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Combinations in which all elementary items are shown for their full values are called gross recordings. Combinations whereby the values of some elementary items are offset against items on the other side of the account or which have an opposite sign are called net recordings.

Individual units or sectors may have the same kind of transactions both as a use and as a resource (e.g., they both pay and receive interest) and the same kind of financial instrument as an asset and as a liability.

Source Publication:
United Nations, "System of National Account (SNA) 1993".

Cross References:
Consolidation (in national accounts)

Statistical Theme: Methodological information (metadata)

Glossary Output Segments:

Created on Monday, December 19, 2005

Last updated on Monday, December 19, 2005