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FINANCIAL ASSETS

Statistics Directorate    
French Equivalent: Actifs financiers

Definition:
Financial assets are entities over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them over a period of time; they differ from other assets in the SNA in that there is a counterpart liability on the part of another institutional unit (except for monetary gold and Special Drawing Rights (SDRs).

Source Publication:
SNA 13.20 [10.5, 11.16, 11.17, (AF) – Annex to chapter XIII].

Cross References:
Non-financial assets

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, November 15, 2001