System of National Accounts 2008

image of System of National Accounts 2008
The System of National Accounts, 2008 (2008 SNA) is an updated version of the System of National Accounts, 1993 (1993 SNA). The 2008 SNA starts with an introduction and an overview and then presents the accounting rules, the accounts and tables, and their integration.

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Cross-cutting and other special issues

At its simplest, an insurance policy is an agreement between an insurance corporation and another institutional unit, called the policyholder. Under the agreement, the policyholder makes a payment (a premium) to the insurance corporation and, if or when a specified event occurs, the insurance corporation makes a payment (claim) to the policyholder. In this way, the policyholder protects itself against certain forms of risk; by pooling the risks the insurance corporation aims to receive more from the receipt of premiums than it has to pay out as claims. However, simply recording the actual premiums and claims paid in the accounts of the SNA would not reflect the links between premiums and claims. Instead, some actual transactions are partitioned and others are imputed in order to bring out the underlying economic processes actually taking place.

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