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حسابداری و مالی::
صندوق وجوه استهلاکی
Consolidation of sinking funds
8.22 The definition and sectorization of sinking funds are discussed in Chapter 2, paragraphs 2.73-2.76, of this Guide.
Sinking funds should be included in pub- lic sector debt statistics to provide a complete picture of the public sector's financial position.
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:
• 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.
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