The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts
Chapter

19 Derivation of System of National Accounts Value from Government Finance Statistics Data

Author(s):
Vicente Galbis
Published Date:
September 1991
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Author(s)
Jan van Tongeren and Irene Tsao 

In an effort to link the two international standards covering the field of public sector statistics, the IMF's government finance statistics (GFS) and the United Nations' A System of National Accounts (SNA), staff members of the Fund and the UN Statistical Office (UNSO) worked closely together and developed a set of conceptual bridge tables, which was published in the Fund's Manual on Government Finance Statistics (GFSM) in 1986 and included in the United Nations' Handbook of National Accounting: Public Sector Accounts.1

The bridge tables delineated the one-to-one item interrelations of the two systems and have added about 200 further breakdowns of the GFS data, or estimates for items not included in the GFS, in order to derive the public sector accounts according to the SNA concepts. In practical terms, this thorough conceptual consideration may lead to a formidable statistical task while treating minor theoretical differences. Questions have sometimes been raised about whether the bridge tables can actually be applied to derive one set of data from the other and about whether, on the basis of country practices, all detailed links are necessary, feasible, or significant.

I. Purpose

The present paper aims to illustrate a sequential compilation procedure for obtaining SNA government accounts from GFS data, using the conceptual bridge tables only for guidance in the estimation process. By giving an actual example, the paper attempts also to illustrate and quantify the effects of the differences between GFS and SNA concepts, although it should be emphasized that it does not pretend to cover the needs or circumstances of all countries by using the data sets of only one country. Furthermore, it is hoped that this exercise can provide a basis for devising a shortcut data link between the GFS and SNA from which quantitatively unimportant adjustments or considerations that are not applicable to the majority of countries can be eliminated.

II. General Description of Procedure

The procedure for the GFS-SNA conversion adopted in this paper involves two stages, as shown in Figure 1. The first stage of the conversion requires the reclassification of available GFS data to corresponding SNA categories. In the case of a combined GFS item with no breakdown, it is usually assigned to the SNA category according to the predominant component of the GFS item. This stage of conversion has, in fact, been implemented already, and the results were published for more than 100 countries in the Government Sector Statistics chapter of the UN Statistical Yearbook (1981–85 editions). It should be noted that this reclassification yields only a crude approximation of SNA categories.

Figure 1.GFS-SNA Conversion

The second stage represents a refinement of these approximate values by making the adjustments necessary to convert the GFS data according to SNA definitions. All the topics covering the conceptual differences of the two systems have to be considered at this stage, but only a few issues can be dealt with and adjustments applied because of the lack of information.

An example is given in Figure 1 to show the two stages of the derivation procedure. For instance, the GFS revenue item A9, “Administrative fees, charges and nonindustrial sales” is a combined item with no breakdown in the data published in the Fund's Government Finance Statistics Yearbook (GFS Yearbook). It is linked in the first stage of conversion to the SNA item “Sales” of the production account. In the second stage, adjustment is needed to deduct the portion of administrative fees and charges from the approximate SNA values. The amount of administrative fees and charges is further divided into the part paid by households and the part paid by business units, with the former rerouted to the SNA item “Fees, fines and penalties” and the latter to “Indirect taxes.”

It should be noted that the first-stage approximate conversion is uniform among countries because it has been designed on the basis of internationally comparable and computerized statistics available in the GFS Yearbook. The selection of topics for adjustments in the second stage varies, however, from country to country according to circumstances and data availability.

III. Derivation of SNA Central Government Accounts of the Netherlands from GFS Data

This section presents the results of an exercise to derive the SNA central government accounts of the Netherlands from GFS data. Only the production account, the income and outlay account, and the capital accumulation account of the central government are covered because the most complete sets of data are available for these three accounts of the subsector. The exercise has been carried out with the use of Lotus spread-sheet software.

Adjustment Categories (Annex I)

Before proceeding to the explanation of the numerical derivation, it is necessary to know first which topics, among those defining the differences between GFS and SNA concepts, are dealt with in the exercise as data availability dictates. Annex I shows all the adjustments elaborated in the detailed conceptual bridge tables grouped into 12 categories of topics. Indicated in the columns are those adjustments applied (or not applied) regarding each topic in the process of making the data conform to SNA definitions. In the first stage of the approximate GFS-SNA conversion, two types of adjustments have already been incorporated because data are separately available in the GFS. They are inheritance tax treated as capital transfers in SNA and as tax in GFS (Annex I, item 6b). Sales of stocks, fixed capital assets and land, and intangible assets are treated as negative purchases of these items in the SNA and considered as revenues in the GFS (Annex I, item 10a). The major adjustments, however, are those carried out in the second stage, after the approximate GFS-SNA conversion, to refine the estimates. The adjustments applied in the second stage are own-account capital formation of departmental enterprises, the distinction of taxes paid by household or business, the separation of social security funds from other levels of government, the imputation of unfunded employee welfare contributions, consumption of fixed capital, sales of used goods treated as negative expenditures in the SNA and the statistical details of the GFS items property income, casualty insurance transactions, subsidies and transfers, social transfers, and administrative fees and nonindustrial sales. Despite the adjustments listed above, many more issues have not been dealt with in the exercise because of the lack of information, such as the cash versus accrual basis of recording, operating surplus of departmental enterprises, consolidation of transactions within the government in GFS and their separate identification in the SNA, revaluation of assets and liabilities (for the capital finance account), voluntary contributions to social security funds, casualty insurance contributions, and all types of transactions in kind. Reference should be made to Annex I before the analysis of the derivation worksheet contained in Annex II.

Derivation Worksheet (Annex II)

Annex II presents the illustrative worksheet containing the two-stage derivation of SNA central government accounts of the Netherlands from GFS data. In preparation for this exercise, the 1980 data for the Netherlands, as published in the GFS Yearbook (1984) and the UN National Accounts Statistics: Government Accounts and Tables (1983), were thoroughly examined to see the feasibility of recasting these data into SNA items. National publications were also used to gather information required for various estimates. From this basic information, it was determined which adjustments could be applied. For this exercise, it was possible to have estimates for the ten adjustment items shown in columns 1–10 on the right-hand side of the various panels of the worksheet (see also the preceding subsection on adjustment categories).

In the panels of the worksheet, the column of SNA categories is an exact reproduction of the UN National Accounts Questionnaire, Table 3.11, “Production Account” (part A of Annex II; code 100 in this column); Table 3.12, “Income and Outlay Account” (parts B.1,2 of Annex II, “Receipts” and “Disbursements,” respectively; code 200); and Table 3.13, “Capital Accumulation Account” (part C of Annex II; code 300). Items are coded in the same order within the respective account as in the National Accounts Questionnaire. The GFS categories are shown opposite their corresponding SNA categories regardless of their original GFS order of presentation, although the GFS item codes have been retained.

First Stage

The first-stage approximate conversion constitutes several types of linking: (1) item-to-item linking (for instance, the approximate SNA “Sales,” equal to 2.39 billion guilders, is taken from GFS item A9, “Administrative fees, charges, and nonindustrial sales”; likewise, the approximate SNA “Intermediate consumption” in the amount of 8.57 billion guilders, which is derived from the GFS item C1.3, “Other purchases of goods and services”); (2) the approximate SNA value equals the sum of several GFS items (to obtain the approximate SNA “Indirect taxes,” the GFS taxes on payroll or manpower, on immovable property, on financial transactions, on goods and services, on international trade, and so on have to be added up first); (3) the difference of two GFS items gives the approximate SNA value (for example, SNA “Gross fixed capital formation” equals GFS “Purchases of fixed capital assets” minus “Sales of fixed capital assets,” which represent, in fact, the adjustment of “netting” incorporated at this stage of conversion because data are separately available in the GFS).

After this horizontal linking is carried out, the remaining SNA items can be derived by applying the formulas that determine the interrelations of SNA items. For instance, “Services produced for own use” is a residual item equal to “Gross output” minus “Sales” and “Own account capital formation.” “Final consumption expenditure” of the income and outlay accounts equals “Services produced for own use” of the production account. (Please refer to “Vertical Relationships of SNA Items,” part D of Annex II, for the list of all formulas for vertical relationships.)

Second Stage

On the right-hand side of the various panels of the worksheet are entered ten columns of adjustments called for in the second stage of the procedure.2 The first column, “Social security funds,” is required because GFS data represent “consolidated central government,” covering both central government and national social security funds net of intersectoral transactions, whereas social security funds constitute an individual subsector of general government in the SNA. Therefore, the GFS data include contributions to social security funds as income and social security funds payments to the households as outlays, which have to be deducted to obtain the SNA central government accounts. For this purpose, the GFS item A2, “Social security contributions,” was eliminated from the receipt side, and the SNA item 20016, “Social security contributions,” was left blank. Furthermore, the SNA item 20033, “Transfers to households,” was reduced by 69.17 billion guilders, which represents the GFS figure of 70.91 billion guilders for social security transfers to the households minus the estimate for unfunded employee pension benefits, 1.74 billion guilders. In contrast, central government transfers to the social security funds, although netted out in the GFS, should be added back as part of SNA central government disbursements. An estimate of 11.48 billion guilders was available in the UN National Accounts Statistics, which was added to the SNA item 20032, “Transfers to government subsectors.” The above adjustments reduced the SNA item 200300, “Other current transfers paid,” by 57.69 billion guilders, which is reflected in the increase of the same amount in the SNA item 20040, “Net saving.”

The second column shows the adjustment of “Taxes paid by business or households.” In the approximate conversion, the total amount of all types of indirect taxes was assigned to SNA “Indirect taxes.” However, the SNA considers some types of indirect taxes paid by household as direct taxes. To achieve conformity with SNA definitions, an estimate of 1.24 billion guilders for motor vehicle taxes paid by households was deducted from “Indirect taxes” and rerouted to “Direct taxes.” “Own-account capital formation” (column 3) is estimated to be 0.50 billion guilders, which represents, in gross input, 0.20 billion guilders for wages and salaries paid and 0.30 billion guilders for other purchases of goods and services used in the own-account construction of fixed assets. The amounts for “Consumption of fixed capital formation” (0.66) and “Imputed unfunded employees' contributions” (1.74) have been estimated and entered in columns 4 and 5, respectively, and this in turn has increased gross output and related items by the same amount. In column 6, “Sales of used goods” is separated from the GFS residual item “Other nontax revenues” (assigned to SNA “Other transfers” in the approximate conversion), which is then deducted from “Intermediate consumption,” since the SNA specifies the net treatment of “Purchases less sales of goods and services.” As a result, gross output and related items decrease by the same amount. The rest of the adjustments—in columns 7–10, for classification details of property income, casualty insurance, subsidies, and administrative fees—are all caused by the broader GFS categories, which require breakdowns for SNA compilations.

The figures for “Final SNA” (shown in the last column of the final panels of parts A-C of Annex II) are obtained by summing up horizontally the values in “Approximate SNA” and those in columns 1–10, where adjustments exist. The accuracy of the data in this column can be cross-checked by applying the formulas for vertical relationships (part D of Annex II).

Comparison of Results (Annex III)

Annex III compares the derived SNA values with those published in the UN National Accounts Statistics: Government Accounts and Tables.3 Given that so many adjustments have not been applied because of the lack of information, the differences between the derived values and those obtained through the UN National Accounts Questionnaire and subsequently published in the yearbook are not significant for most of the items, except for transfers and the balancing items. Furthermore, adjustments for the timing of recording (from cash basis of GFS to accrual basis of SNA) have not been attempted in this exercise, and this might account for some of the discrepancies. The usual procedure for this kind of adjustment is to study the government accounting records to calculate the average time lag between the authorization and the actual cash payment or receipt of various expenditure or revenue items, and to adjust the GFS data accordingly to convert them to an accrual basis.

IV. Uses of the Bridge Tables

The exercise described above is a simple illustration of the operational procedure to compile SNA government accounts from GFS data. Much of it could be improved if more basic information were available. Nevertheless, analysts may use the worksheet to assess the effects of eliminating conceptual differences between the GFS and SNA to harmonize further the two standards. Decisions taken on the issues raised here and in expert group discussions could simplify the bridge table. For example, if the SNA concept of “Indirect taxes” is modified to cover only “Commodity taxes,” then all the adjustments for taxes paid by businesses or households can be eliminated. If the separate treatment in the SNA of inheritance taxes as capital transfers rather than as taxes is abolished and social security contributions are considered as taxes, then the coverage of taxes will be identical in both systems. Furthermore, harmonization of the two systems in the treatment of departmental enterprises and own-account production of capital goods will bring the content of the government sector for these activities in the SNA and GFS fully in line, and adjustments will not be required in this regard.4

Given the decisions to modify the two standards, a shortcut for deriving SNA value from GFS data along the lines shown in the illustration presented here can be designed. In comparison with the detailed conceptual bridge tables, the shortcut method will be more practical and easier to apply, and it will not cause much loss of information (as country practices reveal). UNSO plans to use the procedure in its Lotus format, with the cross-check mechanism installed, in technical cooperation projects to help countries to develop the government sector statistics within the national accounts framework.

Annex I.Adjustments to GFS to Arrive at SNA
Adjustments Applied
In approximateAfter approximate
GFS-SNAGFS-SNAAdjustments
conversionconversionNot Applied
Topics(1)(2)(3)
1. Cash or accrual basis of recordingX
2. Monetary authority functions separated from government in
GFS, not in SNAX
3. Departmental enterprises
(a) Own-account capital formation, separately in GFS, not SNAX
(b) Departmental enterprises presented net (operating surplus)
in GFS, included gross in SNAX
4. Consolidation of transactions within the government in GFS,
separately identified in SNA
(a) Indirect taxes paid by government unitsX
(b) Social security contributions paid by government as
employerX
(c) Interest paid by government institutions to other levels of
governmentX
5. Revaluation of assets and liabilities
(a) Revaluation of stocks applied in SNA; in GFS historical cost
estimates are usedX
(b) Cancellation of debt treated as capital transfer in SNA, not
dealt with in GFSX
6. Taxes
(a) SNA treats taxes (or fees) paid by households as direct taxes
(or transfers) and if paid by business, as indirect taxes; GFS
treats both as taxes or nontax revenueX
(b) Inheritance tax treated as capital transfers in SNA and as tax,
and hence current, in GFSX
7. Social security
(a) Social security funds separated from other levels of government in SNA
and integrated with each level of government in GFSX
(b) Voluntary contributions treated as social security contributions
in SNA and as nontax revenue in GFSX
(c) Unfunded employee welfare contributions are imputed in
SNA and not in GFSX
8. Consumption of fixed capital imputed in SNA and not in GFSX
9. Casualty insurance contributions treated gross in GFS and net of
imputed service charges in SNAX
10. Revenues that are treated as negative expenditures in SNA and
as revenues in GFS
(a) Sales of fixed assetsX
(b) Sales of used goodsX
11. Other transactions in kind
(a) Wages and salariesX
(b) SubsidiesX
(c) Social benefitsX
(d) Other transfersX
12. Less detail in GFS than in SNA
(a) Property income in SNA distinguishes interests, dividends,
withdrawals of entrepreneurial income, etc.; GFS has no
detailX
(b) Casualty insurance transactions are included in residual items
in GFS but separately presented in SNAX
(c) Transfers include subsidies in GFS, which are treated
separately in SNAX
(d) Social transfers in SNA distinguish between social security
benefits, social assistance grants, unfunded employee
welfare and pension benefits; GFS only identifies transfers to
householdsX
(e) Wages and salaries in SNA distinguishes between those paid or
received by residents and nonresidents; GFS does not make
these distinctionsX
(f) Purchase of intangible assets are distinguished from purchases
of land in SNA, not in GFSX
(g) Administrative fees and sales are presented together in GFS
and separately in SNAX
Annex II.A.Worksheet for Derivation of SNA Values from GFS Data on Central Government Accounts of the Netherlands: Production Account (In billions of guilders, 1980)
Adjustments
Taxes paid
by busi-Own
Approxi-Socialness oraccount
GFSmatesecurityhouse-capital
CashSNAfundsholdsformation
GFS CategoryBasisSNA CategoryValue(1)(2)(3)
A9Administrative fees, charges and
nonindustrial sales2.3910001Sales2.39
10002Services produced for own use23.630.000.000.00
10003Own account capital formation0.50
10004Gross output26.020.000.000.50
C1.3Other purchases of goods and
services8.5710005Intermediate consumption8.570.30
10006Value added17.450.000.000.20
10007Indirect taxes, net
10008Indirect taxes, paid
10009Less: Subsidies received
10010Consumption of fixed capital
C1.1Wages and salaries17.4510011Compensation of employees17.450.20
C1.2Employers contributions to social10012Paid to residents
security and pension funds10013Paid to rest of world
A8.1Operating surplus of departmental
enterprises10014Operating surplus
10015Gross input26.020.000.000.50
Adjustments
Imputed
Approxi-Consumptionunfunded
GFSmateof fixed capitalemployees'
CashSNAformationcontributions
GFS CategoryBasisSNA CategoryValue(4)(5)
A9Administrative fees, charges an d
nonindustrial sales2.3910001Sales2.39
10002Services produced for own use23.630.661.74
10003Own account capital formation
10004Gross output26.020.661.74
C1.3Other purchases of goods and
services8.5710005Intermediate consumption8.57
10006Value added17.450.661.74
10007Indirect taxes, net
10008Indirect taxes, paid
10009Less: Subsidies received
10010Consumption of fixed capital0.66
C1.1Wages and salaries17.4510011Compensation of employees17.451.74
C1.2Employers contributions to social10012Paid to residents
security and pension funds10013Paid to rest of world
A8.1Operating surplus of departmental
enterprises10014Operating surplus
10015Gross input26.020.661.74
Adjustments
Classification
details
Approxi-
GFSmateSales of usedPropertyCasualty
CashSNAgoodsincomeinsurance
GFS CategoryBasisSNA CategoryValue(6)(7)(8)
A9Administrative fees, charges and
nonindustrial sales2.3910001Sales2.39
10002Services produced for own use23.63−0.011.00−0.16
10003Own account capital formation
10004Gross output26.02−0.000.00−0.16
C1.3Other purchases of goods and
services8.5710005Intermediate consumption8.57−0.01−0.16
10006Value added17.450.000.000.00
10007Indirect taxes, net
10008Indirect taxes, paid
10009Less: Subsidies received
10010Consumption of fixed capital
C1.1Wages and salaries17.4510011Compensation of employees17.45
C1.2Employers contributions to social10012Paid to residents
security and pension funds10013Paid to rest of world
A8.1Operating surplus of departmental
enterprises10014Operating surplus
10015Gross input26.02−0.010.00−0.16
Adjustments
Classification
Approxi-details
GFSmateAdminis-
CashSNASubsidiestrative fees
GFS CategoryBasisSNA CategoryValue(9)(10)Final SNA
A9Administrative fees, charges and
nonindustrial sales2.3910001Sales2.39−1.391.00
10002Services produced for own use23.630.001.3927.25
10003Own account capital formation0.50
10004Gross output26.020.000.0028.75
C1.3Other purchases of goods and
services8.5710005Intermediate consumption8.578.70
10006Value added17.450.000.0020.05
10007Indirect taxes, net
10008Indirect taxes, paid
10009Less: Subsidies received
10010Consumption of fixed capital0.66
C1.1Wages and salaries17.4510011Compensation of employees17.4519.39
C1.2Employers contributions to social10012Paid to residents
security and pension funds10013Paid to rest of world
A8.1Operating surplus of departmental
enterprises10014Operating surplus
10015Gross input26.020.000.0028.75
Annex II.B.1.Worksheet for Derivation of SNA Values from GFS Data on Central Government Accounts of the Netherlands: Income and Outlay Account—Receipts (In billions of guilders, 1980)
Adjustments
Taxes paid
by busi-Own
Approxi-Socialness oraccount
GFSmatesecurityhouse-capital
CashSNAfundsholdsformation
GFS CategoryBasisSNA CategoryValue(1)(2)(3)
20002Operating surplus
20001Property and entrepreneurial income14.06
20003Withdrawals from public
quasi-corporations
A8.2Property income from nonfinancial20004Interest
public enterprises and financial1.2220005From public corporations
institutions
A8.3Other property income12.4820006Other
20007Dividends
20008From public corporations
20009From private corporations
20010Net land rent and royalties,
n.e.c.14.06
20011Taxes, fees, contributions87.630.00
A3Taxes on payroll or manpower20012Indirect taxes36.36−1.24
A4.1Recurrent taxes on immovable
property
A4.4Taxes on financial and capital
transactions1.85
A4.6Other recurrent taxes on property
A5Domestic taxes on goods and services33.73
A6Taxes—international trade,
transactions0.01
A7.2Stamp taxes
A7.3Other taxes, n.e.c.0.77
20013Direct taxes51.081.24
A1Tax on income profits, capital gains49.9520014Income49.95
A4.2Recurrent tax on net wealth1.1320015Other1.131.24
A7.1Poll taxes
A2Social security contributions20016Social security contributions
A10Fines and forfeits0.1 920017Fees, fines, penalties0.19
20018Other current transfers received0.81
20019Casualty insurance claims
A18.1Current grants from level of national20020Transfers from government
government0.45subsectors0.45
A17.1Current erants from abroad0.0720021Transfers from rest of world0.13
A19.1Current grants from supra-national
authorities0.06
A12Other non-tax revenue0.2320022Other transfers excluded imputed0.23
20023Imputed unfunded employee pension
contributions
20024Total current receipts102.50.000.000.00
Adjustments
Imputed
Approxi-Consumptionunfunded
GFSmateof fixed capitalemployees'
CashSNAformationcontribution
GFS CategoryBasisSNA CategoryValue(4)(5)
20002Operating surplus
20001Property and entrepreneurial income14.06
20003Withdrawals from public
quasi-corporations
A8.2Property income from nonfinancial20004Interest
public enterprises and financial1.2220005From public corporations
institutions
A8.3Other property income12.8420006Other
20007Dividends
20008From public corporations
20009From private corporations
20010Net land rent and royalties.
n.e.c.14.06
20011Taxes, fees, contributions87.63
A3Taxes on payroll or manpower20012Indirect taxes36.36
A4.1Recurrent taxes on immovable
property
A4.4Taxes on financial and capital
transactions1.85
A4.6Other recurrent taxes on property
A5Domestic taxes on goods and services33.73
A6Taxes—international trade,
transactions0.01
A7.2Stamp taxes
A7.3Other taxes, n.e.c.0.77
20013Direct taxes51.08
AlTax on income profits, capital gains49.9520014Income49.95
A4.2Recurrent tax on net wealth1.1320015Other1.13
A7.1Poll taxes
A2Social security contributions20016Social security contributions
Al0Fines and forfeits0.1920017Fees, fines, penalties0.19
20018Other current transfers received0.811.74
20019Casualty insurance claims
A18.1Current grants from level of national20020Transfers from government
govern ment0.45subsectors0.45
A17.1Current grants from abroad0.0720021Transfers from rest of world0.13
A19.1Current grants from supra-national
authorities0.06
A12Other non-tax revenue0.2320022Other transfers excluded imputed0.23
20023Imputed unfunded employee pension
contributions1.74
20024Total current receipts102.50.001.74
Adjustments
Classification
Approxi-details
CF5mateSales of usedPropertyCasualty
CashSNAgoodsincomeinsurance
GFS CategoryBasisSNA CategoryValue(6)(7)(8)
20002Operating surplus
20001Property and entrepreneurial0.00
income14.06
20003Withdrawals from public0.00
quasi-corporations
A8.2Property income from nonfinancial20004Interest2.37
public enterprises and financial1.2220005From public corporations0.22
institutions
A8.3Other property income12.8420006Other2.15
20007Dividends11.69
20008From public corporations1.00
20009From private corporations10.69
20010Net land rent and royalties,0.00
n.e.c.14.06−14.06
20011Taxes, fees, contributions87.63
A3Taxes on payroll or manpower20012Indirect taxes36.36
A4.1Recurrent taxes on immovable
property
A4.4Taxes on financial and capital
tra n sactions1.85
A4.6Other recurrent taxes on
property
A5Domestic taxes on goods and
services33.73
A6Taxes—international trade,
transactions0.01
A7.2Stamp taxes
A7.3Other taxes, n.e.c.0.77
20013Direct taxes51.08
AlTax on income profits, capital20014Income
gains49.9549.95
A4.2Recurrent tax on net wealth1.1320015Other1.13
A7.1Poll taxes
A2Social security contributions20016Social security contributions
Al0Fines and forfeits0.1920017Fees, fines, penalties0.19
20018Other current transfers received0.81−0.01
20019Casualty insurance claims0.03
A18.1Current grants from level of20020Transfers from government
national government0.45subsectors0.45
A17.1Current grants from abroad0.0720021Transfers from rest of world0.13
A19.1Current grants from
supranational authorities0.06
A12Other non-tax revenue0.2320022Other transfers excluding
imputed0.23−0.01−0.03
20023Imputed unfunded employee
pension contributions
20024Total current receipts102.5−0.010.000.00
Adjustments
Classification
Approxi-details
GFSmateAdminis-
CashSNASubsidiestrative fees
GFS CategoryBasisSNA CategoryValue(9)(10)Final SNA
20002Operating surplus
20001Property and entrepreneurial
income14.0614.06
20003Withdrawals from public
quasi-corporations0.00
A8.2Property income from nonfinancial20004Interest2.37
public enterprises and financial1.2220005From public corporations0.22
institutions
A8.3Other property income12.8420006Other2.15
20007Dividends11.69
20008From public corporations1.00
20009From private corporations10.69
20010Net land rent and royalties,0.00
n.e.c.14.060.00
20011Taxes, fees, contributions87.631.3989.02
A3Taxes on payroll or manpower20012Indirect taxes36.361.0036.12
A4.1Recurrent taxes on immovable
property
A4.4Taxes on financial and capital
transactions1.85
A4.6Other recurrent taxes on property
A5Domestic taxes on goods and
services33.73
A6Taxes—international trade,
transactions0.01
A7.2Stamp taxes
A7.3Other taxes, n.e.c.0.77
20013Direct taxes51.0852.32
AlTax on income profits, capital gains49.9520014Income49.9549.95
A4.2Recurrent tax on net wealth1.1320015Other1.132.37
A7.1Poll taxes
A2Social security contributions20016Social security contributions
A10Fines and forfeits0.1920017Fees, fines, penalties0.190.390.58
20018Other current transfers received0.812.54
20019Casualty insurance claims0.03
A18.1Current grants from level of national20020Transfers from government
government0.45subsectors0.450.45
A17.1Current grants from abroad0.0720021Transfers from rest of world0.130.13
A19.1Current grants from supra-national
authorities0.06
A12Other non-tax revenue0.2320022Other transfers excluding imputed0.230.19
20023Imputed unfunded employee
pension contributions1.74
20024Total current receipts102.50.001.39105.62
Annex II.B.2.Worksheet for Derivation of SNA Values from GFS Data on Central Government Accounts of the Netherlands: Income and Outlay Account—Disbursements (In billions of guilders, 1980)
Adjustments
Taxes paid
by busi-Own
Approxi-Socialness oraccount
GFSmatesecurityhouse-capital
CashSNAfundsholdsformation
GFS CategoryBasisSNA CategoryValue(1)(2)(3)
20025Final consumption expenditure23.630.000.000.00
20026Property income paid6.78
C2Interest payments6.7820027Interest paid6.78
20028Net land rent, royalties paid
20029Subsidies
20030Othercurrent transfers paid128.73−57.69
20031Casualty insurance premiums, net
C3.2Transfer to other level of national
government46.1920032Transfers to government subsectors46.1911.48
Residual of C380.0720033Transfers to households80.07−69.17
20034Social security benefits
20035Social assistance grants
20036Unfunded employee pension
benefits
20037Other transfers to households
20038Transfers to nonprofit institutions
serving households
C3.5Transfers abroad2.4720039Transfers to rest of world2.47
20040Net saving−56.6457.690.000.00
20041Total current disbursements102.500.000.000.00
Adjustments
Imputed
Approxi-Consumptionunfunded
GFSmateof fixed capitalemployees'
CashSNAformationcontributions
GFS CategoryBasisSNA CategoryValue(4)(5)
20025Final consumption expenditure23.630.661.74
20026Property income paid6.78
C2Interest payments6.7820027Interest paid6.78
20028Net land rent, royalties paid
20029Subsidies
20030Other current transfers paid128.73
20031Casualty insurance premiums, net
C3.2Transfer to other level of national
government46.1920032Transfers to government subsectors46.19
Residual of C380.0720033Transfers to households80.07
20034Social security benefits
20035Social assistance grants
20036Unfunded employee pension benefits
20037Other transfers to households
Transfers to nonprofit institutions
20038serving households
C3.5Transfers abroad2.4720039Transfers to rest of world2.47
20040Net saving−56.64−0.660.00
20041Total current disbursements102.500.001.74
Adjustments
Classification
Approxi-details
GFSmateSale of usedPropertyCasualty
CashSNAgoodsincomeinsurance
GFS CategoryBasisSNA CategoryValue(6)(7)(8)
20025Final consumption expenditure23.63−0.010.00−0.16
20026Property income paid6.78
C2Interest payments6.7820027Interest paid6.78
20028Net land rent, royalties paid
20029Subsidies
20030Other current transfers paid128.730.16
20031Casualty insurance premiums,
net0.16
C3.2Transfer to other level of national46.1920032Transfers to government46.19
governmentsubsectors
Residual of C380.0720033Transfers to households80.07
20034Social security benefits
20035Social assistance grants
20036Unfunded employee pension
benefits
20037Other transfers to households
20038Transfers to nonprofit
institutions serving
households
C3.5Transfers abroad2.47Transfers to rest of world2.47
20040Net saving−56.640000.000.00
20041Total current disbursements102.50−0.010.000.00
Adjustments
Classification
Approxi-details
GFSmateSubsidi-AdminAdminis-
CashSNAariestrative fees
GFS CategoryBasisSNA CategoryValue(9)(10)Final SNA
20025Final consumption expenditure23.630.001.3927.25
20026Property income paid6.786.78
C2Interest payments6.7820027Interest paid6.786.78
20028Net land rent, royalties paid
20029Subsidies4.004.00
20030Other current transfers paid128.734.0067.20
20031Casualty insurance premiums, net0.16
C3.2Transfer to other level of national
government46.1920032Transfers to government subsectors46.1957.67
Residual of C380.0720033Transfers to households80.07−7.003.90
20034Social security benefits
20035Social assistance grants2.162.16
20036Unfunded employee pension
benefits1.741.74
20037Other transfers to households
20038Transfers to nonprofit institutions
serving households3.003.00
C3.5Transfers abroad2.4720039Transfers to rest of world2.472.47
20040Net saving−56.640.000.000.39
20041Total current disbursements102.500.001.39105.62
Annex II.C.Worksheet for Derivation of SNA Values from GFS Data on Central Government Accounts of the Netherlands: Capital Accumulation Account (In billions of guilders, 1980)
Adjustments
Taxes paid
by busi-Own
Approxi-Socialnessoraccount
GFSmatesecurityhouse-capital
CashSNAfundsholdsformation
GFS CategoryBasisSNA CategoryValue(1)(2)(3)
30001Gross saving−56.6457.690.000.00
30002Consumption of fixed capital
30003Net saving−56.6457.690.000.00
30004Capital transfers received0.87
A18.2Capital grants from other levels of
government0.0530005From other government subsectors0.05
30006From other resident sectors0.74
A4.3Estate, inheritance, gift taxes0.7430007Estate and gift taxes0.74
A4.5Nonrecurrent taxes on property30008Other from residents
A16.1Capital transfers from
non-government
A16.2From nongovernment sources30009From rest of world0.08
A17.2From abroad0.01
A19.2From supranational authorities0.07
30010Finance gross accumulation−55.7757.690.000.00
30011Gross capital formation3.19
C5Purchases of stocks0.3630012increase in stocks0.36
Less
A14Sales of stocks
30013Gross fixed capital formation2.83
30014Own account
C4Purchases of fixed capital assets3.0030015Other2.83
Less
A13Sales of fixed capital assets0.17
C6Purchases of land and intangiblePurchases of land, intangible
assetsassets
A15Sales of land and intangible assets30016Purchases of land, net
30017Purchases of intangible assets, net
30018Capital transfers paid11.21
C7.1Capital transfers to other levels of30019Capital transfers to government
government2.50subsectors2.50
C7.1Domestic capital transfers10.5530020Capital transfers to other sectors,8.05
resident
Less
C7.1To other levels of government−2.50
C7.2Capital transfers abroad0.6630021Capital transfers to rest of world0.66
30022Net lending−70.1757.690.000.00
30023Gross accumulation−55.7757.690.000.00
Adjustments
Imputed
Approxi-Consumptionunfunded
GFSmateof fixed capitalemployees'
CashSNAformationcontributions
GFS CategoryBasisSNA CategoryValue(4)(5)
30001Gross saving−56.640.000.00
30002Consumption of fixed capital0.66
30003Net saving−56.64−0.660.00
30004Capital transfers received0.87
A18.2Capital grants from other levels of
government0.0530005From other government subsectors0.05
30006From other resident sectors0.74
A4.3Estate, inheritance, gift taxes0.7430007Estate and gift taxes0.74
A4.5Nonrecurrent taxes on property30008Other from residents
A16.1Capital transfers from
non-government
A16.2From nongovernment sources30009From rest of world0.08
A17.2From abroad0.01
A19.2From supranational authorities0.07
30010Finance gross accumulation−55.770.000.00
30011Gross capital formation3.19
C5Purchases of stocks0.3630012Increase in stocks0.36
Less
A14Sales of stocks
30013Gross fixed capital formation2.83
30014Own account
C4Purchases of fixed capital assets3.0030015Other2.83
Less
A13Sales of fixed capital assets0.17
C6Purchases of land and intangiblePurchases of land, intangible
assetsassets
A15Sales of land and intangible assets30016Purchases of land, net
30017Purchases of intangible assets, net
30018Capital transfers paid11.21
C7.1Capital transfers to other levels of30019Capital transfers to government
goverment2.50subsectors2.50
C7.1Domestic capital transfers10.5530020Capital transfers to other sectors.
resident8.05
Less
C7.1To other levels of government−2.50
C7.2Capital transfers abroad0.6630021Capital transfers to rest of world0.66
30022Net lending−70.170.000.00
30023Gross accumulation−55.770.000.00
Adjustments
Classification
Approxi-details
GFSmateSale of usedPropertyCasualty
CashSNAgoodsincomeinsurance
GFS CategoryBasisSNA CategoryValue(6)(7)(8)
30001Gross saving−56.640.000.000.00
30002Consumption of fixed capital
30003Net saving−56.640.000.000.00
30004Capital transfers received0.87
A18.2Capital grants from other levels of30005From other government
government0.05subsectors0.05
30006From other resident sectors0.74
A4.3Estate, inheritance, gift taxes0.7430007Estate and gift taxes0.74
A4.5Nonrecurrent taxes on property30008Other from residents
A16.1Capital transfers from
non-government
A16.2From nongovernment sources30009From rest of world0.08
A17.2From abroad0.01
A19.2From supranational authorities0.07
30010Finance gross accumulation−55.770.000.000.00
30011Gross capital formation3.19
C5Purchases of stocks0.3630012Increase in stocks0.36
Less
A14Sales of stocks
30013Gross fixed capital formation2.83
30014Own account
C4Purchases of fixed capital assets3.0030015Other2.83
Less
A13Sales of fixed capital assets0.17
C6Purchases of land and intangiblePurchases of land, intangible
assetsassets
A15Sales of land and intangible assets30016Purchases of land, net
30017Purchases of intangible assets, net
30018Capital transfers paid11.21
C7.1Capital transfers to other levels of30019Capital transfers to government
government2.50subsectors2.50
C7.1Domestic capital transfers10.5530020Capital transfers to other sectors,
resident8.05
Less
C7.1To other levels of government−2.50
C7.2Capital transfers abroad0.6630021Capital transfers to rest of world0.66
30022Net lending−70.170.000.000.00
30023Gross accumulation−55.770.000.000.00
Adjustments
Classification
Approxi-details
GFSmateAdministrative
CashSNASubsidiesfees
GFS CategoryBasisSNA CategoryValue(9)(10)Final SNA
30001Gross saving−56.640.000.001.05
30002Consumption of fixed capital0.66
30003Net saving−56.640.000.000.39
30004Capital transfers received0.870.87
A18.2Capital grants from other levels of30005From other government
government0.05subsectors0.050.05
30006From other resident sectors0.740.74
A4.3Estate, inheritance, gift taxes0.7430007Estate and gift taxes0.740.74
A4.5Nonrecurrent taxes on property30008Other from residents
A16.1Capital transfers from
non-government
A16.2From nongovernment sources30009From rest of world0.080.08
A17.2From abroad0.01
A19.2From supranational authorities0.07
30010Finance gross accumulation−55.770.000.001.92
30011Gross capital formation3.193.19
C5Purchases of stocks0.3630012Increase in stocks0.360.36
Less
A14Sales of stocks
30013Gross fixed capital formation2.832.83
30014Own account
C4Purchases of fixed capital assets3.0030015Other2.832.83
Less
A13Sales of fixed capital assets0.17
C6Purchases of land and intangiblePurchases of land, intangible
assetsassets
A15Sales of land and intangible assets30016Purchases of land, net
30017Purchases of intangible assets, net
30018Capital transfers paid11.2111.21
C7.1Capital transfers to other levels of30019Capital transfers to government
government2.50subsectors2.502.50
C7.1Domestic capital transfers10.5530020Capital transfers to other sectors,
resident8.058.05
Less
C7.1To other levels of government−2.50
C7.2Capital transfers abroad0.6630021Capital transfers to rest of world0.660.66
30022Net lending−70.170.000.00−12.48
30023Gross accumulation−55.770.000.001.92
Annex II.D.Worksheet for Derivation of SNA Values from GFS Data on Central Government Accounts of the Netherlands: Vertical Relationships of SNA Items
SNA CategoryDerivation
10002Services produced for own use10015Gross input minus (10001 Sales plus 10003 Own account capital
formation)
10004Gross output10001Sales plus 10002 Services produced for own use plus 10003
Own-account capital formation
10006Value added10015Gross input minus 10005 Intermediate consumption
10007Indirect taxes, net10008Indirect taxes paid minus 10009 Subsidies received
10014Operating surplus20002Operating surplus
10015Gross input10005Intermediate consumption plus 10007 Indirect taxes, net plus
10010 Consumption of fixed capital plus 10011 Compensation
of employees plus 10014 Operating surplus
20001Property and entrepreneurial income20003Withdrawal from public income quasi-corporations plus 20004
Interest plus 20007 Dividends plus 20010 Net land rent and
royalties
20011Taxes, fees, and contributions20013Indirect taxes plus 20013 Direct taxes plus 20016 Social security
contributions plus 20017 Fees, fines and penalties
20013Direct taxes20014Income plus 20015 Other
20018Other current transfer, received20019Casualty insurance claims plus 20020 Transfers from government
subsectors plus 20021 Transfers from rest of world plus 20022
Other transfers excluding imputed plus 20023 Imputed
unfunded employee pension contributions
20024Total current receipts20001Property and entrepreneurial income plus 20002 Operating
surplus plus 20011 Taxes, fees and contributions plus 20018
Other current transfers received
20025Final consumption expenditures10002Services produced for own use
20026Property income, paid20027Interest paid plus 20028 Net land rent, royalties paid
20030Other current transfers paid20031Casualty insurance premiums, net plus 20032 Transfers to
government subsectors plus 20033 Transfers to households plus
20038 Transfers to nonprofit institutions serving households
plus 20039 Transfers to rest of world
20040Net saving20024Total current receipts minus (20025 Final consumption
expenditure plus 20026 Property income paid plus 20029
Subsidies plus 20030 Other current transfers paid)
30001Gross saving30002Consumption of fixed capital plus 30003 Net saving
30003Net saving20040Net saving
30004Capital transfers received30005Capital transfers from other government subsectors plus 30006
Capital transfers from other resident sectors plus 30006
taltransfers from otherresident of world
30006Capital transfers from other resident sectors30007Estate and gift taxes plus 30008 Other from residents
30010Finance of gross accumulation30001Gross saving plus 30004 Capital transfers received
30011Gross capital formation30012Increase in stocks plus 30013 Gross fixed capital formation
30013Gross fixed capital formation30014Own-account plus 30015 Other
30018Capital transfers paid30019Capital transfers to government subsectors plus 30020 Capital
transfers to other sectors, resident plus 30021 Capital transfers
to rest of world
30022Net lending30010Finance of gross accumulation minus (30011 Gross capital
formation plus 30016 Purchases of land, net plus 30017
Purchases of intangible assets, net plus 30018 Capital transfers
paid)
30033Gross accumulation30010Finance of Gross accumulation
Annex III.SNA Central Government Accounts of the Netherlands (In billions of guilders, 1980)
DerivedReplyDerivedReply
fromtofromto
ItemGFSNAQaItemGFSNAQa
Production Account
IntermediateNonindustral sales1.001.73
consumption8.709.95Own account
Consumption ofcapital
fixed capital0.660.66formation0.500.00
Compensation ofServices produced
employees19.3918.00for own use27.2527.01
Indirect taxes0.000.13
Gross input28.7528.74Gross output28.7528.74
Income and Outlay Account
Final consumptionProperty/entrepreneurial
expenditure27.2527.01income14.0614.11
Property income6.787.08Indirect taxes36.1239.57
Subsidies4.006.26Direct taxes52.3253.12
Casualty insuranceFees, fines0.580.72
premiums0.160.02Casualty
Other currentinsurance claims0.030.02
transfers67.0470.51Other current
Saving, net0.392.67transfers0.774.27
Imputed unfunded
employee
contributions1.741.74
DisbursementsTotal current
and saving105.62113.55receipts105.62113.55
Capital Accumulation Account
Gross capitalNet saving0.392.67
formation3.193.16Consumption of
Capital transfers11.219.68fixed capital0.660.66
Net lending−12.48−8.64Capital transfers0.870.87
GrossFinance of gross
accumulation1.924.20accumulation1.924.20

UN National Accounts Questionnaire.

UN National Accounts Questionnaire.

United Nations, Handbook of National Accounting: Public Sector Accounts, Studies in Methods, Series F, No. 50 (New York, 1988).

The space limitations of book format prevent full, horizontal spread-sheet presentation of Annex II. The adjustment columns 1–10, on the right-hand side of the worksheet, are distributed in numerical order across the panels of Annex II. The left-hand columns—for GFS and SNA categories, GFS cash basis, and approximate SNA value—are repeated for convenience in each panel; their values do not change across the panels.

United Nations, National Accounts Statistics: Government Accounts and Tables (New York, annual).

Jonathan Levin and Jan van Tongeren, “Harmonization of International Statistical Standards on Government Finance Statistics (GFS) and System of National Accounts (SNA),” paper presented to the Nineteenth General Conference of the International Association for Research in Income and Wealth, Noordevijkerhout, Netherlands, August 25-31, 1985.

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