Legalize / European Union / Regulation

Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community

Type Regulation

Publication 1996-06-25

Last updated 2013-07-01

State In force

Department Council of the European Union

Source EUR-Lex

articles 9

Reform history JSON API

Uses	Resources
P.2	Intermediate consumption	29	P.1	Output	102
			P.11	Market output	102
			P.12	Output for own final use	0
B.1g	Value-added, gross	73
K.1	Consumption of fixed capital	10
B.1n	Value-added, net	63
Uses	Resources
---	---	---	---	---	---
D.1	Compensation of employees	15	B.1n	Value-added, net	63
D.11	Wages and salaries	10
D.12	Employers' social contributions	5
D.121	Employers' actual social contributions	4
D.122	Employers' imputed social contributions	1

D.29	Other taxes on production	3
D.39	Other subsidies on production	0

B.2	Operating surplus	45
Uses	Resources
---	---	---	---	---	---
D.4	Property income	138	B.2	Operating surplus	45
D.41	Interest	77
D.42	Distributed income of corporations	36	D.4	Property income	160
D.421	Dividends	36	D.41	Interest	125
			P.119	Adjustment for Fisim	– 48
D.422	Withdrawals from income of quasi-corporations	0	D.42	Distributed income of corporations	25
D.43	Reinvested earnings on direct foreign investment	0	D.421	Dividends	25
D.44	Property income attributed to insurance policyholders	25	D.422	Withdrawals from income of quasi-corporations	0
D.45	Rent	0	D.43	Reinvested earnings on direct foreign investment	7
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	3
B.5	Balance of primary incomes	19
Uses	Resources
---	---	---	---	---	---
D.4	Property income	102	B.2	Operating surplus	45
D.41	Interest	77
D.44	Property income attributed to insurance policyholders	25	D.4	Property income	160
D.45	Rent	0	D.41	Interest	125
			P.119	Adjustment for Fisim	– 48
			D.42	Distributed income of corporations	25
			D.421	Dividends	25
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	7
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	3
B.4	Entrepreneurial income	55
Uses	Resources
---	---	---	---	---	---
D.4	Property income	36	B.4	Entrepreneurial income	55
D.42	Distributed income of corporations	36
D.421	Dividends	36
D.422	Withdrawals from income of quasi-corporations	0
D.43	Reinvested earnings on direct foreign investment	0

B.5	Balance of primary incomes	19
Uses	Resources
---	---	---	---	---	---
D.5	Current taxes on income, wealth, etc.	10	B.5	Balance of primary incomes	19
D.51	Taxes on income	7
D.59	Other current taxes	3	D.61	Social contributions	39
			D.611	Actual social contributions	38
D.62	Social benefits other than social transfers in kind	29	D.6111	Employers' actual social contributions	18
D.622	Private-funded social benefits	28	D.61111	Compulsory employers' actual social contributions	15
D.623	Unfunded employee social benefits	1	D.61112	Voluntary employers' actual social contributions	3
			D.6112	Employees' social contributions	20
D.7	Other current transfers	46	D.61121	Compulsory employees' social contributions	15
D.71	Net non-life insurance premiums	0	D.61122	Voluntary employees' social contributions	5
D.72	Non-life insurance claims	45	D.612	Imputed social contributions	1
D.75	Miscellaneous current transfers	1
			D.7	Other current transfers	49
			D.71	Net non-life insurance premiums	45
			D.72	Non-life insurance claims	0
			D.75	Miscellaneous current transfers	4
B.6	Disposable income	22
Uses	Resources
---	---	---	---	---	---
D.8	Adjustment for the change in net equity of households in pension fund reserves	11	B.6	Disposable income	22

B.8	Saving	11
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
B.10.1	Changes in net worth due to saving and capital transfers	4	B.8n	Saving, net	11

			D.9	Capital transfers, receivable	0
			D.92	Investment grants	0
			D.99	Other capital transfers	0

			D.9	Capital transfers, receivable	– 7
			D.91	Capital taxes	0
			D.99	Other capital transfers	– 7
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
P.51	Gross fixed capital formation	9	B.10.1	Changes in net worth due to saving and capital transfers	4
P.511	Acquisitions less disposals of tangible fixed assets	8
P.5111	Acquisitions of new tangible fixed assets	7
P.5112	Acquisitions of existing tangible fixed assets	1
P.5113	Disposals of existing tangible fixed assets	0
P.512	Acquisitions less disposals of intangible fixed assets	1
P.5121	Acquisitions of new intangible fixed assets	1
P.5122	Acquisitions of existing intangible fixed assets	0
P.5123	Disposals of existing intangible fixed assets	0
P.513	Additions to the value of non-produced non-financial assets	0
P.5131	Major improvements to non-produced non-financial assets	0
P.5132	Costs of ownership transfer on non-produced non-financial assets	0

K.1	Consumption of fixed capital	– 10

P.52	Changes in inventories	0

P.53	Acquisitions less disposals of valuables	0

K.2	Acquisitions less disposals of non-produced non-financial assets	0
K.21	Acquisitions less disposals of land and other tangible non-produced assets	0
K.22	Acquisitions less disposals of intangible non-produced assets	0

B.9	Net lending(+)/Net borrowing(-)	5
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
F	Net acquisition of financial assets	237	F	Net incurrence of liabilities	232

F.1	Monetary gold and SDRs	– 1

F.2	Currency and deposits	15	F.2	Currency and deposits	130
F.21	Currency	15	F.21	Currency	35
F.22	Transferable deposits	0	F.22	Transferable deposits	63
F.29	Other deposits	0	F.29	Other deposits	32

F.3	Securities other than shares	53	F.3	Securities other than shares	53

F.4	Loans	167	F.4	Loans	0
F.41	Short-term	63	F.41	Short-term	0
F.42	Long-term	104	F.42	Long-term	0

F.5	Shares and other equity	3	F.5	Shares and other equity	13

F.6	Insurance technical reserves	0	F.6	Insurance technical reserves	36
F.62	Prepayments of insurance premiums and reserves for outstanding claims	0	F.61	Net equity of households in life insurance reserves and in pension fund reserves	33
			F.611	Net equity of households in life insurance reserves	22
F.7	Other accounts receivable	0	F.612	Net equity of households in pension fund reserves	11
F.71	Trade credits and advances	0	F.62	Prepayments of insurance premiums and reserves for outstanding claims	3
F.79	Other accounts receivable, except trade credits and advances	0
			F.7	Other accounts payable	0
			F.71	Trade credits and advances	0
			F.79	Other accounts payable, except trade credits and advances	0

			B.9	Net lending(+) net borrowing (-)	5
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	– 2	AF	Liabilities	2
AN.1	Produced assets	– 2	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	0	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	0	K.10	Other volume changes in financial assets and liabilities n.e.c.	2
K.8	Uncompensated seizures	0	K.12	Changes in classifications and structure	0
K.9	Other volume changes in non-financial assets n.e.c.	0	K.12.1	Changes in sector classification and structure	0
K.12	Changes in classifications and structure	– 2	K.12.2	Changes in classification of assets and liabilities	0
K.12.1	Changes in sector classification and structure	0	K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
K.12.2	Changes in classification of assets and liabilities	– 2
K.12.21	Monetization/demonetization of gold	– 2	of which: AF.2	Currency and deposits	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0	AF.3	Securities other than shares	0
of which: AN.11	Fixed assets	0	AF.4	Loans	0
AF.5	Shares and other equity	0
AN.12	Inventories	0	AF.6	Insurance technical reserves	2
AN.13	Valuables	– 2	AF.7	Other accounts payable	0
AN.2	Non-produced assets	0
K.3	Economic appearance of non-produced assets	0
K.5	Natural growth of non-cultivated biological resources	0
K.6	Economic disappearance of non-produced assets	0
K.61	Depletion of natural assets	0
K.62	Other economic disappearance of non-produced assets	0
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.9	Other volume changes in non-financial assets n.e.c.	0
K.12	Changes in classifications and structure	0
K.12.1	Changes in sector classification and structure	0
K.12.2	Changes in classification of assets and liabilities	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AN.21	Tangible non-produced assets	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	0
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	– 3
K.10	Other volume changes in financial assets and liabilities n.e.c.	1
K.12	Changes in classifications and structure	2
K.12.1	Changes in sector classification and structure	0
K.12.2	Changes in classification of assets and liabilities	2
K.12.21	Monetization/demonetization of gold	2
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AF.1	Monetary gold and SDRs	7
AF.2	Currency and deposits	0
AF.3	Securities other than shares	– 3
AF.4	Loans	– 4
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.2	Changes in net worth due to other changes in volume of assets	– 4
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11	Nominal holding gains(+)/losses(-)		K.11	Nominal holding gains(-)/losses(+)

AN	Non-financial assets	4	AF	Liabilities	51
AN.1	Produced assets	2	AF.2	Currency and deposits	0
AN.11	Fixed assets	2	AF.3	Securities other than shares	34
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	0	AF.5	Shares and other equity	17
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	0
AN.21	Tangible non-manufacture of produced assets	1	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	57
AF.1	Monetary gold and SDRs	11
AF.2	Currency and deposits	0
AF.3	Securities other than shares	30
AF.4	Loans	0
AF.5	Shares and other equity	16
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.3	Changes in net worth due to nominal holding gains/losses	10
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11.1	Neutral holding gains(+)/losses(-):		K.11.1	Neutral holding gains(-)/losses(+):

AN	Non-financial assets	3	AF	Liabilities	68
AN.1	Produced assets	2	AF.2	Currency and deposits	26
AN.11	Fixed assets	2	AF.3	Securities other than shares	21
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	0	AF.5	Shares and other equity	14
AN.2	Non-produced assets	1	AF.6	Insurance technical reserves	7
AN.21	Tangible non-produced assets	1	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	70
AF.1	Monetary gold and SDRs	14
AF.2	Currency and deposits	0
AF.3	Securities other than shares	19
AF.4	Loans	24
AF.5	Shares and other equity	13
AF.6	Insurance technical reserves	1
AF.7	Other accounts receivable	0
			B.10.31	Changes in net worth due to neutral holding gains/losses	5
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11.2	Real holding gains(+)/losses(-):		K.11.2	Real holding gains(-)/losses(+):

AN	Non-financial assets	1	AF	Liabilities	– 17
AN.1	Produced assets	0	AF.2	Currency and deposits	– 26
AN.11	Fixed assets	0	AF.3	Securities other than shares	13
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	0	AF.5	Shares and other equity	3
AN.2	Non-produced assets	1	AF.6	Insurance technical reserves	– 7
AN.21	Tangible non-produced assets	1	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	– 13
AF.1	Monetary gold and SDRs	– 3
AF.2	Currency and deposits	0
AF.3	Securities other than shares	11
AF.4	Loans	– 24
AF.5	Shares and other equity	3
AF.6	Insurance technical reserves	– 1
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains/losses	5
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	144	AF	Liabilities	3 384
AN.1	Produced assets	104	AF.2	Currency and deposits	1 281
AN.11	Fixed assets	99	AF.3	Securities other than shares	1 053
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	5	AF.5	Shares and other equity	715
AN.2	Non-produced assets	40	AF.6	Insurance technical reserves	335
AN.21	Tangible non-produced assets	37	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	3

AF	Financial assets	3 508
AF.1	Monetary gold and SDRs	690
AF.2	Currency and deposits	0
AF.3	Securities other than shares	950
AF.4	Loans	1 187
AF.5	Shares and other equity	651
AF.6	Insurance technical reserves	30
AF.7	Other accounts receivable	0
			B.90	Net worth	268
Assets	Liabilities and net worth
---	---	---	---	---	---
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	1	AF	Liabilities	285
AN.1	Produced assets	– 1	AF.2	Currency and deposits	130
AN.11	Fixed assets	1	AF.3	Securities other than shares	87
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	– 2	AF.5	Shares and other equity	30
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	38
AN.21	Tangible non-produced assets	1	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	294
AF.1	Monetary gold and SDRs	17
AF.2	Currency and deposits	15
AF.3	Securities other than shares	80
AF.4	Loans	163
AF.5	Shares and other equity	19
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10	Changes in net worth, total due to:	10
			B.10.1	Saving and capital transfers	4
			B.10.2	Other changes in volume of assets	– 4
			B.10.3	Nominal holding gains/losses	10
			B.10.31	Neutral holding gains/losses	5
			B.10.32	Real holding gains/losses	5
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	145	AF	Liabilities	3 669
AN.1	Produced assets	103	AF.2	Currency and deposits	1 411
AN.11	Fixed assets	100	AF.3	Securities other than shares	1 140
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	3	AF.5	Shares and other equity	745
AN.2	Non-produced assets	42	AF.6	Insurance technical reserves	373
AN.21	Tangible non-produced assets	38	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	3

AF	Financial assets	3 802
AF.1	Monetary gold and SDRs	707
AF.2	Currency and deposits	15
AF.3	Securities other than shares	1 030
AF.4	Loans	1 350
AF.5	Shares and other equity	670
AF.6	Insurance technical reserves	30
AF.7	Other accounts receivable	0
			B.90	Net worth	278

Table A.IV.5 — Full sequence of accounts for general government

Uses	Resources
P.2	Intermediate consumption	246	P.1	Output	434
			P.11	Market output	74
			P.12	Output for own final use	0
			P.13	Other non-market output	360
B.1g	Value-added, gross	188
K.1	Consumption of fixed capital	30
B.1n	Value-added, net	158
Uses	Resources
---	---	---	---	---	---
D.1	Compensation of employees	140	B.1n	Value-added, net	158
D.11	Wages and salaries	87
D.12	Employers' social contributions	53
D.121	Employers' actual social contributions	48
D.122	Employers' imputed social contributions	5

D.29	Other taxes on production	2
D.39	Other subsidies on production	0

B.2	Operating surplus	16
Uses	Resources
---	---	---	---	---	---
D.4	Property income	46	B.2	Operating surplus	16
D.41	Interest	39
D.42	Distributed income of corporations	0	D.2	Taxes on production and imports	235
D.422	Withdrawals from income of quasi-corporations	24	D.21	Taxes on products	141
D.43	Reinvested earnings on direct foreign investment	0	D.211	Value-added type taxes (VAT)	121
D.45	Rent	7	D.212	Taxes and duties on imports excluding VAT	17
			D.2121	Import duties	17
			D.2122	Taxes on imports excluding VAT and duties	0
			D.214	Taxes on products except VAT and import taxes	3
			D.29	Other taxes on production	94

			D.3	Subsidies	– 44
			D.31	Subsidies on products	– 8
			D.311	Import subsidies	0
			D.319	Other subsidies on products	– 8
			D.39	Other subsidies on production	– 36

			D.4	Property income	30
			D.41	Interest	12
			D.42	Distributed income of corporations	18
			D.421	Dividends	5
			D.422	Withdrawals from income of quasi-corporations	13
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.5	Balance of primary incomes	191
Uses	Resources
---	---	---	---	---	---
D.4	Property income	9	B.2	Operating surplus	16
D.41	Interest	2
D.45	Rent	7	D.4	Property income	4
			D.41	Interest	0
			D.42	Distributed income of corporations	4
			D.421	Dividends	4
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.4	Entrepreneurial income	11
Uses	Resources
---	---	---	---	---	---
D.4	Property income	37	B.4	Entrepreneurial income	11
D.41	Interest	37
			D.2	Taxes on production and imports	235
			D.21	Taxes on products	141
			D.211	Value-added type taxes (VAT)	121
			D.212	Taxes and duties on imports excluding VAT	17
			D.2121	Import duties	17
			D.2122	Taxes on imports excluding VAT and duties	0
			D.214	Taxes on products except VAT and import taxes	3
			D.29	Other taxes on production	94

			D.3	Subsidies	– 44
			D.31	Subsidies on products	– 8
			D.311	Import subsidies	0
			D.319	Other subsidies on products	– 8
			D.39	Other subsidies on production	– 36

			D.4	Property income	26
			D.41	Interest	12
			D.42	Distributed income of corporations	14
			D.421	Dividends	1
			D.422	Withdrawals from income of quasi-corporations	13
B.5	Balance of primary incomes	191
Uses	Resources
---	---	---	---	---	---
D.5	Current taxes on income, wealth, etc.	0	B.5	Balance of primary incomes	191
D.59	Other current taxes	0
			D.5	Current taxes on income, wealth, etc.	213
D.62	Social benefits other than social transfers in kind	289	D.51	Taxes on income	204
D.621	Social security benefits in cash	232	D.59	Other current taxes	9
D.622	Private funded social benefits	0
D.623	Unfunded employee social benefits	5	D.61	Social contributions	268
D.624	Social assistance benefits in cash	52	D.611	Actual social contributions	263
			D.6111	Employers' actual social contributions	155
D.7	Other current transfers	139	D.61111	Compulsory employers' actual social contributions	144
D.71	Net non-life insurance premiums	4	D.61112	Voluntary employers' actual social contributions	11
D.73	Current transfers within general government	96	D.6112	Employees' social contributions	76
D.74	Current international cooperation	31	D.61121	Compulsory employees' social contributions	69
D.75	Miscellaneous current transfers	8	D.61122	Voluntary employees' social contributions	7
			D.6113	Social contributions by self- and non-employed persons	32
			D.61131	Compulsory social contributions by self- and non-employed persons	22
			D.61132	Voluntary social contributions by self- and non-employed persons	10
			D.612	Imputed social contributions	5
			D.7	Other current transfers	108
			D.72	Non-life insurance claims	1
			D.73	Current transfers within general government	96
			D.74	Current international corporations	1
			D.75	Miscellaneous current transfers	10
B.6	Disposable income	352
Uses	Resources
---	---	---	---	---	---
D.63	Social transfers in kind	206	B.6	Disposable income	352
D.631	Social benefits in kind	162
D.6311	Social security benefits, reimbursements	78
D.6312	Other social security benefits in kind	65
D.6313	Social assistance benefits in kind	19
D.632	Transfers of individual non-market goods and services	44
B.7	Adjusted disposable income	146
Uses	Resources
---	---	---	---	---	---
P.3	Final consumption expenditure	362	B.6	Disposable income	352
P.31	Individual consumption expenditure	206
P.32	Collective consumption expenditure	156

D.8	Adjustment for the change in net equity of households in pension funds reserves	0

B.8	Saving	– 10
Uses	Resources
---	---	---	---	---	---
P.4	Actual final consumption	156	B.7	Adjusted disposable income	1 468
P.42	Actual collective consumption	156

D.8	Adjustment for the change in net equity of households in pension funds reserves	0

B.8	Saving	– 10
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
B.10.1	Changes in net worth due to saving and capital transfers	– 38	B.8n	Saving, net	– 10

			D.9	Capital transfers, receivable	6
			D.91	Capital taxes	2
			D.92	Investment grants	0
			D.99	Other capital transfers	4

			D.9	Capital transfers, payable	– 34
			D.91	Capital taxes	0
			D.92	Investment grants	– 27

			D.99	Other capital transfers	– 7
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
P.51	Gross fixed capital formation	37	B.10.1	Changes in net worth due to saving and capital transfers	– 38
P.511	Acquisitions less disposals of tangible fixed assets	23
P.5111	Acquisitions of new tangible fixed assets	24
P.5112	Acquisitions of existing tangible fixed assets	1
P.5113	Disposals of existing tangible fixed assets	– 2
P.512	Acquisitions less disposals of intangible fixed assets	12
P.5121	Acquisitions of new intangible fixed assets	12
P.5122	Acquisitions of existing intangible fixed assets	2
P.5123	Disposals of existing intangible fixed assets	– 2
P.513	Additions to the value of non-produced non-financial assets	2
P.5131	Major improvements to non-produced non-financial assets
P.5132	Costs of ownership transfer on non-produced non-financial assets	0

K.1	Consumption of fixed capital	– 30

P.52	Changes in inventories	0

P.53	Acquisitions less disposals of valuables	3

K.2	Acquisitions less disposals of non-produced non-financial assets	2
K.21	Acquisitions less disposals of land and other tangible non-produced assets	2
K.22	Acquisitions less disposals of intangible non-produced assets	0

B.9	Net lending(+)/net borrowing(-)	– 50
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
F	Net acquisition of financial assets	120	F	Net incurrence of liabilities	170

F.1	Monetary gold and SDRs	0

F.2	Currency and deposits	7	F.2	Currency and deposits	2
F.21	Currency	2	F.21	Currency	0
F.22	Transferable deposits	4	F.22	Transferable deposits	2
F.29	Other deposits	1	F.29	Other deposits	0

F.3	Securities other than shares	26	F.3	Securities other than shares	64

F.4	Loans	45	F.4	Loans	94
F.41	Short-term	1	F.41	Short-term	32
F.42	Long-term	44	F.42	Long-term	62

F.5	Shares and other equity	36	F.5	Shares and other equity	0

F.6	Insurance technical reserves	0	F.6	Insurance technical reserves	0
F.62	Prepayments of insurance premiums and reserves for outstanding claims	0	F.61	Net equity of households in life insurance reserves and in pension fund reserves	0
			F.612	Net equity of households in pension fund reserves	0
F.7	Other accounts receivable	6
F.71	Trade credits and advances	1	F.7	Other accounts receivable	10
F.79	Other accounts receivable, except trade credits and advances	5	F.71	Trade credits and advances	6
			F.79	Other accounts receivable, except trade credits and advances	4

			B.9	Net lending(+) net borrowing(-)	– 50
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	0	AF	Liabilities	– 1
AN.1	Produced assets	– 3	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	3	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	– 4	K.10	Other volume changes in financial assets and liabilities n.e.c.	0
K.8	Uncompensated seizures	1	K.12	Changes in classifications and structure	– 1
K.9	Other volume changes in non-financial assets n.e.c.	0	K.12.1	Changes in sector classification and structure	– 1
K.12	Changes in classifications and structure	– 3	K.12.2	Changes in classifications and structure	0
K.12.1	Changes in sector classification and structure	– 3	K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
K.12.2	Changes in classifications and structure	0
K.12.21	Monetization/demonetization of gold	0	of which: AF.2	Currency and deposits	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0	AF.3	Securities other than shares	0
of which: AN.11	Fixed assets	– 3	AF.4	Loans	– 1
AF.5	Shares and other equity	0
AN.12	Inventories	0	AF.6	Insurance technical reserves	0
AN.13	Valuables	0	AF.7	Other accounts payable	0
AN.2	Non-produced assets	3
K.3	Economic appearance of non-produced assets	0
K.5	Natural growth of non-cultivated biological resources	4
K.6	Economic disappearance of non-produced assets	– 2
K.61	Depletion of natural assets	– 2
K.62	Other economic disappearance of non-produced assets	0
K.7	Catastrophic losses	– 2
K.8	Uncompensated seizures	4
K.9	Other volume changes in non-financial assets n.e.c.	0
K.12	Changes in classifications and structure	– 1
K.12.1	Changes in sector classification and structure	– 1
K.12.2	Changes in classification of assets and liabilities	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AN.21	Tangible non-produced assets	3
AN.22	Intangible non-produced assets	0

AF	Financial assets	1
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	3
K.10	Other volume changes in financial assets and liabilities n.e.c.	0
K.12	Changes in classifications and structure	– 2
K.12.1	Changes in sector classification and structure	– 2
K.12.2	Changes in classification of assets and liabilities	0
K.12.21	Monetization/demonetization of gold	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AF.1	Monetary gold and SDRs	0
AF.2	Currency and deposits	0
AF.3	Securities other than shares	3
AF.4	Loans	0
AF.5	Shares and other equity	– 2
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.2	Changes in net worth due to other changes in volume of assets	2
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11	Nominal holding gains(+)/losses(-):		K.11	Nominal holding gains(-)/losses(+):

AN	Non-financial assets	44	AF	Liabilities	7
AN.1	Produced assets	20	AF.2	Currency and deposits	0
AN.11	Fixed assets	18	AF.3	Securities other than shares	7
AN.12	Inventories	1	AF.4	Loans	0
AN.13	Valuables	1	AF.5	Shares and other equity	0
AN.2	Non-produced assets	23	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	23	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	2
AF.1	Monetary gold and SDRs	1
AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.3	Changes in net worth due to nominal holding gains/losses	38
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11.1	Neutral holding gains(+)/losses(-):		K.11.1	Neutral holding gains(-)/losses(+):

AN	Non-financial assets	32	AF	Liabilities	14
AN.1	Produced assets	20	AF.2	Currency and deposits	2
AN.11	Fixed assets	18	AF.3	Securities other than shares	4
AN.12	Inventories	1	AF.4	Loans	7
AN.13	Valuables	1	AF.5	Shares and other equity	0
AN.2	Non-produced assets	12	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	12	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	8
AF.1	Monetary gold and SDRs	2
AF.2	Currency and deposits	3
AF.3	Securities other than shares	0
AF.4	Loans	2
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.31	Changes in net worth due to neutral holding gains/losses	26
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
K.11.2	Real holding gains(+)/losses(-):		K.11.2	Real holding gains(-)/losses(+):

AN	Non-financial assets	12	AF	Liabilities	– 7
AN.1	Produced assets	0	AF.2	Currency and deposits	– 2
AN.11	Fixed assets	0	AF.3	Securities other than shares	3
AN.12	Inventories	0	AF.4	Loans	– 7
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	12	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	12	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	– 6
AF.1	Monetary gold and SDRs	0
AF.2	Currency and deposits	– 3
AF.3	Securities other than shares	0
AF.4	Loans	– 2
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains/losses	12
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	1 591	AF	Liabilities	687
AN.1	Produced assets	1 001	AF.2	Currency and deposits	102
AN.11	Fixed assets	913	AF.3	Securities other than shares	212
AN.12	Inventories	47	AF.4	Loans	328
AN.13	Valuables	41	AF.5	Shares and other equity	4
AN.2	Non-produced assets	590	AF.6	Insurance technical reserves	19
AN.21	Tangible non-produced assets	578	AF.7	Other accounts payable	22
AN.22	Intangible non-produced assets	12

AF	Financial assets	396
AF.1	Monetary gold and SDRs	80
AF.2	Currency and deposits	150
AF.3	Securities other than shares	0
AF.4	Loans	115
AF.5	Shares and other equity	12
AF.6	Insurance technical reserves	20
AF.7	Other accounts receivable	19
			B.90	Net worth	1 300
Assets	Liabilities and net worth
---	---	---	---	---	---
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	56	AF	Liabilities	176
AN.1	Produced assets	25	AF.2	Currency and deposits	2
AN.11	Fixed assets	20	AF.3	Securities other than shares	71
AN.12	Inventories	1	AF.4	Loans	93
AN.13	Valuables	4	AF.5	Shares and other equity	0
AN.2	Non-produced assets	30	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	30	AF.7	Other accounts payable	10
AN.22	Intangible non-produced assets	0

AF	Financial assets	123
AF.1	Monetary gold and SDRs	1
AF.2	Currency and deposits	7
AF.3	Securities other than shares	29
AF.4	Loans	45
AF.5	Shares and other equity	34
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	6
			B.10	Changes in net worth, total due to:	2
			B.10.1	Saving and capital transfers	– 38
			B.10.2	Other changes in volume of assets	2
			B.10.3	Nominal holding gains/losses	38
			B.10.31	Neutral holding gains/losses	26
			B.10.32	Real holding gains/losses	12
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	1 647	AF	Liabilities	863
AN.1	Produced assets	1 026	AF.2	Currency and deposits	104
AN.11	Fixed assets	933	AF.3	Securities other than shares	283
AN.12	Inventories	48	AF.4	Loans	421
AN.13	Securities other than shares	45	AF.5	Shares and other equity	4
AN.2	Non-produced assets	620	AF.6	Insurance technical reserves	19
AN.21	Tangible non-produced assets	608	AF.7	Other accounts payable	32
AN.22	Intangible non-produced assets	12

AF	Financial assets	519
AF.1	Monetary gold and SDRs	81
AF.2	Currency and deposits	157
AF.3	Securities other than shares	29
AF.4	Loans	160
AF.5	Shares and other equity	46
AF.6	Insurance technical reserves	20
AF.7	Other accounts receivable	25
			B.90	Net worth	1 302

Table A.IV.6 — Full sequence of accounts for households

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