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Notes

1.Source(s): System of National Accounts 1993, Chapter IV, page 87, and paragraph 4.2.
2.The System of National Accounts 1993 is the international guide to the System of National Accounts. It presents a comprehensive accounting framework within which economic data can be compiled and presented in a format that is designed for the purpose of economic analysis, decision-making and policy-making.
3.IMF Government Finance Statistics (GFS) Manual 2001, Chapter 2, page 8, paragraph 2.11.