XVIII. Functional classifications
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International Monetary Fund
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Abstract

18.1. “Functional” classifications are proposed in the System for classifying certain transactions of producers and of three institutional sectors—namely households, general government and non-profit institutions serving households. They are described as “functional” classifications because they identify the “functions”—in the sense of “purposes” or “objectives”—for which these groups of transactors engage in certain transactions. The classifications concerned are:

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