[...]... International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution GUIDE TO COUNTRY TABLES Table B: Basis of Recording for Latest Year Reported Government Sector BA Budgetary Central Government EA Extra-Budgetary Units/Entities SS Social Security Funds CG Central Government (consolidated) SG State Governments LG Local Governments GG General Government (consolidated)... 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution xv GFS Yearbook Questionnaire (GFSM 1986 format) See Use of goods and services above • Miscellaneous other expense (282): For all subsectors of central government, this category only includes domestic capital transfers to all units except general government units (GFSM 1986 categories... Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution The acquisition and disposal of valuables were not separately collected in the GFS Yearbook Questionnaire (GFSM 1986 format) Outlays on the protection of the environment (705) were not separately collected in the GFS Yearbook Questionnaire (GFSM 1986 format) For state and local governments, sales... entities 4 The GFS Yearbook does not separately disclose data on social security These data are available on the GFS CD-ROM in the respective tables and statements 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution xi government levels The GFSM 2001 encourages the creation of subsectors at each level of government based on... central government data This adjustment line is not shown in the hard copy publication of the GFS Yearbook but is available on the GFS CD-ROM In pre–2003 GFS yearbooks based on the GFSM 1986, budgetary central government, extrabudgetary accounts/funds, and social security funds were combined to form the consolidated central government, where data were available Data for state and/or local governments... subsector of gov- 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution xvii ernment are presented on a gross basis, while the GFSM 1986 data for each subsector of government are presented on a net basis The presentation of the GFSM 1986 above-the-line data for the subsectors of central government on a net basis resulted in a mismatch... consolidation of government data, because these transactions were considered to be between the contributing level of government and the social security fund Because of this, the use of unadjusted GFSM 1986 data—as in the case of reclassifying the historical GFSM 1986 data to the GFSM 2001 categories—will understate both revenue and expense 2005, International Monetary Fund : Government Finance Statistics Yearbook. .. by government units These are legally nongovernment entities, but they are considered to be carrying out government policies and effectively are part of government The general government sector does not include public corporations or quasi-corporations Frequently, units of the broader public sector (nonfinancial public corporations and financial public corporations) carry out some functions of government. .. Nonfinancial Assets 8 Transactions in Financial Assets and Liabilities classified by sector2) 1) Classification of the Functions of Government 2) By sector of the counterparty to the financial instrument 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution xiii This page intentionally left blank ©International Monetary Fund Not... as available, but no general government data (consolidating central government, state governments and local governments, as relevant) were compiled and published In both the GFSM 1986 and the GFSM 2001, consolidation involves the elimination of all transactions and debtor-creditor relationships that occur among the units that have been consolidated (i.e., presenting the statistics of a set of units . w0 h0" alt="" GOVERNMENT FINANCE STATISTICS YEARBOOK ©International Monetary Fund. Not for Redistribution GOVERNMENT FINANCE STATISTICS YEARBOOK Vol 2005, International Monetary Fund : Government Finance Statistics Yearbook vii The 2005 Government Finance Statistics Yearbook (GFS Year- book), contains