1
حسابداری و مالی::
تلفیق بین بخشی
• Intersectoral consolidation, which is consolida tion between subsectors of the public sector to produce consolidated statistics for a particular grouping of public sector units (for example, between central, state, and local governments, or between general government and public nonfinan- cial corporations).
8.18 Two types of consolidation may be needed when compiling consolidated public sector debt statis- tics: intrasectoral and intersectoral consolidation.
Based on the typical compo- nents and sectorization of the public sector,9 Table 8.1 indicates for which of these public sector units intra- and intersectoral consolidation may be needed.
8.21 In addition to the above debt instruments, for debt statistics that include public financial corporations, the following major transactions, other economic flows, and stock positions, should be eliminated-in prin- ciple-in both intra- and intersectoral consolidation:
Stock positions and flows of sinking funds controlled by public sector units should be eliminated in intra- or intersectoral consolidation, as appropriate, with those of other public sector units for which statistics are compiled:
واژگان شبکه مترجمین ایران