Other current transfers

Other current transfers (D.7) include:

Net non-life insurance premiums (D.71)
These are premiums payable under policies taken out by institutional units. They comprise both the actual premiums payable by policy holders to obtain insurance cover during the accounting period (premiums earned) and the premium supplements payable out of the property income attributed to insur-ance policy holders, after deducting the service charges of insurance enter-prises arranging the insurance.

Non-life insurance claims (D.72)
These represent the claims due under contracts in respect of non-life insur-ance, i.e. amounts which insurance enterprises are obliged to pay in settle-ment of injuries or damage suffered by persons or goods (including fixed capital goods).

Current transfers within general government (D.73)
Current transfers within general government include transfers between the different sub-sectors of general government (central government, local gov-ernment, social security funds) with the exception of subsidies, investment grants and other capital transfers. Current transfers within general govern-ment do not include transactions on behalf of another unit; these are record-ed only once in the accounts, in the resources of the beneficiary unit on whose behalf the transaction is made. This situation arises particularly when a government agency (e.g. a central government department) collects taxes which are automatically transferred, in total or in part, to another govern-ment agency (e.g. a local authority). In this case, the tax receipts destined for the other government agency are shown as if they were collected directly by that agency and not as a current transfer within general government. On the other hand, transfers of tax receipts which form part of a block transfer from central government to another government agency are included in cur-rent transfers within general government.

Current transfers in international co-operation (D.74).
Current transfers in international cooperation include all transfers in cash or in kind between general government and governments or international organ-isations in the rest of the world, except investment grants and other capital transfers. The following are included:

a) Contributions of the government to international organisations (excluding taxes payable by member governments to supranational organisations)
b) Any current transfers which general government may receive from the in-stitutions or organizations referred to under (a)
c) Current transfers between governments, either in cash (e.g. payments in-tended to finance the budget deficits of foreign countries or overseas territo-ries) or in kind (e.g. counterpart of gifts of food and military equipment, emergency aid after natural disasters in the form of food, clothing, medi-cines, etc.)
d) Wages and salaries paid by a government, an institution of the European Union or an international organisation, to advisers or technical assistance ex-perts made available to developing countries.

Miscellaneous current transfers (D75)
Miscellaneous current transfers include current transfers to non-profit institu-tions, current transfers between households, and other miscellaneous current transfers.
VAT and GNI-based Union own resources (D76)