System of National Accounts

ISWGNA

You are here: ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

1993 SNA Update Issues/Clarifications

Below you find the list of all issues and clarifications identified for the Update process. To see the issue/clarification description just click on the respective issue/clarification name from the list for display. To see the list of corresponding background papers or summary papers just click on the icon of the respective issue/clarification in the corresponding column (no icon means paper is not yet available).

See all meetings with conclusions/recommendations and discussed issues

See all issues with advisory expert group recommendations

See all issues with country comments

See all issues with expert comments

List of Clarifications >>

List of Issues

Issue/Subissue

AEG
Papers

Recomm.
Summaries

AEG
Rec.

Country
Comm.

Expert
Comm.

1.	Repurchase agreements

Click here to see AEG papers for this issue

Click here to see recommendation summaries for this issue

2.	Employer retirement pension schemes

108

3.	Employee stock options

4.	Valuation of non-performing loans, loans and deposits

4.a.	Non-performing loans

114

4.b.	Valuation of loans and deposits; Write-off and interest accrual on impaired loans

5.	Non-life insurance services

6.	Financial services

6.a.	Financial services

6.b.	Allocation of the output of central banks

7.	Taxes on holding gains

8.	Interest under high inflation

9.	Research and development

10.	Patented entities

11.	Originals and copies

12.

Databases

13.	Other intangible fixed assets

14.	Cost of ownership transfers

15.	Cost of capital services: production account

16.	Government owned assets

127

17.	Mineral exploration

18.	Right to use/exploit non-produced resources between residents and non-residents

19.	Military expenditures

20.

Land

21.	Contracts and leases of assets

22.	Goodwill and other non-produced assets

23.	Obsolescence and depreciation

24.	Public-private partnerships (PPPs) (including buy-own-operate-transfer (BOOT) schemes)

25.

Units

25.a.

Ancillary units

25.b.i.

Holding companies, special purpose entities, trusts

25.b.ii.

Treatment of multi-territory enterprises

25.b.iii.

Recognition of unincorporated branches

25.c.

Privatization, restructuring agencies, securitization and special purpose vehicles (SPVs)

26.	Cultivated assets

27.	Classification and terminology of assets

28.	Amortization of tangible and intangible non-produced assets

29.	Assets boundary for non-produced intangible assets

30.	Definition of economic assets

31.	Valuation of water

32.	Informal sector

33.	Illegal and underground activities

34.	Super dividend, capital injections and reinvested earnings (government transactions with public corporations (earnings and funding))

35.	Tax revenue, uncollectible taxes, and tax credits (recording of taxes)

36.	Private/public/government sectors delineation (sectorization boundaries)

37.	Activation of guarantees (contingent assets) and constructive obligations

38.	Transaction concept

38.a.

Change of economic ownership (as term)

38.b.

Assets, liabilities and personal effects of individuals changing residence ("migrant transfers")

38.c.

Application of accrual principles to the debt in arrears

39.

Residence

39.a.

Meaning of national economy

39.b.

Predominant center of economic interest (as term)

39.c.

Clarification of non-permanent workers and entities with little or no physical presence

40.	Goods sent abroad for processing

41.	Merchanting

42.	Retained earnings of mutual funds, insurance companies, and pension funds

43.	Interest and related issues

43.a.

Treatment of index linked debt instruments

43.b.

Interest at concessional rates

43.c.

Fees payable on securities lending and gold loans

44.	Financial assets classification

45.	Decisions on additional issues submitted to the AEG

List of Clarifications

Issue/Subissue

AEG
Papers

Recomm.
Summaries

AEG
Rec.

Country
Comm.

Expert
Comm.

C1.	Other subsidies on production to non-market producers

C2.	The treatment of seignorage profits from the issue of coins in the 1993 SNA and in the Manual of Government Finance Statistics (GFS) 1986

C3.	Review of SNA terminology for user-friendliness

C4.	Volumes and prices in relation to taxes on products

C5.	Clarification of components of compensation of employees

C6.	Review of SNA codes

C7.	Should the first appearance of value of financial derivatives be entered as other changes in volume (OCVA)?

C8.	Classification of financial assets: F5 Shares and other equity/F52 Mutual Funds

C9.	Valuation of equity

Click here to see AEG papers for this clarification

Click here to see recommendation summaries for this clarification

C10.	Measurement of non market output

C11.	Concept of jobs and concept of persons

C12.	Top level industry classifications

C13.	Clarification of Chapter XXI on satellite accounts

C14.	The definition of interest

C15.	The Public Sector

C16.	Measurement of labor inputs

C17.	Measurement of output produced for own final use

C18.	Inventory withdraws defined including or excluding normal losses

C19.	Government final consumption expenditure

C20.	Legal versus economic terminology

C21.	Definition of an establishment

C22.	Valuation of work-in-progress

C23.	Capital assets not yet ready for use

C24.	Changes in inventories

C25.	Links between business accounting and national accounting

C26.	Currency unions

C27.	Consolidation

C28.	Direct investment

C29.

Typos

C30.	Financial corporations classification

C31.	Chain-linked constant price estimates

C32.	Institutional households

C33.

Outlay

C34.	Suggestions for clarification of the 1993 SNA from CIS Statcommittee

C35.	Suggestions for clarification of the 1993 SNA from Statistical Centre of Iran

C36.	Suggestions for clarification of the 1993 SNA from Frits Bos

C37.	Suggestions for clarification of the 1993 SNA from Central Statistical Office of Trinidad and Tobago

C38.	Suggestions for clarification of the 1993 SNA from the Bureau of Economic Analysis of the United States of America

C39.	Suggestions for clarification of the 1993 SNA from Statistics Denmark

About | Sitemap | Contact Us