LegalizeRegulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance
| 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.7 | Nominal holding gains (+)/losses (–) | K.7 | Nominal holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 144 | AF | Liabilities | 18 |
| AN.1 | Produced non-financial assets | 63 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 58 | AF.2 | Currency and deposits | |
| AN.12 | Inventories | 4 | AF.3 | Debt securities | 1 |
| AN.13 | Valuables | 1 | AF.4 | Loans | |
| AN.2 | Non-produced non-financial assets | 81 | AF.5 | Equity and investment fund shares | 17 |
| AN.21 | Natural resources | 80 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 8 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | ||||
| AF.3 | Debt securities | 3 | |||
| AF.4 | Loans | ||||
| AF.5 | Equity and investment fund shares | 5 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | ||||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.103 | 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.71 | Neutral holding gains (+)/losses (–) | K.71 | Neutral holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 101 | AF | Liabilities | 37 |
| AN.1 | Produced non-financial assets | 60 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 58 | AF.2 | Currency and deposits | 1 |
| AN.12 | Inventories | 1 | AF.3 | Debt securities | 1 |
| AN.13 | Valuables | 1 | AF.4 | Loans | 18 |
| AN.2 | Non-produced non-financial assets | 41 | AF.5 | Equity and investment fund shares | 14 |
| AN.21 | Natural resources | 40 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 3 |
| AF | Financial assets | 18 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | 8 | |||
| AF.3 | Debt securities | 2 | |||
| AF.4 | Loans | 1 | |||
| AF.5 | Equity and investment fund shares | 3 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 3 | |||
| B.103 | 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.72 | Real holding gains (+)/losses (–) | K.72 | Real holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 43 | AF | Liabilities | – 19 |
| AN.1 | Produced non-financial assets | 3 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 0 | AF.2 | Currency and deposits | – 1 |
| AN.12 | Inventories | 3 | AF.3 | Debt securities | 0 |
| AN.13 | Valuables | 0 | AF.4 | Loans | – 18 |
| AN.2 | Non-produced non-financial assets | 40 | AF.5 | Equity and investment fund shares | 3 |
| AN.21 | Natural resources | 40 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 0 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | – 3 |
| AF | Financial assets | – 10 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | – 8 | |||
| AF.3 | Debt securities | 1 | |||
| AF.4 | Loans | – 1 | |||
| AF.5 | Equity and investment fund shares | 2 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | – 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | – 3 | |||
| B.1032 | Changes in net worth due to real holding gains/losses | 52 |
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 | 2 151 | AF | Liabilities | 3 221 |
| AN.1 | Produced non-financial assets | 1 274 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 1 226 | AF.2 | Currency and deposits | 40 |
| AN.12 | Inventories | 43 | AF.3 | Debt securities | 44 |
| AN.13 | Valuables | 5 | AF.4 | Loans | 897 |
| AN.2 | Non-produced non-financial assets | 877 | AF.5 | Equity and investment fund shares | 1 987 |
| AN.21 | Natural resources | 864 | AF.6 | Insurance, pension and standardised guarantee schemes | 12 |
| AN.22 | Contracts, leases and licences | 13 | AF.7 | Financial derivatives and employee stock options | 4 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 237 |
| AF | Financial assets | 982 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | 382 | |||
| AF.3 | Debt securities | 90 | |||
| AF.4 | Loans | 50 | |||
| AF.5 | Equity and investment fund shares | 280 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 25 | |||
| AF.7 | Financial derivatives and employee stock options | 5 | |||
| AF.8 | Other accounts receivable/payable | 150 | |||
| B.90 | Net worth | – 88 |
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 assets | Total changes in assets | Total changes in liabilities | Total changes in liabilities | Total changes in liabilities |
| AN | Non-financial assets | 301 | AF | Liabilities | 157 |
| AN.1 | Produced non-financial assets | 195 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 165 | AF.2 | Currency and deposits | 0 |
| AN.12 | Inventories | 27 | AF.3 | Debt securities | 7 |
| AN.13 | Valuables | 3 | AF.4 | Loans | 21 |
| AN.2 | Non-produced non-financial assets | 106 | AF.5 | Equity and investment fund shares | 100 |
| AN.21 | Natural resources | 101 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 5 | AF.7 | Financial derivatives and employee stock options | 3 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 26 |
| AF | Financial assets | 93 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | 39 | |||
| AF.3 | Debt securities | 10 | |||
| AF.4 | Loans | 19 | |||
| AF.5 | Equity and investment fund shares | 17 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 3 | |||
| AF.8 | Other accounts receivable/payable | 4 | |||
| B.10 | Changes in net worth | 237 | |||
| B.101 | Changes in net worth due to saving and capital transfers | 88 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | 14 | |||
| B.103 | Changes in net worth due to nominal holding gains and losses | 134 | |||
| B.1031 | Changes in net worth due to neutral holding gains and losses | 82 | |||
| B.1032 | Changes in net worth due to real holding gains and losses | 52 |
IV: Balance sheets
IV.3: Closing balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| AN | Non-financial assets | 2 452 | AF | Liabilities | 3 378 |
| AN.1 | Produced non-financial assets | 1 469 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 1 391 | AF.2 | Currency and deposits | 40 |
| AN.12 | Inventories | 70 | AF.3 | Debt securities | 51 |
| AN.13 | Valuables | 8 | AF.4 | Loans | 918 |
| AN.2 | Non-produced non-financial assets | 983 | AF.5 | Equity and investment fund shares | 2 087 |
| AN.21 | Natural resources | 965 | AF.6 | Insurance, pension and standardised guarantee schemes | 12 |
| AN.22 | Contracts, leases and licences | 18 | AF.7 | Financial derivatives and employee stock options | 7 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 263 |
| AF | Financial assets | 1 075 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | 421 | |||
| AF.3 | Debt securities | 100 | |||
| AF.4 | Loans | 69 | |||
| AF.5 | Equity and investment fund shares | 297 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 26 | |||
| AF.7 | Financial derivatives and employee stock options | 8 | |||
| AF.8 | Other accounts receivable/payable | 154 | |||
| B.90 | Net worth | 149 |
Full sequence of accounts for financial corporations
I: Production account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| P.2 | Intermediate consumption | 52 | P.1 | Output | 146 |
| P.11 | Market output | 146 | |||
| P.12 | Output for own final use | 0 | |||
| B.1g | Value added, gross | 94 | |||
| P.51c | Consumption of fixed capital | 12 | |||
| B.1n | Value added, net | 82 |
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 | 44 | B.1g | Value added, gross | 94 |
| D.11 | Wages and salaries | 29 | B.1n | Value added, net | 82 |
| D.12 | Employers’ social contributions | 5 | |||
| D.121 | Employers’ actual social contributions | 4 | |||
| D.1211 | Employers’ actual pension contributions | 4 | |||
| D.1212 | Employers’ actual non-pension contributions | 0 | |||
| D.122 | Employers’ imputed social contributions | 1 | |||
| D.1221 | Employers’ imputed pension contributions | 1 | |||
| D.1222 | Employers’ imputed non-pension contributions | 0 | |||
| D.29 | Other taxes on production | 4 | |||
| D.39 | Other subsidies on production | 0 | |||
| B.2g | Operating surplus, gross | 46 | |||
| P.51c1 | Consumption of fixed capital on gross operating surplus | 12 | |||
| B.2n | Operating surplus, net | 34 |
II.1.2: Allocation of primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 168 | B.2g | Operating surplus, gross | 46 |
| D.41 | Interest | 106 | B.2n | Operating surplus, net | 34 |
| D.42 | Distributed income of corporations | 15 | |||
| D.421 | Dividends | 15 | D.4 | Property income | 149 |
| D.422 | Withdrawals from income of quasi-corporations | 0 | D.41 | Interest | 106 |
| D.43 | Reinvested earnings on foreign direct investment | 0 | D.42 | Distributed income of corporations | 25 |
| D.44 | Other investment income | 47 | D.421 | Dividends | 25 |
| D.441 | Investment income attributable to insurance policy holders | D.422 | Withdrawals from income of quasi-corporations | 0 | |
| 25 | D.43 | Reinvested earnings on foreign direct investment | 7 | ||
| D.442 | Investment income payable on pension | D.44 | Other investment income | 8 | |
| entitlements | 8 | D.441 | Investment income attributable to insurance policy | ||
| D.443 | Investment income attributable to collective | holders | 0 | ||
| investment fund shareholders | 14 | D.443 | Investment income attributable to collective | ||
| D.4431 | Dividends attributable to collective | investment fund shareholders | 8 | ||
| investment fund shareholders | 6 | D.4431 | Dividends attributable to collective | ||
| D.4432 | Retained earnings attributable to collective | investment fund shareholders | 3 | ||
| investment fund shareholders | 8 | D.4432 | Retained earnings attributable to collective | ||
| D.45 | Rent | 0 | investment fund shareholders | 5 | |
| D.45 | Rent | 3 | |||
| B.5g | Balance of primary incomes, gross | 27 | |||
| B.5n | Balance of primary incomes, net | 15 |
II.1.2.1: Entrepreneurial income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 153 | B.2g | Operating surplus, gross | 46 |
| D.41 | Interest | 106 | B.2n | Operating surplus, net | 34 |
| D.44 | Other investment income | 47 | |||
| D.441 | Investment income attributable to insurance policy holders | 25 | D.4 | Property income | 149 |
| D.442 | Investment income payable on pension | D.41 | Interest | 106 | |
| entitlements | 8 | D.42 | Distributed income of corporations | 25 | |
| D.443 | Investment income attributable to collective | D.421 | Dividends | 25 | |
| investment fund shareholders | 14 | D.422 | Withdrawals from income of quasi-corporations | 0 | |
| D.45 | Rent | 0 | D.43 | Reinvested earnings on foreign direct investment | 7 |
| D.44 | Other investment income | 8 | |||
| D.441 | Investment income attributable to insurance policy holders | 0 | |||
| D.442 | Investment income payable on pension entitlements | ||||
| D.443 | Investment income attributable to collective investment fund shareholders | 8 | |||
| D.45 | Rent | 3 | |||
| B.4g | Entrepreneurial income, gross | 42 | |||
| B.4n | Entrepreneurial income, net | 30 |
II.1.2.2: Allocation of other primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 15 | B.4g | Entrepreneurial income, gross | 42 |
| D.42 | Distributed income of corporations | 15 | B.4n | Entrepreneurial income, net | 30 |
| D.421 | Dividends | 15 | |||
| D.422 | Withdrawals from income of quasi-corporations | 0 | |||
| D.43 | Reinvested earnings on foreign direct investment | 0 | |||
| B.5g | Balance of primary incomes, gross | 27 | |||
| B.5n | Balance of primary incomes, net | 15 |
II.2: Secondary distribution of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| Current transfers | Current transfers | 277 | B.5g | Balance of primary incomes, gross | 27 |
| D.5 | Current taxes on income, wealth, etc. | 10 | B.5n | Balance of primary incomes, net | 15 |
| D.51 | Taxes on income | 7 | |||
| D.59 | Other current taxes | 3 | Current transfers | Current transfers | 275 |
| D.61 | Net social contributions | 212 | |||
| D.62 | Social benefits other than social transfers in kind | 205 | D.611 | Employers’ actual social contributions | 109 |
| D.622 | Other social insurance benefits | 205 | D.6111 | Employers’ actual pension contributions | 104 |
| D.6221 | Other social insurance pension benefits | 193 | D.6112 | Employers’ actual non-pension contributions | 5 |
| D.6222 | Other social insurance non-pension benefits | 12 | D.612 | Employers’ imputed social contributions | 2 |
| D.6121 | Employers’ imputed pension contributions | 1 | |||
| D.7 | Other current transfers | 62 | D.6122 | Employers’ imputed non-pension contributions | 1 |
| D.71 | Net non-life insurance premiums | 13 | D.613 | Households’ actual social contributions | 94 |
| D.711 | Net non-life direct insurance premiums | 0 | D.6131 | Households’ actual pension contributions | 90 |
| D.712 | Net non-life reinsurance premiums | 13 | D.6132 | Households’ actual non-pension contributions | 4 |
| D.72 | Non-life insurance claims | 48 | D.614 | Households’ social contribution supplements | 10 |
| D.721 | Non-life direct insurance claims | 45 | D.6141 | Households’ pension contribution supplements | 8 |
| D.722 | Non-life reinsurance claims | 3 | D.6142 | Households’ non-pension contribution supplements | 2 |
| D.75 | Miscellaneous current transfers | 1 | D.61SC | Social insurance scheme service charges | 3 |
| D.751 | Current transfers to NPISHs | 1 | |||
| D.759 | Other miscellaneous current transfers | 0 | D.7 | Other current transfers | 62 |
| D.71 | Net non-life insurance premiums | 47 | |||
| D.711 | Net non-life direct insurance premiums | 44 | |||
| D.712 | Net non-life reinsurance premiums | 3 | |||
| D.72 | Non-life insurance claims | 15 | |||
| D.722 | Non-life reinsurance claims | 15 | |||
| D.75 | Miscellaneous current transfers | 0 | |||
| B.6g | Disposable income, gross | 25 | |||
| B.6n | Disposable income, net | 13 |
II.4: Use of income account
II.4.1: Use of disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.6g | Disposable income, gross | 25 | |||
| D.8 | Adjustment for the change in pension entitlements | 11 | B.6n | Disposable income, net | 13 |
| B.8g | Saving, gross | 14 | |||
| B.8n | Saving, net | 2 |
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.101 | Changes in net worth due to saving and capital transfers | – 5 | B.8n | Saving, net | 2 |
| D.9r | Capital transfers, receivable | 0 | |||
| D.92r | Investment grants, receivable | 0 | |||
| D.99r | Other capital transfers, receivable | ||||
| D.9p | Capital transfers, payable | – 7 | |||
| D.91p | Capital taxes, payable | 0 | |||
| D.99p | Other capital transfers, payable | – 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.5g | Gross capital formation | 8 | B.101 | Changes in net worth due to saving and capital transfers | – 5 |
| P.5n | Net capital formation | – 4 | |||
| P.51g | Gross fixed capital formation | 8 | |||
| P.511 | Acquisitions less disposals of fixed assets | 8 | |||
| P.5111 | Acquisitions of new fixed assets | 8 | |||
| P.5112 | Acquisitions of existing fixed assets | 0 | |||
| P.5113 | Disposal of existing fixed assets | 0 | |||
| P.512 | Costs of ownership transfer on non-produced assets | 0 | |||
| P.51c | Consumption of fixed capital | – 12 | |||
| P.52 | Changes in inventories | 0 | |||
| P.53 | Acquisitions less disposals of valuables | 0 | |||
| NP | Acquisitions less disposals of non-produced assets | 0 | |||
| NP.1 | Acquisitions less disposals of natural resources | 0 | |||
| NP.2 | Acquisitions less disposals of contracts, leases and licences | 0 | |||
| NP.3 | Purchases less sales of goodwill and marketing assets | 0 | |||
| B.9 | Net lending (+)/net borrowing (–) | – 1 |
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 |
|---|---|---|---|---|---|
| B.9 | Net lending (+)/net borrowing (–) | – 1 | |||
| F | Net acquisition of financial assets | 172 | F | Net incurrence of liabilities | 173 |
| F.1 | Monetary gold and SDRs | – 1 | F.1 | Monetary gold and SDRs | 0 |
| F.11 | Monetary gold | – 1 | F.11 | Monetary gold | 0 |
| F.12 | SDRs | 0 | F.12 | SDRs | 0 |
| F.2 | Currency and deposits | 10 | F.2 | Currency and deposits | 65 |
| F.21 | Currency | 15 | F.21 | Currency | |
| F.22 | Transferable deposits | – 5 | F.22 | Transferable deposits | 26 |
| F.221 | Inter-bank positions | – 5 | F.221 | Inter-bank positions | – 5 |
| F.229 | Other transferable deposits | 0 | F.229 | Other transferable deposits | 31 |
| F.29 | Other deposits | 0 | F.29 | Other deposits | 39 |
| F.3 | Debt securities | 66 | F.3 | Debt securities | 30 |
| F.31 | Short-term | 13 | F.31 | Short-term | 18 |
| F.32 | Long-term | 53 | F.32 | Long-term | 12 |
| F.4 | Loans | 53 | F.4 | Loans | 0 |
| F.41 | Short-term | 4 | F.41 | Short-term | 0 |
| F.42 | Long-term | 49 | F.42 | Long-term | 0 |
| F.5 | Equity and investment fund shares | 28 | F.5 | Equity and investment fund shares | 22 |
| F.51 | Equity | 25 | F.51 | Equity | 11 |
| F.511 | Listed shares | 23 | F.511 | Listed shares | 7 |
| F.512 | Unlisted shares | 1 | F.512 | Unlisted shares | 4 |
| F.519 | Other equity | 1 | F.519 | Other equity | 0 |
| F.52 | Investment fund shares/units | 3 | F.52 | Investment fund shares/units | 11 |
| F.521 | Money market fund shares/units | 2 | F.521 | Money market fund shares/units | 5 |
| F.522 | Non-MMF investment fund shares/units | 1 | F.522 | Non-MMF investment fund shares/units | 6 |
| F.6 | Insurance, pension and standardised guarantee schemes | 7 | F.6 | Insurance, pension and standardised guarantee schemes | 48 |
| F.61 | Non-life insurance technical reserves | 2 | F.61 | Non-life insurance technical reserves | 7 |
| F.62 | Life insurance and annuity entitlements | 0 | F.62 | Life insurance and annuity entitlements | 22 |
| F.63 | Pension entitlements | F.63 | Pension entitlements | 11 | |
| F.64 | Claim of pension fund on pension managers | 3 | F.64 | Claim of pension fund on pension managers | 3 |
| F.65 | Entitlements to non-pension benefits | F.65 | Entitlements to non-pension benefits | 2 | |
| F.66 | Provisions for calls under standardised guarantees | 2 | F.66 | Provisions for calls under standardised guarantees | 3 |
| F.7 | Financial derivatives and employee stock options | 8 | F.7 | Financial derivatives and employee stock options | 8 |
| F.71 | Financial derivatives | 8 | F.71 | Financial derivatives | 7 |
| F.711 | Options | 3 | F.711 | Options | 2 |
| F.712 | Forwards | 5 | F.712 | Forwards | 5 |
| F.72 | Employee stock options | 0 | F.72 | Employee stock options | 1 |
| F.8 | Other accounts receivable/payable | 1 | F.8 | Other accounts receivable/payable | 0 |
| F.81 | Trade credits and advances | F.81 | Trade credits and advances | 0 | |
| F.89 | Other accounts receivable/payable, excluding trade credits and advances | 1 | F.89 | Other accounts receivable/payable, excluding trade credits and advances | 0 |
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 |
|---|---|---|---|---|---|
| K.1 | Economic appearance of assets | 0 | K.5 | Other changes in volume n.e.c. | 0 |
| AN.1 | Produced non-financial assets | 0 | AN.1 | Produced non-financial assets | 0 |
| AN.2 | Non-produced non-financial assets | 0 | AN.2 | Non-produced non-financial assets | 0 |
| AN.21 | Natural resources | 0 | AF | Financial assets/liabilities | 0 |
| AN.22 | Contracts, leases and licences | 0 | K.6 | Changes in classification | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | K.61 | Changes in sector classification and structure | 0 |
| K.2 | Economic disappearance of non-produced assets | 0 | AN.1 | Produced non-financial assets | 0 |
| K.21 | Depletion of natural resources | 0 | AN.2 | Non-produced non-financial assets | 0 |
| AN.21 | Natural resources | 0 | AF | Financial assets/liabilities | 0 |
| K.22 | Other economic disappearance of non-produced assets | 0 | K.62 | Changes in classification of assets and liabilities | 0 |
| AN.21 | Natural resources | 0 | AN.1 | Produced non-financial assets | 0 |
| AN.22 | Contracts, leases and licences | 0 | AN.2 | Non-produced non-financial assets | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF | Financial assets/liabilities | 0 |
| K.3 | Catastrophic losses | 0 | Total other changes in volume | Total other changes in volume | 0 |
| AN.1 | Produced non-financial assets | 0 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 0 | AN.11 | Fixed assets | |
| AF | Financial assets/liabilities | 0 | AN.12 | Inventories | |
| K.4 | Uncompensated seizures | 0 | AN.13 | Valuables | |
| AN.1 | Produced non-financial assets | 0 | AN.2 | Non-produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 0 | AN.21 | Natural resources | |
| AF | Financial assets | 0 | AN.22 | Contracts, leases and licences | |
| K.5 | Other changes in volume n.e.c. | 1 | AN.23 | Purchases less sales of goodwill and marketing assets | |
| AN.1 | Produced non-financial assets | 0 | AF | Financial assets | 0 |
| AN.2 | Non-produced non-financial assets | 0 | AF.1 | Monetary gold and SDRs | |
| AF | Financial assets/liabilities | 1 | AF.2 | Currency and deposits | |
| K.6 | Changes in classification | – 2 | AF.3 | Debt securities | |
| K.61 | Changes in sector classification and structure | 0 | AF.4 | Loans | |
| AN.1 | Produced non-financial assets | 0 | AF.5 | Equity and investment fund shares | |
| AN.2 | Non-produced non-financial assets | 0 | AF.6 | Insurance pension and standardised guarantee schemes | |
| AF | Financial assets/liabilities | 0 | AF.7 | Financial derivatives and employee stock options | |
| K.62 | Changes in classification of assets and liabilities | – 2 | AF.8 | Other accounts receivable/payable | |
| AN.1 | Produced non-financial assets | – 2 | |||
| AN.2 | Non-produced non-financial assets | 0 | |||
| AF | Financial assets/liabilities | 0 | |||
| Total other changes in volume | Total other changes in volume | – 1 | |||
| AN.1 | Produced non-financial assets | – 2 | |||
| AN.11 | Fixed assets | 0 | |||
| AN.12 | Inventories | 0 | |||
| AN.13 | Valuables | – 2 | |||
| AN.2 | Non-produced non-financial assets | 0 | |||
| AN.21 | Natural resources | – 2 | |||
| AN.22 | Contracts, leases and licences | 0 | |||
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | |||
| AF | Financial assets | 1 | |||
| AF.1 | Monetary gold and SDRs | 0 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Equity and investment fund shares | 0 | |||
| AF.6 | Insurance pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | – 1 |
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.7 | Nominal holding gains (+)/losses (–) | K.7 | Nominal holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 4 | AF | Liabilities | 51 |
| AN.1 | Produced non-financial assets | 2 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 2 | AF.2 | Currency and deposits | |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 34 |
| AN.13 | Valuables | 0 | AF.4 | Loans | |
| AN.2 | Non-produced non-financial assets | 2 | AF.5 | Equity and investment fund shares | 17 |
| AN.21 | Natural resources | 1 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 57 | |||
| AF.1 | Monetary gold and SDRs | 11 | |||
| AF.2 | Currency and deposits | ||||
| AF.3 | Debt securities | 30 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Equity and investment fund shares | 16 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 0 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.103 | 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.71 | Neutral holding gains (+)/losses (–) | K.71 | Neutral holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 3 | AF | Liabilities | 68 |
| AN.1 | Produced non-financial assets | 2 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 2 | AF.2 | Currency and deposits | 26 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 21 |
| AN.13 | Valuables | 0 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 1 | AF.5 | Equity and investment fund shares | 14 |
| AN.21 | Natural resources | 1 | AF.6 | Insurance, pension and standardised guarantee schemes | 7 |
| AN.22 | Contracts, leases and licences | 0 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 71 | |||
| AF.1 | Monetary gold and SDRs | 14 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 18 | |||
| AF.4 | Loans | 24 | |||
| AF.5 | Equity and investment fund shares | 14 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.103 | Changes in net worth due to neutral holding gains/losses | 6 |
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.72 | Real holding gains (+)/losses (–) | K.72 | Real holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 1 | AF | Liabilities | – 17 |
| AN.1 | Produced non-financial assets | 0 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 0 | AF.2 | Currency and deposits | – 26 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 13 |
| AN.13 | Valuables | 0 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 1 | AF.5 | Equity and investment fund shares | 3 |
| AN.21 | Natural resources | 0 | AF.6 | Insurance, pension and standardised guarantee schemes | – 7 |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | – 14 | |||
| AF.1 | Monetary gold and SDRs | – 3 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 12 | |||
| AF.4 | Loans | – 24 | |||
| AF.5 | Equity and investment fund shares | 2 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | – 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.1032 | Changes in net worth due to real holding gains/losses | 4 |
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 | 93 | AF | Liabilities | 3 544 |
| AN.1 | Produced non-financial assets | 67 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 52 | AF.2 | Currency and deposits | 1 281 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 1 053 |
| AN.13 | Valuables | 15 | AF.4 | Loans | |
| AN.2 | Non-produced non-financial assets | 26 | AF.5 | Equity and investment fund shares | 765 |
| AN.21 | Natural resources | 23 | AF.6 | Insurance, pension and standardised guarantee schemes | 435 |
| AN.22 | Contracts, leases and licences | 3 | AF.7 | Financial derivatives and employee stock options | 10 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 3 421 | |||
| AF.1 | Monetary gold and SDRs | 690 | |||
| AF.2 | Currency and deposits | ||||
| AF.3 | Debt securities | 950 | |||
| AF.4 | Loans | 1 187 | |||
| AF.5 | Equity and investment fund shares | 551 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 30 | |||
| AF.7 | Financial derivatives and employee stock options | 13 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.90 | Net worth | – 30 |
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 assets | Total changes in liabilities | Total changes in liabilities | ||
| AN | Non-financial assets | – 4 | AF | Liabilities | 224 |
| AN.1 | Produced non-financial assets | – 4 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | – 2 | AF.2 | Currency and deposits | 65 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 64 |
| AN.13 | Valuables | – 2 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 0 | AF.5 | Equity and investment fund shares | 39 |
| AN.21 | Natural resources | – 1 | AF.6 | Insurance, pension and standardised guarantee schemes | 48 |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 8 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 230 | |||
| AF.1 | Monetary gold and SDRs | 10 | |||
| AF.2 | Currency and deposits | 10 | |||
| AF.3 | Debt securities | 96 | |||
| AF.4 | Loans | 53 | |||
| AF.5 | Equity and investment fund shares | 44 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 8 | |||
| AF.7 | Financial derivatives and employee stock options | 8 | |||
| AF.8 | Other accounts receivable/payable | 1 | |||
| B.10 | Changes in net worth | 2 | |||
| B.101 | Changes in net worth due to saving and capital transfers | – 5 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | – 1 | |||
| B.103 | Changes in net worth due to nominal holding gains and losses | 10 | |||
| B.1031 | Changes in net worth due to neutral holding gains and losses | 6 | |||
| B.1032 | Changes in net worth due to real holding gains and losses | 4 |
IV: Balance sheets
IV.3: Closing balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| AN | Non-financial assets | 89 | AF | Liabilities | 3 768 |
| AN.1 | Produced non-financial assets | 63 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 50 | AF.2 | Currency and deposits | 1 346 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 1 117 |
| AN.13 | Valuables | 13 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 26 | AF.5 | Equity and investment fund shares | 804 |
| AN.21 | Natural resources | 22 | AF.6 | Insurance, pension and standardised guarantee schemes | 483 |
| AN.22 | Contracts, leases and licences | 4 | AF.7 | Financial derivatives and employee stock options | 18 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 3 651 | |||
| AF.1 | Monetary gold and SDRs | 700 | |||
| AF.2 | Currency and deposits | 10 | |||
| AF.3 | Debt securities | 1 046 | |||
| AF.4 | Loans | 1 240 | |||
| AF.5 | Equity and investment fund shares | 595 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 38 | |||
| AF.7 | Financial derivatives and employee stock options | 21 | |||
| AF.8 | Other accounts receivable/payable | 1 | |||
| B.90 | Net worth | – 28 |
Full sequence of accounts for general government
I: Production account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| P.2 | Intermediate consumption | 222 | P.1 | Output | 348 |
| P.11 | Market output | 0 | |||
| P.12 | Output for own final use | 0 | |||
| P.13 | Non-market output | 348 | |||
| B.1g | Value added, gross | 126 | |||
| P.51c | Consumption of fixed capital | 27 | |||
| B.1n | Value added, net | 99 |
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 | 98 | B.1g | Value added, gross | 126 |
| D.11 | Wages and salaries | 63 | B.1n | Value added, net | 99 |
| D.12 | Employers’ social contributions | 55 | |||
| D.121 | Employers’ actual social contributions | 51 | |||
| D.1211 | Employers’ actual pension contributions | 48 | |||
| D.1212 | Employers’ actual non-pension contributions | 3 | |||
| D.122 | Employers’ imputed social contributions | 4 | |||
| D.1221 | Employers’ imputed pension contributions | 4 | |||
| D.1222 | Employers’ imputed non-pension contributions | 0 | |||
| D.29 | Other taxes on production | 1 | |||
| D.39 | Other subsidies on production | 0 | |||
| B.2g | Operating surplus, gross | 27 | |||
| P.51c1 | Consumption of fixed capital on gross operating surplus | 27 | |||
| B.2n | Operating surplus, net | 0 |
II.1.2: Allocation of primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 42 | B.2g | Operating surplus, gross | 27 |
| D.41 | Interest | 35 | B.2n | Operating surplus, net | 0 |
| D.45 | Rent | 7 | |||
| 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 | 22 | |||
| D.41 | Interest | 14 | |||
| D.42 | Distributed income of corporations | 7 | |||
| D.421 | Dividends | 5 | |||
| D.422 | Withdrawals from income of quasi-corporations | 2 | |||
| D.43 | Reinvested earnings on foreign direct investment | 0 | |||
| D.44 | Other investment income | 1 | |||
| D.441 | Investment income attributable to insurance policy holders | 0 | |||
| D.442 | Investment income payable on pension entitlements | ||||
| D.443 | Investment income attributable to collective investment fund shareholders | 1 | |||
| D.4431 | Dividends attributable to collective investment fund shareholders | 0 | |||
| D.4432 | Retained earnings attributable to collective investment fund shareholders | 1 | |||
| D.45 | Rent | 0 | |||
| B.5g | Balance of primary incomes, gross | 198 | |||
| B.5n | Balance of primary incomes, net | 171 |
II.2: Secondary distribution of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| Current transfers | Current transfers | 248 | B.5g | Balance of primary incomes, gross | 198 |
| D.5 | Current taxes on income, wealth, etc. | 0 | B.5n | Balance of primary incomes, net | 171 |
| D.51 | Taxes on income | 0 | |||
| D.59 | Other current taxes | 0 | Current transfers | Current transfers | 367 |
| D.5 | Current taxes on income, wealth, etc. | 213 | |||
| D.62 | Social benefits other than social transfers in kind | 112 | D.51 | Taxes on income | 204 |
| D.621 | Social security benefits in cash | 53 | D.59 | Other current taxes | 9 |
| D.6211 | Social security pension benefits in cash | 45 | |||
| D.6212 | Social security non-pension benefits in cash | 8 | D.61 | Net social contributions | 50 |
| D.622 | Other social insurance benefits | 7 | D.611 | Employers’ actual social contributions | 38 |
| D.6221 | Other social insurance pension benefits | 5 | D.6111 | Employers’ actual pension contributions | 35 |
| D.6222 | Other social insurance non-pension benefits | 2 | D.6112 | Employers’ actual non-pension contributions | 3 |
| D.623 | Social assistance benefits in cash | 52 | D.612 | Employers’ imputed social contributions | 4 |
| D.6121 | Employers’ imputed pension contributions | 4 | |||
| D.7 | Other current transfers | 136 | D.6122 | Employers’ imputed non-pension contributions | 0 |
| D.71 | Net non-life insurance premiums | 4 | D.613 | Households’ actual social contributions | 9 |
| D.711 | Net non-life direct insurance premiums | 4 | D.6131 | Households’ actual pension contributions | 6 |
| D.712 | Net non-life reinsurance premiums | D.6132 | Households’ actual non-pension contributions | 3 | |
| D.72 | Non-life insurance claims | ||||
| D.721 | Non-life direct insurance claims | D.7 | Other current transfers | 104 | |
| D.722 | Non-life reinsurance claims | D.71 | Net non-life insurance premiums | ||
| D.73 | Current transfers within general government | 96 | D.711 | Net non-life direct insurance premiums | |
| D.74 | Current international cooperation | 22 | D.712 | Net non-life reinsurance premiums | |
| D.75 | Miscellaneous current transfers | 5 | D.72 | Non-life insurance claims | 1 |
| D.751 | Current transfers to NPISHs | 5 | D.721 | Non-life direct insurance claims | 1 |
| D.752 | Current transfers between households | D.722 | Non-life reinsurance claims | ||
| D.759 | Other miscellaneous current transfers | 0 | D.73 | Current transfers within general government | 96 |
| D.76 | VAT- and GNI-based EU own resources | 9 | D.74 | Current international cooperation | 1 |
| D.75 | Miscellaneous current transfers | 6 | |||
| D.751 | Current transfers to NPISHs | ||||
| D.752 | Current transfers between households | ||||
| D.759 | Other miscellaneous current transfers | 6 | |||
| B.6g | Disposable income, gross | 317 | |||
| B.6n | Disposable income, net | 290 |
II.3: Redistribution of income in kind account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.63 | Social transfers in kind | 184 | B.6g | Disposable income, gross | 317 |
| D.631 | Social transfers in kind — non-market production | 180 | B.6n | Disposable income, net | 290 |
| D.632 | Social transfers in kind — purchased market production | 4 | |||
| B.7g | Adjusted disposable income, gross | 133 | |||
| B.7n | Adjusted disposable income, net | 106 |
II.4: Use of income account
II.4.1: Use of disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.6g | Disposable income, gross | 317 | |||
| P.3 | Final consumption expenditure | 352 | B.6n | Disposable income, net | 290 |
| P.31 | Individual consumption expenditure | 184 | |||
| P.32 | Collective consumption expenditure | 168 | |||
| D.8 | Adjustment for the change in pension entitlements | 0 | |||
| B.8g | Saving, gross | – 35 | |||
| B.8n | Saving, net | – 62 |
II.4.2: Use of adjusted disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.7g | Adjusted disposable income, gross | 133 | |||
| P.4 | Actual final consumption | 168 | B.7n | Adjusted disposable income, net | 106 |
| P.41 | Actual individual consumption | ||||
| P.42 | Actual collective consumption | 168 | |||
| D.8 | Adjustment for the change in pension entitlements | 0 | |||
| B.8g | Saving, gross | – 35 | |||
| B.8n | Saving, net | – 62 |
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.101 | Changes in net worth due to saving and capital transfers | – 90 | B.8n | Saving, net | – 62 |
| D.9r | Capital transfers, receivable | 6 | |||
| D.91r | Capital taxes, receivable | 2 | |||
| D.92r | Investment grants, receivable | 0 | |||
| D.99r | Other capital transfers, receivable | 4 | |||
| D.9p | Capital transfers, payable | – 34 | |||
| D.91p | Capital taxes, payable | 0 | |||
| D.92p | Investment grants, payable | – 27 | |||
| D.99p | Other capital transfers, payable | – 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.5g | Gross capital formation | 38 | B.101 | Changes in net worth due to saving and capital transfers | – 90 |
| P.5n | Net capital formation | 11 | |||
| P.51g | Gross fixed capital formation | 35 | |||
| P.511 | Acquisitions less disposals of fixed assets | 35 | |||
| P.5111 | Acquisitions of new fixed assets | 38 | |||
| P.5112 | Acquisitions of existing fixed assets | 0 | |||
| P.5113 | Disposal of existing fixed assets | – 3 | |||
| P.512 | Costs of ownership transfer on non-produced assets | ||||
| P.51c | Consumption of fixed capital | – 27 | |||
| P.52 | Changes in inventories | 0 | |||
| P.53 | Acquisitions less disposals of valuables | 3 | |||
| NP | Acquisitions less disposals of non-produced assets | 2 | |||
| NP.1 | Acquisitions less disposals of natural resources | 2 | |||
| NP.2 | Acquisitions less disposals of contracts, leases and licences | 0 | |||
| NP.3 | Purchases less sales of goodwill and marketing assets | ||||
| B.9 | Net lending (+)/net borrowing (–) | – 103 |
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 |
|---|---|---|---|---|---|
| B.9 | Net lending (+)/net borrowing (–) | – 103 | |||
| F | Net acquisition of financial assets | – 10 | F | Net incurrence of liabilities | 93 |
| F.1 | Monetary gold and SDRs | F.1 | Monetary gold and SDRs | ||
| F.11 | Monetary gold | F.11 | Monetary gold | ||
| F.12 | SDRs | F.12 | SDRs | ||
| F.2 | Currency and deposits | – 26 | F.2 | Currency and deposits | 37 |
| F.21 | Currency | 2 | F.21 | Currency | 35 |
| F.22 | Transferable deposits | – 27 | F.22 | Transferable deposits | 2 |
| F.221 | Inter-bank positions | F.221 | Inter-bank positions | ||
| F.229 | Other transferable deposits | – 27 | F.229 | Other transferable deposits | 2 |
| F.29 | Other deposits | – 1 | F.29 | Other deposits | 0 |
| F.3 | Debt securities | 4 | F.3 | Debt securities | 38 |
| F.31 | Short-term | 1 | F.31 | Short-term | 4 |
| F.32 | Long-term | 3 | F.32 | Long-term | 34 |
| F.4 | Loans | 3 | F.4 | Loans | 9 |
| F.41 | Short-term | 1 | F.41 | Short-term | 3 |
| F.42 | Long-term | 2 | F.42 | Long-term | 6 |
| F.5 | Equity and investment fund shares | 3 | F.5 | Equity and investment fund shares | |
| F.51 | Equity | 3 | F.51 | Equity | |
| F.511 | Listed shares | 1 | F.511 | Listed shares | |
| F.512 | Unlisted shares | 1 | F.512 | Unlisted shares | |
| F.519 | Other equity | 1 | F.519 | Other equity | |
| F.52 | Investment fund shares/units | 0 | F.52 | Investment fund shares/units | |
| F.521 | Money market fund shares/units | 0 | F.521 | Money market fund shares/units | |
| F.522 | Non-MMF investment fund shares/units | 0 | F.522 | Non-MMF investment fund shares/units | |
| F.6 | Insurance, pension and standardised guarantee schemes | 1 | F.6 | Insurance, pension and standardised guarantee schemes | 0 |
| F.61 | Non-life insurance technical reserves | 0 | F.61 | Non-life insurance technical reserves | |
| F.62 | Life insurance and annuity entitlements | 0 | F.62 | Life insurance and annuity entitlements | |
| F.63 | Pension entitlements | F.63 | Pension entitlements | ||
| F.64 | Claim of pension fund on pension managers | F.64 | Claim of pension fund on pension managers | ||
| F.65 | Entitlements to non-pension benefits | F.65 | Entitlements to non-pension benefits | ||
| F.66 | Provisions for calls under standardised guarantees | 1 | F.66 | Provisions for calls under standardised guarantees | 0 |
| F.7 | Financial derivatives and employee stock options | 0 | F.7 | Financial derivatives and employee stock options | 0 |
| F.71 | Financial derivatives | 0 | F.71 | Financial derivatives | 0 |
| F.711 | Options | 0 | F.711 | Options | 0 |
| F.712 | Forwards | 0 | F.712 | Forwards | 0 |
| F.72 | Employee stock options | 0 | F.72 | Employee stock options | 0 |
| F.8 | Other accounts receivable/payable | 5 | F.8 | Other accounts receivable/payable | 9 |
| F.81 | Trade credits and advances | 1 | F.81 | Trade credits and advances | 6 |
| F.89 | Other accounts receivable/payable, excluding trade credits and advances | 4 | F.89 | Other accounts receivable/payable, excluding trade credits and advances | 3 |
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 |
|---|---|---|---|---|---|
| K.1 | Economic appearance of assets | 7 | K.5 | Other changes in volume n.e.c. | 0 |
| AN.1 | Produced non-financial assets | 3 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 4 | AN.2 | Non-produced non-financial assets | |
| AN.21 | Natural resources | 4 | AF | Financial assets/liabilities | 0 |
| AN.22 | Contracts, leases and licences | 0 | K.6 | Changes in classification | 2 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | K.61 | Changes in sector classification and structure | 2 |
| K.2 | Economic disappearance of non-produced assets | – 2 | AN.1 | Produced non-financial assets | 0 |
| K.21 | Depletion of natural resources | – 2 | AN.2 | Non-produced non-financial assets | 0 |
| AN.21 | Natural resources | – 2 | AF | Financial assets/liabilities | 2 |
| K.22 | Other economic disappearance of non-produced assets | 0 | K.62 | Changes in classification of assets and liabilities | 0 |
| AN.21 | Natural resources | 0 | AN.1 | Produced non-financial assets | 0 |
| AN.22 | Contracts, leases and licences | 0 | AN.2 | Non-produced non-financial assets | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | AF | Financial assets/liabilities | 0 | |
| K.3 | Catastrophic losses | – 6 | Total other changes in volume | Total other changes in volume | 2 |
| AN.1 | Produced non-financial assets | – 4 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | – 2 | AN.11 | Fixed assets | |
| AF | Financial assets/liabilities | 0 | AN.12 | Inventories | |
| K.4 | Uncompensated seizures | 5 | AN.13 | Valuables | |
| AN.1 | Produced non-financial assets | 1 | AN.2 | Non-produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 4 | AN.21 | Natural resources | |
| AF | Financial assets | 0 | AN.22 | Contracts, leases and licences | |
| K.5 | Other changes in volume n.e.c. | 0 | AN.23 | Purchases less sales of goodwill and marketing assets | |
| AN.1 | Produced non-financial assets | 0 | AF | Financial assets | 2 |
| AN.2 | Non-produced non-financial assets | 0 | AF.1 | Monetary gold and SDRs | |
| AF | Financial assets/liabilities | 0 | AF.2 | Currency and deposits | |
| K.6 | Changes in classification | – 4 | AF.3 | Debt securities | |
| K.61 | Changes in sector classification and structure | – 4 | AF.4 | Loans | 0 |
| AN.1 | Produced non-financial assets | – 3 | AF.5 | Equity and investment fund shares | 2 |
| AN.2 | Non-produced non-financial assets | – 1 | AF.6 | Insurance pension and standardised guarantee schemes | |
| AF | Financial assets/liabilities | 0 | AF.7 | Financial derivatives and employee stock options | |
| K.62 | Changes in classification of assets and liabilities | 0 | AF.8 | Other accounts receivable/payable | |
| AN.1 | Produced non-financial assets | 0 | |||
| AN.2 | Non-produced non-financial assets | 0 | |||
| AF | Financial assets/liabilities | 0 | |||
| Total other changes in volume | Total other changes in volume | 0 | |||
| AN.1 | Produced non-financial assets | – 3 | |||
| AN.11 | Fixed assets | – 3 | |||
| AN.12 | Inventories | 0 | |||
| AN.13 | Valuables | 0 | |||
| AN.2 | Non-produced non-financial assets | 3 | |||
| AN.21 | Natural resources | 1 | |||
| AN.22 | Contracts, leases and licences | 2 | |||
| AN.23 | Purchases less sales of goodwill and marketing assets | ||||
| AF | Financial assets | 0 | |||
| AF.1 | Monetary gold and SDRs | ||||
| AF.2 | Currency and deposits | ||||
| AF.3 | Debt securities | ||||
| AF.4 | Loans | ||||
| AF.5 | Equity and investment fund shares | ||||
| AF.6 | Insurance pension and standardised guarantee schemes | ||||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | – 2 |
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.7 | Nominal holding gains (+)/losses(–) | K.7 | Nominal holding gains(–)/losses(+) | ||
| AN | Non-financial assets | 44 | AF | Liabilities | 7 |
| AN.1 | Produced non-financial assets | 21 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 18 | AF.2 | Currency and deposits | 0 |
| AN.12 | Inventories | 1 | AF.3 | Debt securities | 7 |
| AN.13 | Valuables | 2 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 23 | AF.5 | Equity and investment fund shares | 0 |
| AN.21 | Natural resources | 23 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 0 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 1 | |||
| AF.1 | Monetary gold and SDRs | 1 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Equity and investment fund shares | 0 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | ||||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.103 | Changes in net worth due to nominal holding gains/losses | 38 |
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.71 | Neutral holding gains (+)/losses (–) | K.71 | Neutral holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 32 | AF | Liabilities | 13 |
| AN.1 | Produced non-financial assets | 20 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 18 | AF.2 | Currency and deposits | 2 |
| AN.12 | Inventories | 1 | AF.3 | Debt securities | 4 |
| AN.13 | Valuables | 1 | AF.4 | Loans | 7 |
| AN.2 | Non-produced non-financial assets | 12 | AF.5 | Equity and investment fund shares | 0 |
| AN.21 | Natural resources | 12 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 0 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | AF.8 | Other accounts receivable/payable | 0 | |
| AF | Financial assets | 8 | |||
| AF.1 | Monetary gold and SDRs | 2 | |||
| AF.2 | Currency and deposits | 3 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | 3 | |||
| AF.5 | Equity and investment fund shares | 0 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | ||||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.1031 | Changes in net worth due to neutral holding gains/losses | 27 |
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.72 | Real holding gains (+)/losses (–) | K.72 | Real holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 12 | AF | Liabilities | – 6 |
| AN.1 | Produced non-financial assets | 1 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 0 | AF.2 | Currency and deposits | – 2 |
| AN.12 | Inventories | 0 | AF.3 | Debt securities | 3 |
| AN.13 | Valuables | 1 | AF.4 | Loans | – 7 |
| AN.2 | Non-produced non-financial assets | 11 | AF.5 | Equity and investment fund shares | 0 |
| AN.21 | Natural resources | 11 | AF.6 | Insurance, pension and standardised guarantee schemes | |
| AN.22 | Contracts, leases and licences | 0 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | AF.8 | Other accounts receivable/payable | 0 | |
| AF | Financial assets | – 7 | |||
| AF.1 | Monetary gold and SDRs | – 1 | |||
| AF.2 | Currency and deposits | – 3 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | – 3 | |||
| AF.5 | Equity and investment fund shares | 0 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 0 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.1032 | Changes in net worth due to real holding gains/losses | 11 |
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 | 789 | AF | Liabilities | 687 |
| AN.1 | Produced non-financial assets | 497 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 467 | AF.2 | Currency and deposits | 102 |
| AN.12 | Inventories | 22 | AF.3 | Debt securities | 212 |
| AN.13 | Valuables | 8 | AF.4 | Loans | 328 |
| AN.2 | Non-produced non-financial assets | 292 | AF.5 | Equity and investment fund shares | 4 |
| AN.21 | Natural resources | 286 | AF.6 | Insurance, pension and standardised guarantee schemes | 19 |
| AN.22 | Contracts, leases and licences | 6 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | AF.8 | Other accounts receivable/payable | 22 | |
| AF | Financial assets | 396 | |||
| AF.1 | Monetary gold and SDRs | 80 | |||
| AF.2 | Currency and deposits | 150 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | 115 | |||
| AF.5 | Equity and investment fund shares | 12 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 20 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 19 | |||
| B.90 | Net worth | 498 |
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 assets | Total changes in liabilities | Total changes in liabilities | ||
| AN | Non-financial assets | 57 | AF | Liabilities | 102 |
| AN.1 | Produced non-financial assets | 29 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 23 | AF.2 | Currency and deposits | 37 |
| AN.12 | Inventories | 1 | AF.3 | Debt securities | 45 |
| AN.13 | Valuables | 5 | AF.4 | Loans | 9 |
| AN.2 | Non-produced non-financial assets | 28 | AF.5 | Equity and investment fund shares | 2 |
| AN.21 | Natural resources | 26 | AF.6 | Insurance, pension and standardised guarantee schemes | 0 |
| AN.22 | Contracts, leases and licences | 2 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | AF.8 | Other accounts receivable/payable | 9 | |
| AF | Financial assets | – 9 | |||
| AF.1 | Monetary gold and SDRs | 1 | |||
| AF.2 | Currency and deposits | – 26 | |||
| AF.3 | Debt securities | 4 | |||
| AF.4 | Loans | 3 | |||
| AF.5 | Equity and investment fund shares | 3 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 5 | |||
| B.10 | Changes in net worth | – 54 | |||
| B.101 | Changes in net worth due to saving and capital transfers | 90 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | – 2 | |||
| B.103 | Changes in net worth due to nominal holding gains and losses | 38 | |||
| B.1031 | Changes in net worth due to neutral holding gains and losses | 27 | |||
| B.1032 | Changes in net worth due to real holding gains and losses | 11 |
IV: Balance sheets
IV.3: Closing balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| AN | Non-financial assets | 846 | AF | Liabilities | 789 |
| AN.1 | Produced non-financial assets | 526 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 490 | AF.2 | Currency and deposits | 139 |
| AN.12 | Inventories | 23 | AF.3 | Debt securities | 257 |
| AN.13 | Valuables | 13 | AF.4 | Loans | 337 |
| AN.2 | Non-produced non-financial assets | 320 | AF.5 | Equity and investment fund shares | 6 |
| AN.21 | Natural resources | 312 | AF.6 | Insurance, pension and standardised guarantee schemes | 19 |
| AN.22 | Contracts, leases and licences | 8 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 31 |
| AF | Financial assets | 387 | |||
| AF.1 | Monetary gold and SDRs | 81 | |||
| AF.2 | Currency and deposits | 124 | |||
| AF.3 | Debt securities | 4 | |||
| AF.4 | Loans | 118 | |||
| AF.5 | Equity and investment fund shares | 15 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 21 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 24 | |||
| B.90 | Net worth | 444 |
Full sequence of accounts for households
I: Production account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| P.2 | Intermediate consumption | 115 | P.1 | Output | 270 |
| P.11 | Market output | 123 | |||
| P.12 | Output for own final use | 147 | |||
| B.1g | Value added, gross | 155 | |||
| P.51c | Consumption of fixed capital | 23 | |||
| B.1n | Value added, net | 132 |
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 | 11 | B.1g | Value added, gross | 155 |
| D.11 | Wages and salaries | 11 | B.1n | Value added, net | 132 |
| D.12 | Employers’ social contributions | 0 | |||
| D.121 | Employers’ actual social contributions | 0 | |||
| D.1211 | Employers’ actual pension contributions | 0 | |||
| D.1212 | Employers’ actual non-pension contributions | 0 | |||
| D.122 | Employers’ imputed social contributions | 0 | |||
| D.1221 | Employers’ imputed pension contributions | 0 | |||
| D.1222 | Employers’ imputed non-pension contributions | 0 | |||
| D.29 | Other taxes on production | 0 | |||
| D.39 | Other subsidies on production | – 1 | |||
| B.2g | Operating surplus, gross | 84 | |||
| B.3g | Mixed income, gross | 61 | |||
| P.51c1 | Consumption of fixed capital on gross operating surplus | 15 | |||
| P.51c2 | Consumption of fixed capital on gross mixed income | 8 | |||
| B.2n | Operating surplus, net | 69 | |||
| B.3n | Mixed income, net | 53 |
II.1.2: Allocation of primary income account
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