Current international cooperation (D.74)

4.121 Definition:

Current international co-operation (D.74) includes all transfers in cash or in kind between general government and governments or international organisations in the rest of the world, except investment grants and other capital transfers.

4.122 Heading D.74 covers:

  1. the non-tax contributions of the government to the Institutions of the European Union, except the 'GNP' based fourth own resource ;
  2. the contributions of the government to international organisations (excluding taxes payable by member governments to supra-national organisations);
  3. any current transfers which general government may receive from the institutions or organisations referred to under a) and b) ;
  4. current transfers between governments, either in cash (e.g. payments intended to finance the budget deficits of foreign countries or overseas territories) or in kind (e.g. counterpart of gifts of food, military equipment, emergency aid after natural disasters in the form of food, clothing, medicines, etc.);
  5. wages and salaries paid by a government, an Institution of the European Union or an international organisation, to advisers or technical assistance experts made available to developing countries.
Current international cooperation includes transfers between general government and international organisations located in the country, as international organisations are not treated as resident institutional units of the countries in which they are located.

4.123 Time of recording: The time the regulations in force stipulate the transfers are to be made (obligatory transfers), or the time the transfers are made (voluntary transfers).

4.124 In the system of accounts, current international cooperation is recorded:

  1. among uses and resources in the secondary distribution of income account of the general government sector;
  2. among uses and resources in the external account of primary incomes and current transfers.