Presentation is loading. Please wait.

Presentation is loading. Please wait.

SNA ADVISORY EXPERT GROUP (Bangkok, July 2005)

Published byJoy Casey Modified over 6 years ago

Similar presentations

Presentation on theme: "SNA ADVISORY EXPERT GROUP (Bangkok, July 2005)"— Presentation transcript:

1 SNA ADVISORY EXPERT GROUP (Bangkok, July 2005)
Capital injections and superdividends, Reinvested earnings (issue 34) TFHPSA 1/18/2019

2 Capital injections and superdividends, Reinvested earnings
Recording transactions between the government and public corporations is a challenge to the SNA In practice, SNA 1993 recommendations have appeared to be not sufficiently prescriptive In particular, there are no criteria to record capital injections or super-dividends 1/18/2019

3 Capital injections and superdividends, Reinvested earnings
Capital injections and super-dividends are part of one-off transactions, and may be: of very significant amounts subject to manipulations (timing etc.) of large impact on government deficit and debt 1/18/2019

4 Capital injections and superdividends, Reinvested earnings
New manuals have attempted to clarify the notions of income, revenue, equity, and the related flows, for the specific case of government: GFS Manual 2001 ESA95 manual on Government Deficit and Debt (EMGDD, part II, 2002) IPSAS Handbook (2003) 1/18/2019

5 Capital injections and superdividends, Reinvested earnings
The TFHPSA has explored the possibility to refer to Reinvested earnings(D.43), currently reserved in SNA for foreign direct investment (§7.120 and §14.152) An alternative approach will also be proposed, based on GFSM2001 and EMGDD recommendations A paper will be submitted to January 2006 AEG 1/18/2019

Download ppt "SNA ADVISORY EXPERT GROUP (Bangkok, July 2005)"

Similar presentations

Granting and activation of guarantees in an updated SNA.

Granting and activation of guarantees in an updated SNA.
Retained earnings of Mutual funds SNA review issue 42.

Retained earnings of Mutual funds SNA review issue 42.
1 The treatment of holding gains/losses in the estimates of investment income attributable to insurance policyholders and pension beneficiaries Advisory.

1 The treatment of holding gains/losses in the estimates of investment income attributable to insurance policyholders and pension beneficiaries Advisory.
Government Finance Statistics in National Accounts John Verrinder Unit C5 – Validation of public accounts.

Government Finance Statistics in National Accounts John Verrinder Unit C5 – Validation of public accounts.
1 Task Force on Harmonization of Public Sector Accounting Private/Public/Government Sector Delineation SNA Advisory Expert Group Bangkok, July 2005.

1 Task Force on Harmonization of Public Sector Accounting Private/Public/Government Sector Delineation SNA Advisory Expert Group Bangkok, July 2005.
March 2007 AEG meeting Chapter 13 Main substantive comments.

March 2007 AEG meeting Chapter 13 Main substantive comments.
McGraw-Hill/Irwin Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved. 12-1 Chapter Twelve: Income and Changes in Retained Earnings.

McGraw-Hill/Irwin Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Chapter Twelve: Income and Changes in Retained Earnings.
© 2004 The McGraw-Hill Companies McGraw-Hill/Irwin 1-1 1. Name of entity 2. Title of statement 3. Specific date 4. Unit of measure The Balance Sheet reports.

© 2004 The McGraw-Hill Companies McGraw-Hill/Irwin Name of entity 2. Title of statement 3. Specific date 4. Unit of measure The Balance Sheet reports.
12-1 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA.

12-1 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA.
Financial Decisions: Managing Financial Resources Mike’s Bikes Part III due Wednesday March 21 st in-class Mike’s Bikes Part II returned at the end of.

Financial Decisions: Managing Financial Resources Mike’s Bikes Part III due Wednesday March 21 st in-class Mike’s Bikes Part II returned at the end of.
1 Treatment of holding gains/losses in estimates of investment income attributable to insurance policyholders and pension beneficiaries 9 th meeting of.

1 Treatment of holding gains/losses in estimates of investment income attributable to insurance policyholders and pension beneficiaries 9 th meeting of.
© 2005 Clancy & Company LLP All rights reserved Purpose of Seminar Outline  Outline Structure  Showcase performance of previous Funds  Give status.

© 2005 Clancy & Company LLP All rights reserved Purpose of Seminar Outline  Outline Structure  Showcase performance of previous Funds  Give status.
Copyright 2010, The World Bank Group. All Rights Reserved. 1 OTHER ECONOMIC FLOWS GOVERNMENT FINANCE STATISTICS Part 1 This lecture describes flows other.

Copyright 2010, The World Bank Group. All Rights Reserved. 1 OTHER ECONOMIC FLOWS GOVERNMENT FINANCE STATISTICS Part 1 This lecture describes flows other.
-1- INTERNATIONAL MONETARY FUN D INTERNATIONAL MONETARY FUN D Tax Revenues Uncollectible Taxes Tax Credits Adriaan Bloem Assistant Director Real Sector.

-1- INTERNATIONAL MONETARY FUN D INTERNATIONAL MONETARY FUN D Tax Revenues Uncollectible Taxes Tax Credits Adriaan Bloem Assistant Director Real Sector.
Advisory Expert Group Meeting, 30 January – 8 February 2006 Asset boundary of non-produced intangible assets (29) Other intangible fixed assets (13)

Advisory Expert Group Meeting, 30 January – 8 February 2006 Asset boundary of non-produced intangible assets (29) Other intangible fixed assets (13)
BALANCE OF PAYMENTS. Definition an accounting record of transactions concluded between all domestic and foreign entities (individuals, businesses, government.

BALANCE OF PAYMENTS. Definition an accounting record of transactions concluded between all domestic and foreign entities (individuals, businesses, government.
Reporting and Interpreting Investments in Other Corporations Chapter 12 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.

Reporting and Interpreting Investments in Other Corporations Chapter 12 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.
1 1 Task Force on Harmonisation of Public Sector Accounting Progress Report OECD Working Party on National Accounts (Paris, 12 October 2005)

1 1 Task Force on Harmonisation of Public Sector Accounting Progress Report OECD Working Party on National Accounts (Paris, 12 October 2005)
© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO7 Explain the relationship between retained.

© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO7 Explain the relationship between retained.
Types of trade  Getting started P160 i. Visible trade = international trade in goods → balance of trade or visible balance = visible exports (X) – visible.

Types of trade  Getting started P160 i. Visible trade = international trade in goods → balance of trade or visible balance = visible exports (X) – visible.

Similar presentations

Ads by Google