The Government Finance Statistics Manual 2014 (GFSM 2014)adescribes a specialized macroeconomic statistical frameworkaathe government finance statistics (GFS) frameworkaadesigned to support fiscal analysis. The manual provides the economic and statistical reporting principles to be used in compiling the statistics; describes guidelines for presenting fiscal statistics within an analytic framework that includes appropriate balancing items; and is harmonized with other macroeconomic statistical guidelines.If the owner of the primary instrument subsequently creates a new but reverse financial derivative contract to offset the risk of the ... In return, the buyer acquires the right but not the obligation to buy (call option) or sell (put option) a specifiedanbsp;...
|Title||:||Government Finance Statistics Manual|
|Author||:||Sage De Clerck, Tobias Wickens|
|Publisher||:||International Monetary Fund - 2015-03-10|