Data Characteristics
Data Characteristics Unit of measure used Unit of measure usedAustria, Belgium, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Slovak Republic, Slovenia and Spain.
Variables collected Variables collected Other data characteristics Other 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 |
Population & Scope Population & Scope Statistical population Statistical populationVolume IIIB:
National Accounts - Volume IIIb - Financial Balance Sheets - Stocks, which record the stocks of financial assets and liabilities by institutional sectors, at the end of the accounting period, and are presented in two tables: Balance sheets for financial assets and liabilities, consolidated and Balance sheets for financial assets and liabilities, non consolidated.
Concepts & Classifications Concepts & ClassificationsAustria, Belgium, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Slovak Republic, Slovenia and Spain.
| 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 | |
Volume IIIB:
National Accounts - Volume IIIb - Financial Balance Sheets - Stocks, which record the stocks of financial assets and liabilities by institutional sectors, at the end of the accounting period, and are presented in two tables: Balance sheets for financial assets and liabilities, consolidated and Balance sheets for financial assets and liabilities, non consolidated.