Other

4.139

  1. Current transfers from NPISHs to general government which are not taxes;
  2. payments by general government to public enterprises classified in the sector non-financial corporate and quasi-corporate enterprises intended to cover abnormal pension charges;
  3. travelling fellowships and awards paid to resident or non-resident households by general government or NPISHs;
  4. bonus payments on savings granted at intervals by general government to households in order to reward them for their saving during the period;
  5. the refunds by households of expenditure incurred on their behalf by social welfare organisations;
  6. current transfers from NPISHs to the rest of the world;
  7. sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships);
  8. current transfers from general government to households in their capacity as consumers, if not recorded as social benefits.

4.140 Time of recording: These transfers are recorded when they are made, except those from or to general government, which are recorded when they are to be made.

In the system of accounts, miscellaneous current transfers appear:

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