Include short term payable and receivable accounts. The negative value for 2008 corresponds to short term payable accounts, resulting from assets bought in the last days of December 2008, but for which the actual payment occurred early in January 2009. This year's abnormal value is caused by the investment of the above average contributions made to pension funds, which also occurred later in December.

Financial assets not included in the above categories e.g. derivatives, commodities, trade credits and advances and other accounts receivables and payables.

The pool of assets forming an independent legal entity that are bought with the contributions to a pension plan for the exclusive purpose of financing pension plan benefits. The plan/fund members have a legal or beneficial right or some other contractual claim against the assets of the pension fund. Pension funds take the form of either a special purpose entity with legal personality (such as a trust, foundation, or corporate entity) or a legally separated fund without legal personality managed by a dedicated provider (pension fund management company) or other financial institution on behalf of the plan/fund members.

This is the indicator for asset allocation and is expressed as a percentage of total assets. Asset allocation data can be used to assess the extent of diversification of investments.