Population & Scope
Population & Scope Statistical population Statistical population Other Aspects Other Aspects Other comments Other commentsSNA 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.
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.