    National universities, 3.168

    NATO. See North Atlantic Treaty Organization

    NAV. See Net asset value

    NCBs. See National central banks

    Negotiable financial assets, 4.14

    Negotiable instruments, 4.14n

    Net asset value, 1.14, 5.160–5.161, 5.170

    Net claims on central government, 7.41

    Net equity of households in pension funds, 4.68–4.70, 5.194, 5.199–5.204

    Net equity of households in life insurance reserves, 4.61–4.64, 5.194–5.198

    Net financial investment, 8.211

    Net foreign assets, 7.41, 8.105

    Net international reserves, 8.105

    Net investment in a foreign operation as a hedge, 5.333

    Net lending/borrowing, 8.24, 8.101, 8.107

    Net worth, 1.12n, 8.30

    Network money, 6.48

    NFI. See Net financial investment

    NGV. See No-growth value

    1993 SNA. See System of National Accounts 1993

    NLNB. See Net lending/borrowing

    No-growth value, 5.181

    No-load funds, 5.162

    Non-autonomous pension funds, 3.116, 4.57

    Non-life insurance corporations, 3.110

    Non-pension-plan assets, 4.57

    Nonembedded derivatives, 4.16

    Nonfinancial assets, 5.294–5.299

    Nonfinancial corporations, public, 3.134–3.140, 6.36–6.37, Box 7.4

    Nonfinancial corporations sector

    • scope, 8.17

    • subsectors, 3.132–3.151

    Nonmarket nonprofit institutions, 3.14, 3.163–3.164

    Nonoperating depository corporations, 6.39–6.46

    Nonperforming deposits, 4.11

    Nonperforming financial assets, 1.27

    Nonperforming loans

    • classification of, 4.11, 5.130

    Nonprofit institutions

    • defined, 3.13

    • engaged in market production, 3.14

    • government-controlled, 3.164

    • market NPIs serving business, 3.14

    • nonmarket, 3.14, 3.163–3.164

    • residency, 3.39

    Nonprofit institutions serving households

    • categories of, 3.196–3.199

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • source data, 8.21

    Nonresident deposit accounts, 3.45

    Nonresident units, 3.42–3.53

    Nonresidents

    • claims on, 1.17n, 7.42–7.43

    • liabilities to, 1.17n, 7.42–7.43

    • source data, 8.21

    Nonstandard American options, 4.84

    Nontraded annuities, 4.38

    Nontraded shares, 5.163–5.165

    North Atlantic Treaty Organization, 3.51

    Nostro account, 4.2

    Notes. See National currency

    Notional principal

    • in currency swaps, 5.258

    • defined, 2.50

    • in interest-rate swaps, 5.248–5.249

    • supplementary data, 7.89

    NPIs. See Nonprofit institutions

    NPISHs. See Nonprofit institutions serving households

    NPLs. See Nonperforming loans

    OCVA. See Other changes in the volume of assets

    ODCS. See Other Depository Corporations Survey

    ODCs. See Other depository corporations

    OFCS. See Other Financial Corporations Survey

    OFCs. See Other financial corporations

    Offset mortgages, 4.131

    Offsets, 5.278n

    Offsetting, 5.327–5.330

    Offsetting orders, 5.278n

    Offshore banks, 3.32, 3.90–3.91

    Offshore enterprises, 3.31

    Offshore financial centers, 3.92

    One-time sales, 4.29

    Open circulation of electronic money, 6.49

    Open-end funds, 4.46

    Open-end mutual funds, 5.161

    Open-market investment pools, 5.161

    Opening balance of retained earnings, 2.83

    Opening stocks, 5.4, 5.7, 5.230

    Option on an interest rate swap, 5.274

    Options, Futures, and Other Derivatives, 5.268

    Options contracts, 4.77, 4.83–4.90, 5.265–5.286, 7.89

    Options-pricing models, 5.83

    Organized exchanges, 3.120

    Original effective interest rate, 5.149

    Original maturity, 5.56n, 7.88

    Original principal

    • defined, 2.46

    Origination fees, 5.320

    Other accounts receivable/payable

    Other calendar effects in seasonality, 6.85

    Other changes in assets account, 8.4

    Other changes in the volume of assets

    • central bank, 7.79

    • financial statistics framework, 2.21, 8.4, 8.30–8.31, 8.186–8.189

    • information system data, 2.84–2.86

    • monetary statistics framework, 1.30, 7.27–7.31, 7.78–7.81

    • other depository corporations, 7.80

    • other financial corporations, 7.81

    • provisions for loan losses, 5.127–5.131

    • stock and flow framework, 5.3, 5.8–5.12

    Other depository corporations

    • accrued interest, 2.119–2.120, Annex 2.1

    • balance-sheet data, 7.35–7.38, 8.133, Appendix I

    • balance-sheet periodicity, 2.36

    • claims on, Box 7.4

    • consolidation in, 7.51

    • data consistency, 1.18n

    • data reporting, 2.107, 7.10–7.12

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • Form 2SR, 7.58, Appendix II

    • monetary statistics, 2.97–2.103

    • other changes in the volume of assets, 7.80

    • valuation changes, 2.123–2.126

    Other Depository Corporations Survey, 2.20, 2.97, Annex 7.3

    Other equity, 4.43, 5.156, 7.89

    Other financial corporations

    • accrued interest, 2.121, Annex 2.1

    • balance-sheet data, 7.35–7.38, 8.133

    • balance-sheet periodicity, 2.36, 2.38

    • claims on, Box 7.4

    • consolidation of data, 7.51, Annex 7.2

    • data reporting, 7.13–7.17

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • Form 4SR, 7.58, Appendix II

    • other changes in the volume of assets, Annex 7.1

    • pension funds, 3.117

    • stock and flow data, 5.1

    • subsectors, 3.96–3.131

    Other Financial Corporations Survey, 2.20, 2.97, Annex 7.3

    Other financial intermediaries

    • accrued interest, 2.121

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • subsectors, 3.97–3.108

    • valuation changes, 2.127, Annex 2.2

    Other flows matrix, 8.41

    Other items (net), 7.41, 7.50, 8.115

    Other nonfinancial corporations

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • subsectors, 3.141–3.146

    Other resident sectors

    • claims on, Box 7.4

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • time series presentation, 8.52–8.54

    Other sectors

    Other volume changes in financial assets and liabilities not elsewhere classified, 7.27

    Other volume changes in nonfinancial assets not elsewhere classified, 7.27

    Out-of-the-money call (put) options, 4.83, 5.279

    Outstanding principal

    • defined, 2.46

    Over-the-counter markets, 5.54

    Over-the-counter options, 4.83, 7.89

    Overdrafts, 4.3

    Own acceptances, 4.35

    Own assets, 4.56

    Own funds at book value method, 1.14, 5.190

    Parsimony in seasonal adjustment, 6.82

    Partial data reporting, 8.84–8.87

    Partially privatized corporations, 3.140

    Pass-through securities, 4.14, 4.29–4.25, 5.83–5.84

    Pawnshops, 3.105

    Pay-as-you-go schemes, 3.118

    Peace-keeping missions, 3.51

    Pension auxiliaries

    • function of, 3.124

    Pension funds

    • autonomous, 3.116, 3.188, 4.57

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • function of, 3.113

    • holding corporation classification, 3.107

    • of international organizations, 3.29

    • multi-employer plans, 4.57n

    • net equity of households in, 4.68–4.70, 5.194, 5.199–5.204

    • non-autonomous, 3.116, 4.57

    • residency, 3.29

    • unfunded schemes, 4.59

    • valuation changes, 2.128, Annex 2.2

    Pension plans

    • assets, 4.57

    • classification of, 3.114

    • funded, 3.115–3.116

    • unfunded, 3.115

    Percentage-movement rule, 2.118

    Perpetuities, 5.65

    Placement fees, 5.320

    Plan of accounts, 2.4, 2.69

    Plausibility testing, 2.112–2.118, 8.209

    Plowback ratio, 5.178

    POP. See Put-option payoff

    Portfolio investment, 8.149

    POs. See Principal-only claims

    Position limits, 4.84

    Post office giro institutions, 3.89

    Pre-tax effective yield, 5.58

    Preferred stocks/shares, 4.41, 5.80–5.82

    Premium supplements, 4.55n

    Prepayment of insurance premiums, 4.71–4.74, 4.95, 5.205–5.206, Box 2.2

    Prepayment risks, 4.21

    Present-value method, 1.14, 5.60, 5.171–5.187

    Present value of growth opportunities, 5.181–5.182

    Primary-market purchase data, 8.183

    Principal

    • deposit, 2.47

    • financial derivatives valuation, 2.50

    • indexation, 5.71

    • notional, 2.50

    • original, 2.46

    • outstanding, 2.46

    • remaining, 2.46

    Principal arrears, 5.144

    Principal-only claims, 4.22–4.23

    Principal-only securities, 5.85

    Private banks, 3.61

    Private equity, 3.101

    Private sector, 8.100

    Privatized corporations, 3.140

    Producer units, 3.193

    Profit-or-loss accounts

    • gain or loss data, 2.81

    Profit transfer, 5.10

    Projected Unit Credit Method, 5.201

    Proportional estimation method, 8.197

    Proprietary PSA-type model, 5.83

    Proprietor’s net addition, 4.43, 5.156

    Provisions for loan losses, 4.116

    Provisions for losses on impaired assets, 1.27, 2.43, 2.86, 4.111, 4.114, 5.10

    Provisions—liabilities, 5.293

    PSA model. See Public Securities Association model

    Public exchanges

    • function of, 3.120

    Public goods, 3.152

    Public nonfinancial corporations

    • claims on, Box 7.4

    • deposits issued by, 6.36–6.37

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • subsectors, 3.134–3.140

    Public-private partnerships, 3.171

    Public Securities Association model, 5.83

    Publicly traded entities

    • interim financial reports, 2.35

    Purchaser of a long position, 5.229

    Put-option payoff, 5.283

    Put options, 4.83, 5.71

    PVGO. See Present value of growth opportunities

    Qualifying insurance policy, 4.69

    Quasi-corporations

    • description of, 3.10

    • proprietor’s

    Quota subscription, 4.98, 4.107

    Quoted shares, 7.89

    Range-floater notes, 5.275n

    Rate of return on equity, 5.178–5.179

    RCBs. See Regional central banks

    Real estate investment trusts, 4.45

    Receivables

    Receivers, 3.93

    Redeemable margin deposits, 4.6–4.7

    Redemption value, 2.49

    Reference rate, 5.66

    Regional central banks

    • currency unions and, Box 3.2

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • headquarters office, 3.53, 3.72

    • national offices of, 3.40–3.41, 3.53

    • residency, 3.40–3.41, 3.53

    Regional governments, 3.175–3.176

    Regional units, 3.176

    Regression estimation method, 8.203

    Regular way contracts, 5.304

    Regulatory bodies, 3.128

    Rehabilitate-operate-transfer schemes, 3.171n

    Reinsurance, 4.65–4.67

    Reinsurance corporations

    • differences between the 1993 SNA methodology and the Guide, net 1.10 additions, 4.43, 5.156

    • function of, 3.109, 3.112

    REITs. See Real estate investment trusts

    Remaining maturity, 5.56n, 7.88

    Remaining principal

    • defined, 2.46

    Remeasurement, 2.43

    Reorganizations, 3.93, 6.39–6.46

    Repayable margin deposits, 4.6–4.7, 5.233

    Replicating portfolio, 5.267n

    Repurchase agreements, 4.129, 5.137–5.142

    Required reserves, 6.89, 6.91

    Resale transactions, 5.278n

    Research and development institutes, 3.163

    Reservable liabilities, 6.89, 6.91

    Reserve assets, 4.56, 8.152

    Reserve banks, 3.64

    Reserve-computation date, 6.91

    Reserve-computation period, 6.89

    Reserve deposits, 6.53

    Reserve-maintenance period, 6.89, 6.91

    Reserve position in the Fund, 7.62–7.63

    Reserve requirements

    • with averaging of reserve holdings, 6.89–6.90

    • without averaging of reserve holdings, 6.91–6.92

    Reserve settlement, 6.89, 6.91

    Reserves against outstanding claims, 4.75–4.76, 5.207, Box 2.2

    Reset period, 5.66

    Residence

    • of institutional units, 3.2

    Residency

    • center of economic interest, 3.16

    • concept and coverage of, 3.16–3.18

    • euro-area-wide, 7.65

    • national, 7.65

    Resident sectors

    Resident units, 3.19–3.41

    Residual calculations, 8.63–8.65

    Rest of the world, 8.17, 8.21, 8.100

    Results for the period, 2.83, 4.51

    Retained earnings

    • defined, 2.83, 4.51

    • financial asset valuation, 2.65–2.67

    • transfer of profit or loss, Box 2.6, 5.10

    Retirement benefits, 3.113. See also Pension funds

    Revaluation accounts, 2.21, 8.4, 8.23, 8.30–8.31, 8.186–8.189

    Revaluation adjustments, 2.67

    Revaluations, 2.43, 2.63, 2.82, 5.19–5.33. See also Valuation

    Reversal of provisions, 5.128

    Reverse floating-rate bonds, 5.66n

    Reversing trades, 4.82

    Right issues, 4.84

    Risk-free rate of interest, 5.218

    ROE. See Rate of return on equity

    Rural banks, 3.85

    Sale and lease back, 5.134

    Salvage administrators, 3.124

    Savings and loans associations, 3.83

    Savings deposits, 6.37

    Savings systems, 6.37

    SDRs. See Special drawing rights

    Seasonal adjustment

    • broad money, 6.55

    • decomposition of an economic time series, 6.85–6.87

    • direct methods, 6.67–6.72

    • economic time series, 6.64–6.66

    • indirect methods, 6.67–6.72

    • revision policy, 6.88

    • software packages, 6.73–6.84

    • three-component model in multiplicative form, Box 6.7

    Seasonal components, 6.85

    Seasonal workers, 3.23

    SEATS program, 6.73–6.74

    Secondary loan market, 4.27

    Secondary-market-trading annuities, 4.38

    Secondary market transactions, 8.183–8.185

    Sector tables, 8.52–8.55

    Sectoral balance sheets, 1.29, 2.20, 2.79, 5.1, 7.2, 7.18–7.38, 7.51, Appendix I

    Sectorization

    • of the economy, 3.54

    • of financial assets and liabilities, 2.26

    • of institutional units, 3.54–3.55

    Sectors

    • differences between the 1993 SNA methodology and the Guide, 1.10

    • institutional units and, 3.1

    Securities

    • fixed-rate, 7.89

    • long-term, 7.89

    • short-term, 7.89

    • substituted for No. 1 Account obligations, 5.49n

    • variable-rate, 7.89

    • write-offs, 5.10

    Securities brokers, 3.103

    Securities depository companies, 3.120

    Securities-driven repurchase agreements, 5.140n

    Securities lending, 5.137–5.142

    Securities lending agreement, 5.140n

    Securities markets

    • function of, 3.120

    Securities other than shares

    • accrued interest accounts, 2.119, 2.121–2.122

    • accrued interest calculations, 5.92–5.108

    • accrued interest reporting, 5.109–5.112

    • asset-backed, 4.14, 4.19–4.25

    • bearer-type securities, 5.113–5.118

    • classification of, 1.11

    • disaggregation, 7.89–7.90

    • embedded derivatives, 4.14, 4.16–4.18, 5.71–5.79

    • excluded from broad money, 2.119

    • fair values for infrequently traded securities, 5.54–5.64

    • general principles, 5.51–5.53

    • IMF securities, 4.10

    • impaired securities, 5.87–5.91

    • mortgage pass-through securities, 5.83–5.84

    • pass-throughs, 4.14, 4.19–4.25

    • perpetuities, 5.65

    • preferred stocks/shares, 5.80–5.82

    • price indices, 8.162

    • stripped securities, 5.85–5.86

    • traded in international markets, 4.15

    • types of, 4.14–4.15

    • variable-rate bonds, 5.66–5.70

    Securities ownership survey, 5.118

    Securitization

    • of assets, 3.106, 3.170, 4.19

    • trusts established for, 3.131

    Securitized debt instruments, 4.25

    Seller of a futures contract, 5.229

    Settlement accounts, 4.98, 4.100–4.102, 4.111, 4.113

    Settlement date accounting, 5.300–5.309, 5.349–5.359

    Settlement dates, 4.100

    Settlements, 4.82, 5.282

    Share price indices, 8.161

    Shares and other equity accounts

    • classification of, 1.11, 4.41–4.51

    • depository receipts, 5.158–5.159

    • differences between the 1993 SNA methodology and the Guide, 1.12

    • fair values of infrequently traded or nontraded shares, 5.163–5.165

    • general principles, 5.152–5.157

    • investment pools, 5.160–5.162, 7.89

    • liability account for the monetary statistics, 4.49–4.51, 5.191–5.192

      • market value, 7.32

      • net asset value, 5.170

    • own funds at book value, 5.190

    • quoted, 7.89

    • share price indices, 8.161

    • stock and flow data, 2.86, Box 2.6

    • time series presentation, 8.57–8.58

    • transactions, 2.84

    • valuation of

      • combined approach, 5.118–5.119

      • market capitalization method, 5.116–5.119

      • net asset value, 5.170

      • present-value approach, 5.171–5.187

    Short forward contracts, 5.220, 5.222, 5.224

    Short-term instruments

    • classification of, 1.11

    Sight drafts, 4.33

    Similar corporations, 5.166

    Single-party states, 3.169

    Site offices

    • residency, 3.34–3.35

    Sliding level estimation method, 8.193, 8.199

    Smoothing estimation method, 8.198

    SNA. See System of National Accounts 1993

    SNA integrated financial account, 8.122–8.166

    Social benefits, 3.184

    Social entities, 3.7

    Social insurance, 4.52–4.53

    Social protection schemes, 3.184

    Social risks, 3.184

    Social security contributions, 3.186

    Social security funds, 3.184–3.188

    Software

    • seasonal adjustment packages, 6.73–6.84

    Solicitor nominee companies, 3.130

    Source data, 8.66–8.79

    Special agencies, 3.166

    Special Data Dissemination Standard, 7.68

    Special drawing rights

    • allocations, 4.51

    • classification of, 1.11

    • exchange rate, 5.39

    • flows, 5.40

    • transactions, 5.17

    Special purpose entities

    • balance sheets, 8.180–8.182

    • classification of, 3.149–3.151

    • established outside economic territory location of parent corporation, 3.151

    • function of, 3.9, 3.106, 3.170–3.174

    • legal ownership transfer, 3.173

    • residency, 3.37

    • sharing of risks and returns, 3.173

    • structured financial arrangements, 3.173

    Special purpose vehicles, 3.106, 4.24n

    Special reserves, 2.86

    Specialized financial intermediaries, 3.105

    Specific provisions, 5.147

    Spectral analysis, 6.81n

    SPEs. See Special purpose entities

    SPIs. See Share price indices

    Spot price, 5.218

    SRFs. See Standardized report forms

    Stand-alone derivatives, 4.16

    Standard setting agencies, 3.163

    Standardized report forms, 1.6, 7.58–7.65, Appendix II

    Standing Interpretation Committee, 2.13

    State governments, 3.175–3.178, Box 7.4

    State-sponsored pension systems, 3.118

    Statistical adjustment items, 8.29

    Statistical Code of Practice, 2.87

    Statistical discrepancies, 8.79, 8.115, 8.204–8.207, 8.211–8.214

    Statistical reporting

    • benefit assessment, 2.94–2.96

    • compliance costs, 2.91–2.93, 2.96

    • regulations, 2.87

    • requirements, 2.90–2.91

    Stock dividends, 4.84, 5.155

    Stock positions matrix, 8.40

    Stock splits, 4.84, 5.155

    Stocks and flows

    • adding-up requirements, 5.3–5.6

    • by asset classification, 5.34–5.36

    • closing stocks, 5.4, 5.7

    • data sources, 5.2

    • deposits, 5.48–5.50

    • estimation of changes from exchange rate movements, 5.22–5.33

    • financial derivatives, 5.208–5.289

    • foreign currency, 5.43–5.47

    • insurance technical reserves, 5.193–5.207

    • loans, 5.119–5.151

    • monetary gold, 5.37–5.38

    • national currency, 5.41–5.42

    • nonfinancial assets, 5.294–5.299

    • opening stocks, 5.4, 5.7

    • other accounts receivable/payable, 5.290–5.293

    • other changes in the volume of assets, 5.3, 5.8–5.12

    • securities other than shares, 5.51–5.118

    • shares and other equity, 5.152–5.192

    • special drawing rights, 5.39–5.40

    • transactions, 5.3, 5.13–5.18, 5.22–5.33

    • valuation changes, 5.3, 5.19–5.33

    Storage costs, 5.221n

    Store of value, 6.12

    Strike price, 5.83n

    Stripped securities, 5.85–5.86

    Structured notes, 5.275n

    Students

    • residency, 3.47

    Subsidiaries, 3.9, 3.30

    Subsidiary ledgers, 2.4, 2.68–2.69, 2.79–2.81

    Substitution estimation method, 8.200

    Supervisory agencies, 3.128

    Supplement to International Financial Statistics, 7.73

    Supplementary data, 1.31, 7.74–7.77, 7.85–7.90, 8.146

    Supplementary source data, 8.74–8.75

    Surveys. See also specific surveys

    • for financial corporations sector, 1.29, 7.3, 7.39–7.54, 7.83, Box 7.4, Box 7.5

    Suspense accounts, 4.110, 4.117

    Swap agreements, 4.81–4.82

    Swap contracts, 7.89

    Swaptions, 5.274

    System of National Accounts 1993

    • accrued interest, 2.30

    • relationship to the Guide, 1.8–1.14

    Tax-favored individual retirement plans, 3.118

    Taxes

    • deferred tax assets, 4.110

    • deferred tax liabilities, 4.117

    • earmarked, 3.154

    Technical assistance personnel

    • residency, 3.26

    Teller’s

    Term life insurance, 4.72n

    Term-structure models, 5.275

    Term to maturity, 7.76

    Terminology, 2.42–2.50

    Time drafts, 4.33

    Time of recording, 5.300–5.309

    Time proportion basis, 5.123

    Time-series presentations, 8.51–8.58

    Time value, 5.280

    Timeliness, 2.26, 2.34–2.41

    To/from zero rule, 2.118

    Top-slicing, 2.100

    Total return swaps, 4.92

    Trade bills, 4.33–4.35

    Trade credit and advances

    • classification of, 1.11, 4.94–4.95

    • defined, 5.290–5.292

    Trade-credit arrears, 4.95

    Trade date accounting, 5.300–5.309, 5.349–5.359

    Trade dates, 4.100

    Trade receivables, 3.98

    Trading-day effects, 6.85

    TRAMO program, 6.73–6.74

    Transaction costs, 5.310–5.319

    Transactions, 2.84, 5.3, 5.13–5.19, 5.22–5.33

    Transactions estimation, 5.338–5.348

    Transactions matrix, 8.38–8.39

    Transfer payments, 3.184

    Transferable deposits, 2.119, 2.121–2.122, 4.2, 4.4, 4.122

    Transfers, 3.152, 3.156, 5.10

    Traveler’s

    Treasury shares, 4.42, 5.154

    Trend-cycle components, 6.85

    Trend estimation method, 8.201

    Trial balance, 2.74

    Truncated reporting, 2.100, 2.102–2.103

    Trusts

    • function of, 3.9, 3.131

    • organized in foreign countries, 3.131

    • special purpose entities, 3.106

    Unallocated gold deposits

    • classification of, 4.8–4.9

    • differences between the 1993 SNA methodology and the Guide, 1.14

    Uncompensated seizures, 7.27

    Underwriters, 3.103

    Unexercised options, 5.279

    Unfunded pension liabilities, 1.14

    Unfunded pension schemes, 4.59

    Unincorporated entities, 3.146–3.147

    Unit trusts, 3.102

    Universal reporting, 2.99

    Universities, 3.168

    Unlisted corporations, 2.3

    Unquoted equity shares

    • differences between the 1993 SNA methodology and the Guide, 1.14

    Unquoted shares, 5.164–5.165, 5.170

    User costs, 6.61

    Validation of data reporting, 2.112–2.118

    Valuation

    • adjustments, 2.65–2.67, 2.77n, 2.84, 2.124, 4.51, 7.49

    • changes, 2.63, 2.81–2.85, 2.123–2.128, 5.3, 5.19–5.33, 8.65

    • financial assets, 2.51–2.67, Box 2.2, Box 2.3

    • gains and losses, 2.61

    • going concerns, 2.33

    • hedging relationships, 2.60–2.62

    Valuation change estimation, 5.338–5.348

    Value of the firm, 5.173

    Variable-coupon bonds, 5.66

    Variable-rate bonds, 5.66–5.70, 5.101–5.102

    Variable-rate loans, 7.89–7.90

    Variable-rate securities, 5.66n, 7.89

    Variation margin, 5.235

    Venture capital, 3.101, 3.105

    Vertical adding-up requirements, 5.3

    Vertical checks, 5.3

    Vessels

    • crew member residency, 3.28

    Vesting date, 5.287

    Vostro account, 4.2

    Warrants, 4.16

    Weather derivatives, 4.78, 4.91–4.93

    Weighted-average cost of capital, 5.90

    Write-offs, 5.10

    X-12-ARIMA program, 6.73–6.84, 6.86–6.87, Box 6.5, Box 6.6, Box 6.7

    X-11 Seasonal Adjustment Program, 6.75–6.78, 6.86

    Yield to maturity, 5.58

    Zero coupon basis securities, 4.14

    Zero-coupon rate, 5.249

    Zero coupon securities, 5.213

    Zero-coupon yield curve, 5.61

    Zero-interest deposits, 4.124

    Zero-interest trade credit of longer maturity, 5.292

    Zero-sum matrix, 8.102

      You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

      Other Resources Citing This Publication