Financial production, flows and stocks in the system of national accounts

image of Financial production, flows and stocks in the system of national accounts

This Handbook aims to provide practical guidance on the calculation and allocation of the production of various types of financial services and issues related to the compilation of the financial account and balance sheets by institutional sector in the context of from-whom-to-whom relationships. The Handbook complements the 2008 SNA and related manuals, handbooks and guides. The concepts are described and defined in line with the 2008 SNA. Where appropriate, illustrative worked examples with step-by-step guidance are provided in the Handbook to give compilers and users a better picture of how to apply and interpret the various concepts. The Handbook is useful for staff working in national statistical offices, national central banks, international organizations and other institutions engaged in collecting, compiling and disseminating national accounts data, specifically on the financial corporations sector and financial account, and for users requiring a better understanding of such data.



System of national accounts 2008 architecture

This chapter provides an overview of the central framework of the 2008 SNA. First, the conceptual elements of the central framework which reflect its accounting structure are presented. This is followed by a description of the coverage and accounting principles of the central framework. The chapter then describes the integrated economic accounts, which comprise a set of accounts that is central to understanding the economic process. It concludes with an overview of the three-dimensional (from-whom-to-whom) accounts showing financial transactions and stocks of financial assets which fully articulate the intermediation process whereby a financial institution draws in funds, repackages them and issues them as other instruments to other units.


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