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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).

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List of Clarifications >>
List of Issues
  Issue/SubissueAEG
Papers
Recomm.
Summaries
AEG
Rec.
Country
Comm.
Expert
Comm.
1.  Repurchase agreements
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue129 
2.  Employer retirement pension schemes
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue11081
3.  Employee stock options
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue1471
4.  Valuation of non-performing loans, loans and deposits
     
4.a.  Non-performing loans
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue3114 
4.b.  Valuation of loans and deposits; Write-off and interest accrual on impaired loans
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue14 
5.  Non-life insurance services
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue3491
6.  Financial services
     
6.a.  Financial services
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue2691
6.b.  Allocation of the output of central banks
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue2931
7.  Taxes on holding gains
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue1421
8.  Interest under high inflation
Click here to see AEG papers for this issue  5 
9.  Research and development
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue145 
10.  Patented entities
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue17 
11.  Originals and copies
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue278 
12.  Databases
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue286 
13.  Other intangible fixed assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue131 
14.  Cost of ownership transfers
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue2881
15.  Cost of capital services: production account
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue148 
16.  Government owned assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue31271
17.  Mineral exploration
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue1571
18.  Right to use/exploit non-produced resources between residents and non-residents
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue130 
19.  Military expenditures
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue2503
20.  Land
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue279 
21.  Contracts and leases of assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue240 
22.  Goodwill and other non-produced assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue131 
23.  Obsolescence and depreciation
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue130 
24.  Public-private partnerships (PPPs) (including buy-own-operate-transfer (BOOT) schemes)
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue130 
25.  Units
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue1281
25.a.  Ancillary units
   2 
25.b.i.  Holding companies, special purpose entities, trusts
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue157 
25.b.ii.  Treatment of multi-territory enterprises
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue282 
25.b.iii.  Recognition of unincorporated branches
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue147 
25.c.  Privatization, restructuring agencies, securitization and special purpose vehicles (SPVs)
Click here to see AEG papers for this issue  3 
26.  Cultivated assets
Click here to see AEG papers for this issue 1361
27.  Classification and terminology of assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue132 
28.  Amortization of tangible and intangible non-produced assets
Click here to see AEG papers for this issue  22 
29.  Assets boundary for non-produced intangible assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue129 
30.  Definition of economic assets
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue125 
31.  Valuation of water
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue251 
32.  Informal sector
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue133 
33.  Illegal and underground activities
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue136 
34.  Super dividend, capital injections and reinvested earnings (government transactions with public corporations (earnings and funding))
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue118 
35.  Tax revenue, uncollectible taxes, and tax credits (recording of taxes)
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue134 
36.  Private/public/government sectors delineation (sectorization boundaries)
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue2447
37.  Activation of guarantees (contingent assets) and constructive obligations
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue250 
38.  Transaction concept
     
38.a.  Change of economic ownership (as term)
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue142 
38.b.  Assets, liabilities and personal effects of individuals changing residence ("migrant transfers")
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue132 
38.c.  Application of accrual principles to the debt in arrears
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue155 
39.  Residence
     
39.a.  Meaning of national economy
     
39.b.  Predominant center of economic interest (as term)
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue161 
39.c.  Clarification of non-permanent workers and entities with little or no physical presence
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue254 
40.  Goods sent abroad for processing
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue1441
41.  Merchanting
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue131 
42.  Retained earnings of mutual funds, insurance companies, and pension funds
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue245 
43.  Interest and related issues
     
43.a.  Treatment of index linked debt instruments
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue242 
43.b.  Interest at concessional rates
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue122 
43.c.  Fees payable on securities lending and gold loans
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue126 
44.  Financial assets classification
Click here to see AEG papers for this issueClick here to see recommendation summaries for this issue495 
45.  Decisions on additional issues submitted to the AEG
 Click here to see recommendation summaries for this issue 1 
 
List of Clarifications
  Issue/SubissueAEG
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 clarificationClick here to see recommendation summaries for this clarification122 
C10. Measurement of non market output
Click here to see AEG papers for this clarificationClick here to see recommendation summaries for this clarification121 
C11. Concept of jobs and concept of persons
Click here to see AEG papers for this clarificationClick here to see recommendation summaries for this clarification116 
C12. Top level industry classifications
Click here to see AEG papers for this clarificationClick here to see recommendation summaries for this clarification116 
C13. Clarification of Chapter XXI on satellite accounts
Click here to see AEG papers for this clarification  2 
C14. The definition of interest
     
C15. The Public Sector
Click here to see AEG papers for this clarification  4 
C16. Measurement of labor inputs
Click here to see AEG papers for this clarification  16 
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
Click here to see AEG papers for this clarification  1 
C27. Consolidation
     
C28. Direct investment
Click here to see AEG papers for this clarification    
C29. Typos
     
C30. Financial corporations classification
Click here to see AEG papers for this clarificationClick here to see recommendation summaries for this clarification123 
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
     

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