Financial balance sheets, non-consolidated - SNA2008
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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.
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This dataset presents the Financial Balance Sheets - non-consolidated, according to SNA 2008 methodology, for all OECD countries. It comprises all flows, which record, by type of financial instruments, the financial transactions between institutional sectors.
Financial balance sheets, non-consolidated - SNA2008Other data characteristics
SNA 2008 rules on the valuation of financial assets &amp; liabilities&nbsp;General recording&nbsp;Exceptions on the general recording&nbsp;
&nbsp;Currency and deposits - AF2

&nbsp;Nominal*

&nbsp;
&nbsp;Debt securities - AF3&nbsp;Market&nbsp;For some purposes, nominal value (or face value) is preferred and applied, e.g. in the case of defining general government debt
&nbsp;Loans - AF4&nbsp;Nominal&nbsp;
&nbsp;Equity and investement fund shares/units - AF5&nbsp;Market&nbsp;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.
&nbsp;Insurance pension and standardised guarantees - AF6&nbsp;Net present value of (expected) future claims or entitlements.&nbsp;
&nbsp;Other accounts receivable/payable - AF8&nbsp;Nominal&nbsp;
* Nominal value refers to the amount the debtor owes to the creditor, which comprises the outstanding principal amount including any accrued interest.
Statistical population
This dataset presents the Financial Balance Sheets - non-consolidated, according to SNA 2008 methodology, for all OECD countries. It comprises all flows, which record, by type of financial instruments, the financial transactions between institutional sectors.