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BALANCE SHEET – SNA

Statistics Directorate    
French Equivalent: Compte de patrimoine - SCN

Definition:
A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned by an institutional unit or sector and of the financial claims (i.e. liabilities) incurred by this unit or sector; for the economy as a whole, the balance sheet shows what is often referred to as “national wealth” - the sum of non-financial assets and net claims on the rest of the world.

Source Publication:
SNA 13.1 and 13.2 [1.11, 2.93, 10.1].

Cross References:
Balance sheet – Eurostat

Version Indicator: SNA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, March 26, 2013