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حسابداری و مالی::
واحد مادر
• For sinking funds that are not institutional units: The stock positions and flows of the sinking fund are combined with those of the parent unit.
Any stock positions and flows between the sink- ing fund and the parent unit should be eliminated in intrasectoral consolidation because such sink- ing funds are part of the unit that controls them.
, government units): Stock positions and flows between the sinking fund and the parent unit are eliminated in intersectoral consolidation when data are compiled for a group of public sec- tor units that include the sinking fund.
, public financial corporations: Stock positions and flows between the sinking fund and the parent unit are eliminated in intersectoral consolidation when data are compiled for a group of public sec- tor units that include the sinking fund.
8.23 When combining the statistics of the parent unit and a sinking fund, the consolidated total should represent only the consolidated unit's stock positions and flows with the rest of the public sector, economy,
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