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1993 SNA Update Information - Issues with country comments

Below you find a list of all issues that have country comments. Click on an issue to see all country comments for it.
  IssueNo. of comments
1.  Repurchase agreements
29
2.  Employer retirement pension schemes
108
3.  Employee stock options
47
4.a.  Non-performing loans
114
4.b.  Valuation of loans and deposits; Write-off and interest accrual on impaired loans
4
5.  Non-life insurance services
49
6.a.  Financial services
69
6.b.  Allocation of the output of central banks
93
7.  Taxes on holding gains
42
8.  Interest under high inflation
5
9.  Research and development
45
10.  Patented entities
7
11.  Originals and copies
78
12.  Databases
86
13.  Other intangible fixed assets
31
14.  Cost of ownership transfers
88
15.  Cost of capital services: production account
48
16.  Government owned assets
127
17.  Mineral exploration
57
18.  Right to use/exploit non-produced resources between residents and non-residents
30
19.  Military expenditures
50
20.  Land
79
21.  Contracts and leases of assets
40
22.  Goodwill and other non-produced assets
31
23.  Obsolescence and depreciation
30
24.  Public-private partnerships (PPPs) (including buy-own-operate-transfer (BOOT) schemes)
30
25.  Units
28
25.a.  Ancillary units
2
25.b.i.  Holding companies, special purpose entities, trusts
57
25.b.ii.  Treatment of multi-territory enterprises
82
25.b.iii.  Recognition of unincorporated branches
47
25.c.  Privatization, restructuring agencies, securitization and special purpose vehicles (SPVs)
3
26.  Cultivated assets
36
27.  Classification and terminology of assets
32
28.  Amortization of tangible and intangible non-produced assets
22
29.  Assets boundary for non-produced intangible assets
29
30.  Definition of economic assets
25
31.  Valuation of water
51
32.  Informal sector
33
33.  Illegal and underground activities
36
34.  Super dividend, capital injections and reinvested earnings (government transactions with public corporations (earnings and funding))
18
35.  Tax revenue, uncollectible taxes, and tax credits (recording of taxes)
34
36.  Private/public/government sectors delineation (sectorization boundaries)
44
37.  Activation of guarantees (contingent assets) and constructive obligations
50
38.a.  Change of economic ownership (as term)
42
38.b.  Assets, liabilities and personal effects of individuals changing residence ("migrant transfers")
32
38.c.  Application of accrual principles to the debt in arrears
55
39.b.  Predominant center of economic interest (as term)
61
39.c.  Clarification of non-permanent workers and entities with little or no physical presence
54
40.  Goods sent abroad for processing
44
41.  Merchanting
31
42.  Retained earnings of mutual funds, insurance companies, and pension funds
45
43.a.  Treatment of index linked debt instruments
42
43.b.  Interest at concessional rates
22
43.c.  Fees payable on securities lending and gold loans
26
44.  Financial assets classification
95
45.  Decisions on additional issues submitted to the AEG
1

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