1. Ch.12.4 Table 4 EDP TABLES GFS training course 2014
GFS course ch. 14.4
EDP TABLES
Ch.12.4 Table 4
GFS training course 2014

2. GFS course ch. 14.4
EDP TABLE 4
Provision of other data in accordance with the statements contained in the Council minutes of 23/11/1993
GFS course 2014: chapter 12.4

3. The submission of memorandum items
GFS course ch. 14.4
EDP TABLE 4
The submission of memorandum items
They are obligatory, according to the statements in the Council minutes
GFS course 2014: chapter 12.4

4. Trade credits and advances
GFS course ch. 14.4
EDP TABLE 4
Trade credits and advances
Amount outstanding in the government debt from the financing of public undertakings
Differences between the face value and the present value of government debt
Gross National Income at current market prices
GFS course 2014: chapter 12.4 4

5. Trade credits and advances
GFS course ch. 14.4
EDP TABLE 4
Trade credits and advances
the stock of liabilities in trade credits and advances (AF.81 L) of the consolidated general government sector
¹ vis-à-vis units outside general government
GFS course 2014: chapter 12.4

6. Trade credits and advances
GFS course ch. 14.4
EDP TABLE 4
Trade credits and advances
Not included in the definition of government debt according to the Maastricht Treaty
GFS course 2014: chapter 12.4

7. Trade credits and advances
GFS course ch. 14.4
EDP TABLE 4
Trade credits and advances
AF.81 value should be consistent with the contribution of this instrument in EDP Table 3
GFS course 2014: chapter 12.4

8. GFS course ch. 14.4
EDP TABLE 4
2. Amount outstanding in the government debt from the financing of public undertakings The part of the outstanding stock of government debt where government has borrowed on behalf of public corporations
¹ the general government consolidated gross debt reported in EDP Table 1
GFS course 2014: chapter 12.4

9. GFS course ch. 14.4
EDP TABLE 4
2. Amount outstanding in the government debt from the financing of public undertakings In this case the government itself is liable for the debt
Some governments (an example is Denmark) prefer to borrow on behalf of public enterprises (thereby inflating total government debt), while other governments let public enterprises contract liabilities themselves (thereby not affecting government debt).
This information is requested because in some cases government debt depends on the institutional arrangements. In some countries with many and large quasi-corporations (whose accounts are integrated with those of the budget), public borrowing on behalf of public enterprises is greater.
Information on the level of government debt contracted by the government on behalf of public enterprises is, therefore, considered useful from an analytical view point.
GFS course 2014: chapter 12.4

10. GFS course ch. 14.4
EDP TABLE 4
2. Amount outstanding in the government debt from the financing of public undertakings This should not be confused with the case of government-guaranteed debt: as a general rule, government-guaranteed debt is a contingent liability of government (as long as the guarantee is not called)
¹ the debt being recorded in the sector to which the public entity belongs (often the non-financial corporations sector). There may however be exceptions to this rule on treatment of government-guaranteed debt; see ESA 95 MGDD — Part II.4.3.
GFS course 2014: chapter 12.4

11. GFS course ch. 14.4
EDP TABLE 4
3. Differences between the face value and the present value of government debt Shows the difference between the face value and the market value of government debt instruments if they are substantially different
Government debt must be reported at nominal or face value. Differences with market value should be quantified and explained, where significant.
GFS course 2014: chapter 12.4

12. GFS course ch. 14.4
EDP TABLE 4
4. Gross National Income (GNI) at current market prices “Data are provided in particular when GNI is substantially greater than GDP”
The Gross national income (GNI) (B.5*g), as defined in ESA 95 paragraph 14.94, also known as Gross national product (GNP), can be identified from the national accounts.
GFS course 2014: chapter 12.4