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Appendix 1

Differences between 2008 System of National Accounts (SNA) and the Statistical Classification for Institutional Sectors (SCIS)

The SCIS aligns with 2008 SNA overall; although there are slight divergences, as outlined below. 

  • The definition of unincorporated business is consistent with 2008 SNA. However, because self-employed people are required to keep detailed tax accounts for tax purposes in New Zealand, they can be treated as if they were incorporated and included in the business enterprise sectors; in many countries they are classified to the household sector. 
  • A 2008 SNA definition of social security schemes is broadened to include social insurance schemes. 
  • Money market funds and investment funds are combined into one subsector in SCIS, as money market funds are not common in New Zealand. 
  • The control dimension is separated into a linked control classification rather than being embedded within the sector classification, as in 2008 SNA.

The 2008 SNA concepts and definitions are adopted in every other case.

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