Item 13: Other transfers ESTP course on National Accounts ESA 2010

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Presentation transcript:

Item 13: Other transfers ESTP course on National Accounts ESA 2010 Luxembourg, 15 May - 19 May 2017 Eurostat

List of Distributive Transactions D.1 Compensation of employees D.2 Taxes on production and imports D.3 Subsidies D.4 Property income D.5 Current taxes on income, wealth, etc. D.6 Social contribution and benefits D.7 Other current transfers D.8 Adjustment for the change in pension entitlements D.9 Capital transfers

Other current transfers (D.7) Distributive transactions - so not an exchange (nothing in return) Relate to the period being measured Usually measured at observed value Several different categories…

Other current transfers (D.7) Net non-life insurance premiums (D.71) Non-life insurance claims (D.72) Current transfers within general government (D.73) Current international cooperation (D.74) Miscellaneous current transfers (D.75) VAT and GNI based EU own resources D.76) Adjustment for the change in pension entitlement (D.8) Capital transfers (D.9)

Net non-life insurance premiums To provide cover resulting in damage to goods or harm to persons Consider as pooling of risk with the insurance company acting as an intermediary Net Premiums – include both actual premiums (premiums earned) and “premium supplements Record – when earned

Non-life insurance claims To recompense damage to goods or harm to persons Catastrophe – capital transfer (not current) Record - when the event takes place

Current transfers within General Government Different levels of general government Common for Central Government to provide (current) grants to lower levels of government If one level of government acts “on behalf of another” (e.g. collecting tax) do not record current transfer – record directly as if the other unit did the tax collection themselves

Current international cooperation Foreign aid, generally to developing countries (not investment grants) Also includes general contributions of governments to international institutions (e.g. UN) Cash or in kind

Miscellaneous current transfers Current transfers to NPISHs (subscriptions, donations) Current transfers between households (remittances, etc) Fines and penalties (not tax-related fines) Lotteries and gambling Payments of compensation VAT and GNI – based on EU Own Resources

VAT and GNI based EU own resources Payments to EU Based on levels of VAT base and GNI

Capital Transfers (D.9) Related to acquisition or disposal of asset (see ESA 2010 para 4.145) Include various transfers: capital taxes (D.91) investment grants (D.92) other capital transfers (D.99), eg debt forgiveness legacies taxes unlikely to be collected (D.995)