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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 1996-11-30

Last updated 2013-07-01

State In force

Department Council of the European Union

Source EUR-Lex

articles 9

The official source publishes versions of this law that are not in its history (8)

1998-02-27 — Unreadable CELLAR PDF text layer, including tables
2000-08-01 — Unreadable CELLAR PDF text layer, including tables
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2003-08-07 — Unreadable CELLAR PDF text layer, including tables

Reform history JSON API

Uses	Uses	Uses	Resources	Resources	Resources
D.5	Current taxes on income, wealth, etc.	212	B.5*	National income	1 633
D.51	Taxes on income	203
D.59	Other current taxes	9	D.5	Current taxes on income, wealth, etc.	213
			D.51	Taxes on income	204
D.61	Social contributions	322	D.59	Other current taxes	9
D.611	Actual social contributions	303	D.61	Social contributions	322
D.6111	Employers' actual social contributions	174	D.611	Actual social contributions	303
D.61111	Compulsory employers' actual social contributions	160	D.6111	Employers' actual social contributions	174
D.61112	Voluntary employers' actual social contributions	14	D.61111	Employers' compulsory actual social contributions	160
D.6112	Employees' social contributions	97	D.61112	Voluntary employers' actual social contributions	14
D.61121	Compulsory employees' social contributions	85	D.6112	Employees' social contributions	97
D.61122	Voluntary employees' social contributions	12	D.61121	Compulsory employers' actual social contributions	85
D.6113	Social contributions by self- and non-employed persons	32	D.61122	Voluntary employers' actual social contributions	12
D.61131	Compulsory social contributions by self- and non-employed persons	22	D.6113	Social contributions by self- and non-employed persons	32
D.61132	Voluntary social contributions by self- and non-employed persons	10	D.61131	Compulsory social contributions by self- and non-employed persons	22
D.612	Imputed social contributions	19	D.61132	Voluntary social contributions by self- and non-employed persons	10
			D.612	Imputed social contributions	19
D.62	Social benefits other than social transfers in kind	332
D.621	Social security benefits in cash	232	D.62	Social benefits other than social transfers in kind	332
D.622	Private funded social benefits	29	D.621	Social security benefits in cash	232
D.623	Unfunded employee social benefits	19	D.622	Private funded social benefits	29
D.624	Social assistance benefits in cash	52	D.623	Unfunded employee social benefits	19
			D.624	Social assistance benefits in cash	52
D.7	Other current transfers	269
D.71	Net non-life insurance premiums	43	D.7	Other current transfers	239
D.72	Non-life insurance claims	45	D.71	Net non-life insurance premiums	45
D.73	Current transfers within general government	96	D.72	Non-life insurance claims	42
D.74	Current international cooperation	31	D.73	Current transfers within general government	96
D.75	Miscellaneous current transfers	54	D.74	Current international cooperation	1
			D.75	Miscellaneous current transfers	55
B.6	Disposable income	1 604

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
D.63	Social transfers in kind	219	B.6	Disposable income	1 604
D.631	Social benefits in kind	162
D.6311	Social security benefits, reimbursements	78	D.63	Social transfers in kind	219
D.6312	Other social security benefits in kind	65	D.631	Social benefits in kind	162
D.6313	Social assistance benefits in kind	19	D.6311	Social security benefits, reimbursements	78
D.632	Transfers of individual non-market goods and services	57	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	57
B.7	Adjusted disposable income	1 604

II.4: Use of income account

II.4.1: Use of disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
P.3	Final consumption expenditure	1 371	B.6	Disposable income	1 604
P.31	Individual consumption expenditure	1 215
P.32	Collective consumption expenditure	156	D.8	Adjustment for the change in net equity of households on pension funds	11

D.8	Adjustment for the change in net equity of households in pension fund reserves	11

B.8	Saving	233

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
P.4	Actual final consumption	1 371	B.7	Adjusted disposable income	1 604
P.41	Actual individual consumption	1 215
P.42	Actual collective consumption	156	D.8	Adjustment for the change in net equity of households on pension funds	11

D.8	Adjustment for the change in net equity of households in pension fund reserves	11

B.8	Saving	233

III: Accumulation accounts

III.1: Capital account

III.1.1: Change in net worth due to saving and capital transfers account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
B.10.	Changes in net worth due to saving and capital transfers	230	B.8n	Saving, net	233

			D.9	Capital transfers, receivable	62
			D.91	Capital taxes	2
			D.92	Investment grants	23
			D.99	Other capital transfers	37

			D.9	Capital transfers, payable	– 65
			D.91	Capital taxes	– 2
			D.92	Investment grants	– 27

			D.99	Other capital transfers	– 36

III.1.2: Acquisition of non-financial assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
P.51	Gross fixed capital formation	376	B.10.1	Changes in net worth due to saving and capital transfers	230
P.511	Acquisitions less disposals of tangible fixed assets	303
P.5111	Acquisitions of new tangible fixed assets	305
P.5112	Acquisitions of existing tangible fixed assets	11
P.5113	Disposals of existing tangible fixed assets	– 13
P.512	Acquisitions less disposals of intangible fixed assets	51
P.5121	Acquisitions of new intangible fixed assets	53
P.5122	Acquisitions of existing intangible fixed assets	6
P.5123	Disposals of existing intangible fixed assets	– 8
P.513	Additions to the value of non-produced non-financial assets	22
P.5131	Major improvements to non-produced non-financial assets	5
P.5132	Costs of ownership transfer on non-produced non-financial assets	17

K.1	Consumption of fixed capital	– 222

P.52	Changes in inventories	28

P.53	Acquisitions less disposals of valuables	10

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 (-)	38

III.2: Financial account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
F	Net acquisition of financial assets	641	F	Net incurrence of liabilities	603

F.1	Monetary gold and SDRs	– 1

F.2	Currency and deposits	119	F.2	Currency and deposits	132
F.21	Currency	34	F.21	Currency	35
F.22	Transferable deposits	62	F.22	Transferable deposits	65
F.29	Other deposits	23	F.29	Other deposits	32

F.3	Securities other than shares	138	F.3	Securities other than shares	123

F.4	Loans	244	F.4	Loans	217
F.41	Short-term	83	F.41	Short-term	76
F.42	Long-term	161	F.42	Long-term	141

F.5	Shares and other equity	44	F.5	Shares and other equity	43

F.6	Insurance technical reserves	36	F.6	Insurance technical reserves	36
F.61	Net equity of households in life insurance reserves and in pension fund reserves	33	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.611	Net equity of households in life insurance reserves	22
F.612	Net equity of households in pension fund reserves	11	F.612	Net equity of households in pension fund reserves	11
F.62	Prepayments of insurance premiums and reserves for outstanding claims	3	F.62	Prepayments of insurance premiums and reserves for outstanding claims	3

F.7	Other accounts payable	61	F.7	Other accounts receivable	52
F.71	Trade credits and advances	18	F.71	Trade credits and advances	18
F.79	Other accounts payable, except trade credits and advances	43	F.79	Other accounts receivable, except trade credits and advances	34

			B.9	Net lending (+) net borrowing(-)	38

III.3: Other changes in assets accounts

III.3.1: Other changes in volume of assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
AN	Non-financial assets	10	AF	Liabilities	– 2
AN.1	Produced assets	– 7	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	3	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	– 9	K.10	Other volume changes in financial assets and net 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.	1	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	– 4	AF.4	Loans	– 4
of which: AN.11	Fixed assets	– 4	AF.5	Shares and other equity	0
AN.12	Inventories	– 1	AF.6	Insurance technical reserves	2
AN.13	Valuables	– 2	AF.7	Other accounts payable	0
AN.2	Non-produced assets	17
K.3	Economic appearance of non-produced assets	24
K.5	Natural growth of non-cultivated biological resources	4
K.6	Economic disappearance of non-produced assets	– 9
K.61	Depletion of natural assets	– 8
K.62	Other economic disappearance of non-produced assets	– 1
K.7	Catastrophic losses	– 2
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	17
AN.22	Intangible non-produced assets	0

AF	Financial assets	5
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.10	Other volume changes in financial assets and liabilities n.e.c.	3
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	0
AF.4	Loans	– 4
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	2
AF.7	Other accounts receivable	0
			B.10.2	Changes in net worth due to other changes in volume of assets	17

III.3.2: Revaluation account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11	Nominal holding gains(+)/losses(-):		K.11	Nominal holding gains(-)/losses(+):

AN	Non-financial assets	280	AF	Liabilities	76
AN.1	Produced assets	126	AF.2	Currency and deposits	0
AN.11	Fixed assets	111	AF.3	Securities other than shares	42
AN.12	Inventories	7	AF.4	Loans	0
AN.13	Valuables	8	AF.5	Shares and other equity	34
AN.2	Non-produced assets	154	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	152	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	2

AF	Financial assets	84
AF.1	Monetary gold and SDRs	12
AF.2	Currency and deposits	0
AF.3	Securities other than shares	40
AF.4	Loans	0
AF.5	Shares and other equity	31
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	288

III.3.2.1: Neutral holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11.1	Neutral holding gains(+)/losses(-)		K.11.1	Neutral holding gains(-)/losses(+)

AN	Non-financial assets	198	AF	Liabilities	126
AN.1	Produced assets	121	AF.2	Currency and deposits	29
AN.11	Fixed assets	111	AF.3	Securities other than shares	26
AN.12	Inventories	5	AF.4	Loans	29
AN.13	Valuables	5	AF.5	Shares and other equity	28
AN.2	Non-produced assets	78	AF.6	Insurance technical reserves	7
AN.21	Tangible non-produced assets	76	AF.7	Other accounts payable	6
AN.22	Intangible non-produced assets	1

AF	Financial assets	136
AF.1	Monetary gold and SDRs	15
AF.2	Currency and deposits	30
AF.3	Securities other than shares	25
AF.4	Loans	28
AF.5	Shares and other equity	26
AF.6	Insurance technical reserves	7
AF.7	Other accounts receivable	5
			B.10.31	Changes in net worth due to neutral holding gains losses	208

III.3.2.2: Real holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11.2	Real holding gains(+)/losses(-):		K.11.2	Real holding gains(-)/losses(+):

AN	Non-financial assets	81	AF	Liabilities	– 50
AN.1	Produced assets	5	AF.2	Currency and deposits	– 29
AN.11	Fixed assets	0	AF.3	Securities other than shares	16
AN.12	Inventories	3	AF.4	Loans	– 29
AN.13	Valuables	2	AF.5	Shares and other equity	6
AN.2	Non-produced assets	77	AF.6	Insurance technical reserves	– 7
AN.21	Tangible non-produced assets	76	AF.7	Other accounts payable	– 6
AN.22	Intangible non-produced assets	1

AF	Financial assets	– 52
AF.1	Monetary gold and SDRs	– 3
AF.2	Currency and deposits	– 30
AF.3	Securities other than shares	15
AF.4	Loans	-28
AF.5	Shares and other equity	5
AF.6	Insurance technical reserves	– 7
AF.7	Other accounts receivable	– 5
			B.10.32	Changes in net worth due to real holding gains losses	80

IV: Balance sheets

IV.1: Opening balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	9 922	AF	Liabilities	6 298
AN.1	Produced assets	6 047	AF.2	Currency and deposits	1 471
AN.11	Fixed assets	5 544	AF.3	Securities other than shares	1 311
AN.12	Inventories	231	AF.4	Loans	1 437
AN.13	Valuables	272	AF.5	Shares and other equity	1 406
AN.2	Non-produced assets	3 875	AF.6	Insurance technical reserves	371
AN.21	Tangible non-produced assets	3 809	AF.7	Other accounts payable	302
AN.22	Intangible non-produced assets	66

AF	Financial assets	6 792
AF.1	Monetary and gold SDRs	770
AF.2	Currency and deposits	1 482
AF.3	Securities other than shares	1 263
AF.4	Loans	1 384
AF.5	Shares and other equity	1 296
AF.6	Insurance technical reserves	370
AF.7	Other accounts receivable	227
			B.10.32	Net worth	10 416

IV.2: Changes in balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	482	AF	Liabilities	677
AN.1	Produced assets	289	AF.2	Currency and deposits	132
AN.11	Fixed assets	239	AF.3	Securities other than shares	165
AN.12	Inventories	34	AF.4	Loans	213
AN.13	Valuables	16	AF.5	Shares and other equity	77
AN.2	Non-produced assets	193	AF.6	Insurance technical reserves	38
AN.21	Tangible non-produced assets	191	AF.7	Other accounts payable	52
AN.22	Intangible non-produced assets	2

AF	Financial assets	730
AF.1	Monetary gold and SDRs	18
AF.2	Currency and deposits	119
AF.3	Securities other than shares	178
AF.4	Loans	240
AF.5	Shares and other equity	75
AF.6	Insurnce technical reserves	38
AF.7	Other accounts receivable	61
			B.10	Changes in net worth, total due to:	535
			B.10.1	Saving and capital transfers	230
			B.10.2	Other changes in volume of assets	17
			B.10.3	Nominal holding gains/losses	288
			B.10.31	Neutral holding gains/losses	208
			B.10.32	Real holding gains/losses	80

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	10 404	AF	Liabilities	6 975
AN.1	Produced assets	6 336	AF.2	Currency and deposits	1 603
AN.11	Fixed assets	5 783	AF.3	Securities other than shares	1 476
AN.12	Inventories	265	AF.4	Loans	1 650
AN.13	Valuables	288	AF.5	Shares and other equity	1 483
AN.2	Non-produced assets	4 068	AF.6	Insurance technical reserves	409
AN.21	Tangible non-produced assets	4 000	AF.7	Other accounts payable	354
AN.22	Intangible non-produced assets	68

AF	Financial assets	7 522
AF.1	Monetary gold and SDRs	788
AF.2	Currency and deposits	1 601
AF.3	Securities other than shares	1 441
AF.4	Loans	1 624
AF.5	Shares and other equity	1 371
AF.6	Insurance technical reserves	408
AF.7	Other accounts receivable	288
			B.90	Net worth	10 951

Table A.IV.3 — Full sequence of accounts for non-financial corporations

I: Production account

Uses	Uses	Uses	Resources	Resources	Resources
P.2	Intermediate consumption	881	P.1	Output	1 753
			P.11	Market output	1 722
			P.12	Output for own final use	31
B.1g	Value-added, gross	872
K.1	Consumption of fixed capital	137
B.1n	Value-added, net	735

II: Distribution and use of income accounts

II.1: Primary distribution of income account

II.1.1: Generation of income account

Uses	Uses	Uses	Resources	Resources	Resources
D.1	Compensation of employees	545	B.1n	Value-added, net	735
D.11	Wages and salaries	421
D.12	Employers' social contributions	124
D.121	Employers' actual social contributions	112
D.122	Employers' imputed social contributions	12

D.29	Other taxes on production	86
D.39	Other subsidies on production	– 35

B.2	Operating surplus	139

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	145	B.2	Operating surplus	139
D.41	Interest	66
D.42	Distributed income of corporations	48	D.4	Property income	78
D.421	Dividends	24	D.41	Interest	25
D.422	Withdrawals from income of quasi-corporations	24	D.42	Distributed income of corporations	3
D.43	Reinvested earnings on direct foreign investment	0	D.421	Dividends	3
D.45	Rent	31	D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	4
			D.44	Property income attributed to insurance policyholders	5
			D.45	Rent	41
B.5	Balance of primary incomes	72

II.1.2.1: Entrepreneurial income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	97	B.2	Operating surplus	139
D.41	Interest	66
D.45	Rent	31	D.4	Property income	78
			D.41	Interest	25
			D.42	Distributed income of corporations	3
			D.421	Dividends	3
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	4
			D.44	Property income attributed to insurance policyholders	5
			D.45	Rent	41
B.4	Entrepreneurial income	120

II.1.2.2: Allocation of other primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	48	B.4	Entrepreneurial income	120
D.42	Distributed income of corporations	48
D.421	Dividends	24
D.422	Withdrawals from income of quasi-corporations	24
D.43	Reinvested earnings on direct foreign investment	0
B.5	Balance of primary incomes	72

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	Resources
D.5	Current taxes on income, wealth, etc.	24	B.5	Balance of primary incomes	72
D.51	Taxes on income	20
D.59	Other current taxes	4	D.61	Social contributions	14
			D.611	Actual social contributions	2
D.62	Social benefits other than social transfers in kind	13	D.6111	Employers' actual social contributions	1
D.622	Private funded social benefits	1	D.61111	Compulsory employers' actual social contributions	1
D.623	Unfunded employee social benefits	12	D.61112	Voluntary employers' actual social contributions	1
			D.6112	Employees' social contributions	1
D.7	Other current transfers	11	D.61121	Compulsory employees' social contributions	1
D.71	Net non-life insurance premiums	8	D.61122	Voluntary employees' social contributions	0
D.75	Miscellaneous current transfers	3	D.612	Imputed social contributions	12

			D.7	Other current transfers	10
			D.72	Non-life insurance claims	6
			D.75	Miscellaneous current transfers	4
B.6	Disposable income	48

II.4: Use of income account

II.4.1: Use of disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
D.8	Adjustment for the change in net equity of households in pension fund reserves	0	B.6	Disposable income	48

B.8	Saving	48

III: Accumulation accounts

III.1: Capital account

III.1.1: Change in net worth due to saving and capital transfers account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
B.10.1	Changes in net worth due to saving and capital transfers	65	B.8n	Saving, net	48

			D.9	Capital transfers, receivable	33
			D.92	Investment grants	23
			D.99	Other capital transfers	10

			D.9	Capital transfers, payable	– 16
			D.91	Capital taxes	0
			D.99	Other capital transfers	– 16

III.1.2: Acquisition of non-financial assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
P.51	Gross fixed capital formation	250	B.10.1	Changes in net worth due to saving and capital transfers	65
P.511	Acquisitions less disposals of tangible fixed assets	209
P.5111	Acquisitions of new tangible fixed assets	211
P.5112	Acquisitions of existing tangible fixed assets	4
P.5113	Disposals of existing tangible fixed assets	– 6
P.512	Acquisitions less disposals of intangible fixed assets	21
P.5121	Acquisitions of new intangible fixed assets	21
P.5122	Acquisitions of existing intangible fixed assets	1
P.5123	Disposals of existing intangible fixed assets	– 1
P.513	Additions to the value of non-produced non-financial assets	20
P.5131	Major improvements to non-produced non-financial assets	3
P.5132	Costs of ownership transfer on non-produced non-financial assets	17

K.1	Consumption of fixed capital	– 137

P.52	Changes in inventories	26

P.53	Acquisitions less disposals of valuables	2

K.2	Acquisitions less disposals of non-produced non-financial assets	– 7
K.21	Acquisitions less disposals of land and other tangible non-produced assets	– 6
K.22	Acquisitions less disposals of intangible non-produced assets	– 1

B.9	Net lending(+)/net borrowing(-)	– 69

III.2: Financial account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
F	Net acquisition of financial assets	71	F	Net incurrence of liabilities	140

F.2	Currency and deposits	17	F.2	Currency and deposits	0
F.21	Currency	5	F.22	Transferable deposits	0
F.22	Transferable deposits	10	F.29	Other deposits	0
F.29	Other deposits	2
			F.3	Securities other than shares	6
F.3	Securities other than shares	18
			F.4	Loans	71
F.4	Loans	27	F.41	Short-term	16
F.41	Short-term	16	F.42	Long-term	55
F.42	Long-term	11
			F.5	Shares and other equity	26
F.5	Shares and other equity	2
			F.6	Insurance technical reserves	0
F.6	Insurance technical reserves	0	F.61	Net equity of households in life insurance reserves and in pension fund reserves	0
F.62	Prepayments of insurance premiums and reserves for outstanding claims	0	F.612	Net equity of households in pension fund reserves	0

F.7	Other accounts receivable	7	F.7	Other accounts payable	37
F.71	Trade credits and advances	6	F.71	Trade credits and advances	8
F.79	Other accounts receivable, except trade credits and advances	1	F.79	Other accounts payable, except trade credits and advances	29

			B.9	Net lending (+)/net borrowing(-)	– 69

III.3: Other changes in assets accounts

III.3.1: Other changes in volume of assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
AN	Non-financial assets	12	AF	Liabilities	– 3
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	– 5	K.10	Other volume changes in financial assets and liabilities n.e.c.	– 4
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.	1	K.12.1	Changes in sector classification and structure	1
K.12	Changes in classifications and structure	3	K.12.2	Changes in classification of assets and liabilities	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 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: AF.2	Currency and deposits	0
of which: AN.11	Fixed assets	– 1	AF.3	Securities other than shares	0
of which: AN.11	Fixed assets	– 1	AF.4	Loans	– 3
AN.12	Inventories	– 1	AF.5	Shares and other equity	0
AN.13	Valuables	0	AF.6	Insurance technical reserves	0
AN.2	Non-produced assets	14	AF.7	Other accounts payable	0
K.3	Economic appearance of non-produced assets	24
K.5	Natural growth of non-cultivated biological resources	0
K.6	Economic disappearance of non-produced assets	– 7
K.61	Depletion of natural assets	– 6
K.62	Other economic disappearance of non-produced assets	– 1
K.7	Catastrophic losses	0
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	14
AN.22	Intangible non-produced assets	0

AF	Financial assets	2
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
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.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
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	17

III.3.2: Revaluation account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11	Nominal holding gains(+)/losses(-):		K.11	Nominal holding gains(-)/losses(+):

AN	Non-financial assets	144	AF	Liabilities	18
AN.1	Produced assets	63	AF.2	Currency and deposits	0
AN.11	Fixed assets	58	AF.3	Securities other than shares	1
AN.12	Inventories	4	AF.4	Loans	0
AN.13	Valuables	1	AF.5	Shares and other equity	16
AN.2	Non-produced assets	81	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	80	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	1

AF	Financial assets	8
AF.2	Currency and deposits	0
AF.3	Securities other than shares	3
AF.4	Loans	0
AF.5	Shares and other equity	5
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	134

III.3.2.1: Neutral holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11.1	Neutral holding gains(+)/losses(-):		K.11.1	Neutral holding gains(-)/losses(+):

AN	Non-financial assets	101	AF	Liabilities	36
AN.1	Produced assets	60	AF.2	Currency and deposits	1
AN.11	Fixed assets	58	AF.3	Securities other than shares	1
AN.12	Inventories	2	AF.4	Loans	18
AN.13	Valuables	1	AF.5	Shares and other equity	14
AN.2	Non-produced assets	41	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	40	AF.7	Other accounts payable	3
AN.22	Intangible non-produced assets	1

AF	Financial assets	18
AF.2	Currency and deposits	8
AF.3	Securities other than shares	2
AF.4	Loans	1
AF.5	Shares and other equity	4
AF.6	Insurance technical reserves	1
AF.7	Other accounts receivable	3
			B.10.31	Changes in net worth due to neutral holding gains/losses	82

III.3.2.2: Real holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	Changes in liabilities and net worth
K.11.2	Real holding gains(+)/losses(-):		K.11.2	Real holding gains(-)/losses(+):

AN	Non-financial assets	43	AF	Liabilities	– 18
AN.1	Produced assets	3	AF.2	Currency and deposits	– 1
AN.11	Fixed assets	0	AF.3	Securities other than shares	1
AN.12	Inventories	3	AF.4	Loans	– 18
AN.13	Valuables	0	AF.5	Shares and other equity	3
AN.2	Non-produced assets	40	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	40	AF.7	Other accounts payable	– 3
AN.22	Intangible non-produced assets	0

AF	Financial assets	– 10
AF.2	Currency and deposits	– 8
AF.3	Securities other than shares	1
AF.4	Loans	– 1
AF.5	Shares and other equity	1
AF.6	Insurance technical reserves	– 1
AF.7	Other accounts receivable	– 3
			B.10.32	Changes in net worth due to real holding gains/losses	51

IV: Balance sheets

IV.1: Opening balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	5 041	AF	Liabilities	1 817
AN.1	Produced assets	3 001	AF.2	Currency and deposits	40
AN.11	Fixed assets	2 878	AF.3	Securities other than shares	44
AN.12	Inventories	85	AF.4	Loans	897
AN.13	Valuables	38	AF.5	Shares and other equity	687
AN.2	Non-produced assets	2 040	AF.6	Insurance technical reserves	12
AN.21	Tangible non-produced assets	1 989	AF.7	Other accounts payable	137
AN.22	Intangible non-produced assets	51

AF	Financial assets	897
AF.2	Currency and deposits	382
AF.3	Securities other than shares	90
AF.4	Loans	50
AF.5	Shares and other equity	200
AF.6	Insurance technical reserves	25
AF.7	Other accounts receivable	150
			B.90	Net worth	4 121

IV.2: Changes in balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	290	AF	Liabilities	155
AN.1	Produced assets	182	AF.2	Curency and deposits	0
AN.11	Fixed assets	150	AF.3	Securities other than shares	7
AN.12	Inventories	29	AF.4	Loans	68
AN.13	Valuables	3	AF.5	Shares and other equity	42
AN.2	Non-produced assets	108	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	108	AF.7	Other accounts payable	37
AN.22	Intangible non-produced assets	0

AF	Financial assets	81
AF.2	Currency and deposits	17
AF.3	Securities other than shares	21
AF.4	Loans	27
AF.5	Shares and other equity	9
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	7
			B.10	Changes in net worth, total due to:	216
			B.10.1	Saving and capital transfers	65
			B.10.2	Other changes in volume of assets	17
			B.10.3	Nominal holding gains/losses	134
			B.10.31	Neutral holding gains/losses	82
			B.10.32	Real holding gains/losses	51

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	5 331	AF	Liabilities	1 972
			AF.2	Currency and deposits	40
AN.1	Produced assets	3 183	AF.3	Services other than shares	51
AN.11	Fixed assets	3 028	AF.4	Loans	965
AN.12	Inventories	114	AF.5	Shares and other equity	729
AN.13	Valuables	41	AF.6	Insurance technical reserves	12
AN.2	Non-produced assets	2 148	AF.7	Other accounts payable	174
AN.21	Tangible non-produced assets	2 097
AN.22	Intangible non-produced assets	51

AF	Financial assets	978
AF.2	Currency and deposits	389
AF.3	Securities other than shares	111
AF.4	Loans	77
AF.5	Shares and other equity	209
AF.6	Insurance technical reserves	25
AF.7	Other accounts receivable	157
			B.90	Net worth	4 337

Table A.IV.4 — Full sequence of accounts for financial corporations

I: Production account

Uses	Uses	Uses	Resources	Resources	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

II: Distribution and use of income accounts

II.1: Primary distribution of income account

II.1.1: Generation of income account

Uses	Uses	Uses	Resources	Resources	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

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	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

II.1.2.1: Entrepreneurial income account

Uses	Uses	Uses	Resources	Resources	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

II.1.2.2: Allocation of other primary income account

Uses	Uses	Uses	Resources	Resources	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

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	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

II.4: Use of income account

II.4.1: Use of disposable income account

Uses	Uses	Uses	Resources	Resources	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

III: Accumulation accounts

III.1: Capital account

III.1.1: Change in net worth due to saving and capital transfers account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

III.1.2: Acquisition of non-financial assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

III.2: Financial account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

III.3: Other changes in assets accounts

III.3.1: Other changes in volume of assets account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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
of which: AN.11	Fixed assets	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

III.3.2: Revaluation account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

III.3.2.1: Neutral holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

III.3.2.2: Real holding gains/losses account

Changes in assets	Changes in assets	Changes in assets	Changes in liabilities and net worth	Changes in liabilities and net worth	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

IV: Balance sheets

IV.1: Opening balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	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

IV.2: Changes in balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	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

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	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

I: Production account

Uses	Uses	Uses	Resources	Resources	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

II: Distribution and use of income accounts

II.1: Primary distribution of income account

II.1.1: Generation of income account

Uses	Uses	Uses	Resources	Resources	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

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	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

II.1.2.1: Entrepreneurial income account

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