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Updating the SNA
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Towards the 2008 SNA
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1993 SNA Update Information
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List of Issues
1993 SNA Update Information - Issues with AEG recommendations
Below you find a list of all issues that have AEG recommendations. Click on an issue to see all AEG recommendations for it.
Issue
No. of recomm.
1.
Repurchase agreements
1
2.
Employer retirement pension schemes
1
3.
Employee stock options
1
4.a.
Non-performing loans
3
4.b.
Valuation of loans and deposits; Write-off and interest accrual on impaired loans
1
5.
Non-life insurance services
3
6.a.
Financial services
2
6.b.
Allocation of the output of central banks
2
7.
Taxes on holding gains
1
9.
Research and development
1
10.
Patented entities
1
11.
Originals and copies
2
12.
Databases
2
13.
Other intangible fixed assets
1
14.
Cost of ownership transfers
2
15.
Cost of capital services: production account
1
16.
Government owned assets
3
17.
Mineral exploration
1
18.
Right to use/exploit non-produced resources between residents and non-residents
1
19.
Military expenditures
2
20.
Land
2
21.
Contracts and leases of assets
2
22.
Goodwill and other non-produced assets
1
23.
Obsolescence and depreciation
1
24.
Public-private partnerships (PPPs) (including buy-own-operate-transfer (BOOT) schemes)
1
25.
Units
1
25.b.i.
Holding companies, special purpose entities, trusts
1
25.b.ii.
Treatment of multi-territory enterprises
2
25.b.iii.
Recognition of unincorporated branches
1
26.
Cultivated assets
1
27.
Classification and terminology of assets
1
29.
Assets boundary for non-produced intangible assets
1
30.
Definition of economic assets
1
31.
Valuation of water
2
32.
Informal sector
1
33.
Illegal and underground activities
1
34.
Super dividend, capital injections and reinvested earnings (government transactions with public corporations (earnings and funding))
1
35.
Tax revenue, uncollectible taxes, and tax credits (recording of taxes)
1
36.
Private/public/government sectors delineation (sectorization boundaries)
2
37.
Activation of guarantees (contingent assets) and constructive obligations
2
38.a.
Change of economic ownership (as term)
1
38.b.
Assets, liabilities and personal effects of individuals changing residence ("migrant transfers")
1
38.c.
Application of accrual principles to the debt in arrears
1
39.b.
Predominant center of economic interest (as term)
1
39.c.
Clarification of non-permanent workers and entities with little or no physical presence
2
40.
Goods sent abroad for processing
1
41.
Merchanting
1
42.
Retained earnings of mutual funds, insurance companies, and pension funds
2
43.a.
Treatment of index linked debt instruments
2
43.b.
Interest at concessional rates
1
43.c.
Fees payable on securities lending and gold loans
1
44.
Financial assets classification
4
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