Classification Detail
Government Finance Statistics - Classifications of Flows and Stock Positions in Assets and Liabilities (GFS table A8.3)
Basic Bibliographic Information
Status:
Operational
Type:
To Be Determined
Citation:
Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 8.
ISBN:
978-1-49834-376-3
Website:
Custodian:
International Monetary Fund
Available Formats:
Print, ePub, PDF
Year Adopted:
2014
Year Published:
2014
Available Languages (besides English):
Français, Español, العربية, Pусский, 中文 Details...
Français
-
Español
-
العربية
-
Pусский
-
中文
资产和负债流量及存量的分类
Availability:
Fully available in all of the languages above
Purpose of the Classification
Statistical Domains:
2.5 Government finance, fiscal and public sector statistics
Purpose:
To provide structure and organize all flows (transactions, holding gains and losses, and other changes in the volume) and stock positions in assets and liabilities according to the economic nature of the asset and/or debt instrument
Main Applications:
Macroeconomic statistical analysis, medium-tem expenditure frameworks, budget frameworks, fiscal outcome reports, general purpose financial reports and statements.
Main Users:
Compilers of GFS, fiscal analysts, government bodies, national oversight bodies, international organizations
Methodology
Scope:
All flows and stock positions in assets and liabilities of government or public sector units
Concept Being Classified:
assets and liabilities, government activities
Statistical Units:
Government and public sector units in the GFS, but equally applicable to all the other sectors and units of an economy
Main Principles:
Economic nature of the asset, as well as the economic nature of the financial instrument
Relationships to Other International Classifications:
Related To:
Major Differences (Scope, Structure, and Concepts):
Correspondence of GFS and SNA
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
Classification Structure
Definition of Structure:
Level:
Level Name:
Code Format:
Number of Items:
Level 1
GFS Code
3-6 and 9
5 items
Level 2
GFS Code
31-93
15 items
Level 3
GFS Code
311-932
40 items
Level 4
GFS Code
3111-9328
280 items
Level 5
GFS Code
31111-93282
385 items
Level 6
GFS Code
314331-91442
30 items
Criteria for Definition of Levels:
Subclassifications of the parent level
Revision Information
Chronology of revisions/versions of the classification:
Year Adopted:
Title or Version Number:
Website:
Official Adopting Entity:
Ministries of Finance, Statistical Offices, Central Banks and International Organizations such as IMF, OECD, Eurostat.
Coordinating Entity:
Statistics Department of the International Monetary Fund
Reason for Latest Revision:
To harmonized with changes in 2008 SNA, Balance of Payments Manual 6 and new developments in International Public Sector Accounting Standards
Major Changes:
Adopting new classifications that were introduced in the 2008 SNA - See GFSM 2014 Appendix 1 for list of changes
Corrections:
GFS Advisory committee adopted a strategy similar to that of BPM6. In accordance with this strategy, procedures are determined for different types of revisions (See BPM6, page 5)
Supporting Documents
Coding Index Available:
Yes
Index Website:
Available Formats:
PDF
Correspondence with Other Classifications:
Classification:
Correspondence Table:
Correspondence of GFS and SNA
Training Materials and Other Documents:
N/A
Training Website:
Contact Information
Agency / Office:
Statistics Department of the International Monetary Fund
Unit:
Statistics Department
Contact Name:
Divison Chief
Email:
Website:
Telephone:
+1 202 6237248
Fax:
+1 202 5897248
Address:
700 19th Street, N.W.
Washington, DC. 20431
USA