Current international cooperation (D.74)
a) the non-tax contributions of the government to the Institutions of the
European Union, except the
b) the contributions of the government to international organisations (excluding
taxes payable by member governments to supra-national organisations);
c) any current transfers which general government may receive from the
institutions or organisations referred to under a) and b)
d) current transfers between governments, either in cash (e.g. payments intended
to finance the budget deficits of foreign countries or overseas territories) or
in kind (e.g. counterpart of gifts of food, military equipment, emergency aid
after natural disasters in the form of food, clothing, medicines, etc.);
e) wages and salaries paid by a government, an Institution of the European Union
or an international organisation, to advisers or technical assistance experts
made available to developing countries.
Current international cooperation includes transfers between general
government and international organisations located in the country, as international
organisations are not treated as resident institutional units of the countries in
which they are located.
4.123 . Time of recording: The time the regulations in force stipulate the transfers
are to be made (obligatory transfers), or the time the transfers are made
(voluntary transfers).
4.124 . In the system of accounts, current international cooperation is recorded:
a) among uses and resources in the secondary distribution of income account of
the general government sector;
b) among uses and resources in the external account of primary incomes and
current transfers.
in the rest of the world, except investment grants and other capital
transfers.
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