Bosnia and Herzegovina
Cover -- CONTENTS -- Glossary -- SUMMARY OF MISSION OUTCOMES AND PRIORITY RECOMMENDATIONS -- DETAILED TECHNICAL ASSESSMENT AND RECOMMENDATIONS -- A. Reconciliation Processes -- B. Compilation of Nonbudgetary Public Sector Units -- C. Classification Issues -- D. Officials Met During the Mission -- FIGURES -- 1. Illustration Step-by-Step Unravelling Annual Financial Statement into Entity Components -- 2. Step [A]-Verifying Net Income -- 3. Step [B]-Estimating Net Flows -- 4. Step [C]-Determine 'Other Economic Flows' and Unravelling Provisions -- 5. Step [D]-Allocating GFS Transactions, OEFs and Stocks -- 6. Step [E]-Finalizing GFS Framework, and Calculating NLB and Financing -- TABLES -- 1. Priority Recommendations -- 2. Adjustments on Revenue and Expense per GFSM 2014 and ESA 2010 -- 3. Adjusting Provisions Recording to the GFSM 2014 and ESA 2010 Methodology -- 4. Additional Recommendations -- 5. Comparison CONCEPT 'New' GFSM 2014 Framework Data and 'Old' HRT Data -- 6. Additional Recommendations -- 7. Illustration of Health Care Funding and Provision Flows Four Subsectors of the Economy -- 8. Generic Business Accounting Standards and GFS Recording Standards Compared (Treatment of Specific Concepts in the GFSM 2014 and ESA 2010 Frameworks) -- APPENDIX -- I. Proposed Compilation Process for Extrabudgetary Units