Financial accounts, non-consolidated - SNA2008
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SNA 2008 rules on the valuation of financial assets & liabilities General recording Exceptions on the general recording 
 Currency and deposits - AF2

 Nominal*

 
 Debt securities - AF3 Market For some purposes, nominal value (or face value) is preferred and applied, e.g. in the case of defining general government debt
 Loans - AF4 Nominal 
 Equity and investement fund shares/units - AF5 Market Some forms of equity are not traded on the stock market, as a consequence of which alternative methods, such as own funds at book value are applied. More information can be found in para. 13.71 of the SNA 2008.
 Insurance pension and standardised guarantees - AF6 Net present value of (expected) future claims or entitlements. 
 Other accounts receivable/payable - AF8 Nominal 
* Nominal value refers to the amount the debtor owes to the creditor, which comprises the outstanding principal amount including any accrued interest.
Financial accounts, non-consolidated - SNA2008Other data characteristics
SNA 2008 rules on the valuation of financial assets & liabilities General recording Exceptions on the general recording 
 Currency and deposits - AF2

 Nominal*

 
 Debt securities - AF3 Market For some purposes, nominal value (or face value) is preferred and applied, e.g. in the case of defining general government debt
 Loans - AF4 Nominal 
 Equity and investement fund shares/units - AF5 Market Some forms of equity are not traded on the stock market, as a consequence of which alternative methods, such as own funds at book value are applied. More information can be found in para. 13.71 of the SNA 2008.
 Insurance pension and standardised guarantees - AF6 Net present value of (expected) future claims or entitlements. 
 Other accounts receivable/payable - AF8 Nominal 
* Nominal value refers to the amount the debtor owes to the creditor, which comprises the outstanding principal amount including any accrued interest.