F

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W
F.o.b. See free on board

Farms, 11.20

See also agriculture and forests

Fees

nominal -, 3.66

Final consumption (P.3/P.4), 1.25d, 3.74-99, 8.36-37

and final consumption expenditure, 3.86

concepts, 3.74

See also actual final consumption

Final consumption expenditure (P.3), 3.75-80, 8.36, 8.38

and final consumption, 3.86

by corporations, 3.80

definition, 3.75

government -, 3.85

categories, 3.79

time of recording, 3.95

valuation, 3.96

household -, 3.84

coverage, 3.76-77

time of recording, 3.92

valuation, 3.92

of NPISHs, 3.87, 8.40

categories, 3.78

time of recording, 3.95

valuation, 3.96

time of recording, 3.89-96

total, 3.88

valuation, 3.89-96

Financial account, 1.59, 5.10-16, 6.01, 6.14, 6.52, 8.52-53

by debtor/creditor, 5.13

consolidated/non-consolidated, 5.11

monetary aggregates, Annex 5.1

structure and balance, 5.10, 5.14, Table 8.12

Financial assets, 5.03, 5.95f

accounting, 5.09

categories, 5.06, 5.23

classification, Table 7.1,

counterpart liability, 5.07, 5.25

denominated in foreign currencies, 6.58

liquidity, 5.20

short term/long term, 5.22

See also financial assets/liabilities

Financial assets/liabilities (AF.), 7.20, Annex 7.1

classification, Annex IV

valuation, 7.44-61

Financial auxiliaries (S.124), 2.57-59, Table 2.1

See also auxiliary financial activities; financial corporations

Financial claims, 5.04, 5.17, 5.95f, 5.125, 5.129, 7.21

Financial corporations (S.12), 1.28b, 2.19-21, 2.32-67, 2.94a, 5.52, 7.05, 8.24, 8.86, Table 2.1, Table 9.11

coverage, 2.40

definition, 2.32

full sequence of accounts, Annex A.IV.4

sub-sectors, 2.41-42

See also sector classification of producer units by standard legal description

Financial derivatives (AF.34), 1.25h

definition, Annex 7.1

transactions in - (F.34), 5.65-68

valuation and accounting, 5.139

valuation, 7.50

See also securities other than shares

Financial instruments, 1.25h, 4.43

holding gains/losses on -, 4.49, 4.54

Financial intermediaries, 2.32-38, 2.50-53

adjustment item, 4.51

output, 3.63

sub-sectors, 2.46

See also other financial intermediaries, except insurance corporations and pension funds; financial intermediation services indirectly measured

Financial intermediation. See financial intermediaries; financial intermediation services indirectly measured

Financial intermediation services indirectly measured (FISIM) (P.119), 8.14, 8.24, 9.33, 10.30, Annex I

See also financial intermediaries; output (market)

Financial leasing, 3.112, 3.133, 5.81g, Annex II

Financial liabilities

accounting, 5.09

categories, 5.07, 5.23

short-term/long-term -, 5.22

See also financial assets/liabilities; liabilities

Financial transactions (F.), 1.33, 5.01-145

and net lending/borrowing, 5.12

classification, 5.08, 5.20, Table 5.1, Annex 7.2

compiling - from changes in balance sheets, 5.145

counterpart -, 5.15-18

definition and implications, 5.01-02

time of recording, 5.142-144

valuation, 5.134-141

Fines and penalties, 4.132-134

Finished goods (AN.123), Annex 7.1

See also inventories

Fish, 3.58

stocks, 1.13, 3.07

Fisher index. See indices

FISIM. See financial intermediation services indirectly measured

Fixed assets (AN.11), Annex 7.1

classification, 6.08, 7.33-36

existing/new -, 3.103

ownership transfer costs, 3.111, 3.116

valuation, 7.29

See also non-financial produced assets

Flooding, 3.106d

Flow, 1.31-44

analysis, 2.03

changes in inventories, 3.122

changes in price and volume, 10.06

See also flows and stocks

Flows and stocks, 1.31-47, 10.01-02

changes in volume/changes in price, 1.56

Flows of goods and services, 9.02, 9.22

F.o.b./c.i.f. adjustment, 1.55, 3.139d, 3.146

See also cost, insurance, freight; free on board

Forests, 3.106, 6.17, 7.30

Forward rate agreement (FRA), 4.47, 5.67e

FRA. See forward rate agreement

Free on board (valuation) (f.o.b.), 3.138-139

See also f.o.b./c.i.f. adjustment

Free zones, 2.05 b, 13.05

Full-time equivalence, 11.01, 11.32-34

Futures, 5.67c