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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
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Reform history JSON API

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	9	B.2	Operating surplus	16
D.41	Interest	2
D.45	Rent	7	D.4	Property income	4
			D.41	Interest	0
			D.42	Distributed income of corporations	4
			D.421	Dividends	4
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.4	Entrepreneurial income	11

II.1.2.2: Allocation of other primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	37	B.4	Entrepreneurial income	11
D.41	Interest	37
			D.2	Taxes on production and imports	235
			D.21	Taxes on products	141
			D.211	Value-added type taxes (VAT)	121
			D.212	Taxes and duties on imports excluding VAT	17
			D.2121	Import duties	17
			D.2122	Taxes on imports excluding VAT and duties	0
			D.214	Taxes on products except VAT and import taxes	3
			D.29	Other taxes on production	94

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

			D.4	Property income	26
			D.41	Interest	12
			D.42	Distributed income of corporations	14
			D.421	Dividends	1
			D.422	Withdrawals from income of quasi-corporations	13
B.5	Balance of primary incomes	191

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	Resources
D.5	Current taxes on income, wealth, etc.	0	B.5	Balance of primary incomes	191
D.59	Other current taxes	0
			D.5	Current taxes on income, wealth, etc.	213
D.62	Social benefits other than social transfers in kind	289	D.51	Taxes on income	204
D.621	Social security benefits in cash	232	D.59	Other current taxes	9
D.622	Private funded social benefits	0
D.623	Unfunded employee social benefits	5	D.61	Social contributions	268
D.624	Social assistance benefits in cash	52	D.611	Actual social contributions	263
			D.6111	Employers' actual social contributions	155
D.7	Other current transfers	139	D.61111	Compulsory employers' actual social contributions	144
D.71	Net non-life insurance premiums	4	D.61112	Voluntary employers' actual social contributions	11
D.73	Current transfers within general government	96	D.6112	Employees' social contributions	76
D.74	Current international cooperation	31	D.61121	Compulsory employees' social contributions	69
D.75	Miscellaneous current transfers	8	D.61122	Voluntary employees' social contributions	7
			D.6113	Social contributions by self- and non-employed persons	32
			D.61131	Compulsory social contributions by self- and non-employed persons	22
			D.61132	Voluntary social contributions by self- and non-employed persons	10
			D.612	Imputed social contributions	5
			D.7	Other current transfers	108
			D.72	Non-life insurance claims	1
			D.73	Current transfers within general government	96
			D.74	Current international corporations	1
			D.75	Miscellaneous current transfers	10
B.6	Disposable income	352

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
D.63	Social transfers in kind	206	B.6	Disposable income	352
D.631	Social benefits in kind	162
D.6311	Social security benefits, reimbursements	78
D.6312	Other social security benefits in kind	65
D.6313	Social assistance benefits in kind	19
D.632	Transfers of individual non-market goods and services	44
B.7	Adjusted disposable income	146

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	362	B.6	Disposable income	352
P.31	Individual consumption expenditure	206
P.32	Collective consumption expenditure	156

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

B.8	Saving	– 10

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
P.4	Actual final consumption	156	B.7	Adjusted disposable income	1 468
P.42	Actual collective consumption	156

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

B.8	Saving	– 10

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	– 38	B.8n	Saving, net	– 10

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

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

			D.99	Other capital transfers	– 7

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

K.1	Consumption of fixed capital	– 30

P.52	Changes in inventories	0

P.53	Acquisitions less disposals of valuables	3

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

B.9	Net lending(+)/net borrowing(-)	– 50

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	120	F	Net incurrence of liabilities	170

F.1	Monetary gold and SDRs	0

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

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

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

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

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

			B.9	Net lending(+) net borrowing(-)	– 50

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

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

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

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

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

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

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

AF	Financial assets	– 6
AF.1	Monetary gold and SDRs	0
AF.2	Currency and deposits	– 3
AF.3	Securities other than shares	0
AF.4	Loans	– 2
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains/losses	12

IV: Balance sheet

IV.1: Opening balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	1 591	AF	Liabilities	687
AN.1	Produced assets	1 001	AF.2	Currency and deposits	102
AN.11	Fixed assets	913	AF.3	Securities other than shares	212
AN.12	Inventories	47	AF.4	Loans	328
AN.13	Valuables	41	AF.5	Shares and other equity	4
AN.2	Non-produced assets	590	AF.6	Insurance technical reserves	19
AN.21	Tangible non-produced assets	578	AF.7	Other accounts payable	22
AN.22	Intangible non-produced assets	12

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

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

AF	Financial assets	123
AF.1	Monetary gold and SDRs	1
AF.2	Currency and deposits	7
AF.3	Securities other than shares	29
AF.4	Loans	45
AF.5	Shares and other equity	34
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	6
			B.10	Changes in net worth, total due to:	2
			B.10.1	Saving and capital transfers	– 38
			B.10.2	Other changes in volume of assets	2
			B.10.3	Nominal holding gains/losses	38
			B.10.31	Neutral holding gains/losses	26
			B.10.32	Real holding gains/losses	12

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	1 647	AF	Liabilities	863
AN.1	Produced assets	1 026	AF.2	Currency and deposits	104
AN.11	Fixed assets	933	AF.3	Securities other than shares	283
AN.12	Inventories	48	AF.4	Loans	421
AN.13	Securities other than shares	45	AF.5	Shares and other equity	4
AN.2	Non-produced assets	620	AF.6	Insurance technical reserves	19
AN.21	Tangible non-produced assets	608	AF.7	Other accounts payable	32
AN.22	Intangible non-produced assets	12

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

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

I: Production account

Uses	Uses	Uses	Resources	Resources	Resources
P.2	Intermediate consumption	694	P.1	Output	1 269
			P.11	Market output	1 129
			P.12	Output for own final use	140
B.1g	Value-added, gross	575
K.1	Consumption of fixed capital	42
B.1n	Value-added, net	533

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	39	B.1n	Value-added, net	533
D.11	Wages and salaries	39
D.12	Employers' social, contributions	0
D.121	Employers' actual social contributions	0
D.122	Employers' imputed social contributions	0

D.29	Other taxes on production	3
D.39	Other subsidies on production	– 1

B.2	Operating surplus	60
B.3	Mixed income	432

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	44	B.2	Operating surplus	60
D.41	Interest	17	B.3	Mixed income	432
D.45	Rent	27
			D.1	Compensation of employees	766
			D.11	Wages and salaries	573
			D.12	Employers' social contributions	193
			D.121	Employers' actual social contributions	174
			D.122	Employers' imputed social contributions	19

			D.4	Property income	134
			D.41	Interest	33
			D.42	Distributed income of corporations	57
			D.421	Dividends	13
			D.422	Withdrawals from income of quasi-corporations	44
			D.43	Reinvested earnings on direct foreign investment	3
			D.44	Property income attributed to insurance policyholders	20
			D.45	Rent	21
B.5	Balance of primary incomes	1 348

II.1.2.1: Entrepreneurial income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	7	B.2	Operating surplus	60
D.41	Interest	0	B.3	Mixed income	432
D.45	Rent	7
			D.4	Property income	5
			D.41	Interest	0
			D.42	Distributed income of corporations	5
			D.421	Dividends	5
			D.422	Withdrawals from income of quasi-corporations	0
			D.44	Property income attributed to insurance policyholders	0
B.4	Entrepreneurial income	490

II.1.2.2: Allocation of other primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	37	B.4	Entrepreneurial income	490
D.41	Interest	17
D.45	Rent	20	D.1	Compensation of employees	766
			D.11	Wages and salaries	573
			D.12	Employers' social contributions	193
			D.121	Employers' actual social contributions	174
			D.122	Employers' imputed social contributions	19

			D.4	Property income	129
			D.41	Interest	33
			D.42	Distributed income of corporations	52
			D.421	Dividends	8
			D.422	Withdrawals from income of quasi-corporations	44
			D.43	Reinvested earnings on direct foreign investment	3
			D.44	Property income attributed to insurance policyholders	20
			D.45	Rent	21
B.5	Balance of primary incomes	1 348

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	Resources
D.5	Current taxes on income, wealth, etc.	178	B.5	Balance of primary incomes	1 348
D.51	Taxes on income	176
D.59	Other current taxes	2	D.61	Social contributions	0
			D.611	Actual social contributions	0
D.61	Social contributions	322	D.6111	Employers' actual social contributions	0
D.611	Actual social contributions	303	D.61111	Compulsory employers' actual social contributions	0
D.6111	Employers' actual social contributions	174	D.61112	Voluntary employers' actual social contributions	0
D.61111	Compulsory employers' social contributions	160	D.6112	Employees' social contributions	0
D.61112	Voluntary employers' actual social contributions	14	D.61121	Compulsory employees' social contributions	0
D.6112	Employees' social contributions	97	D.61122	Voluntary employees' social contributions	0
D.61121	Compulsory employees' social contributions	85
D.61122	Voluntary employees' social contributions	12	D.62	Social benefits other than social transfers in kind	332
D.6113	Social contributions by self- and non-employed persons	32	D.621	Social security benefits in cash	232
D.61131	Compulsory social contributions by self- and non-employed persons	22	D.622	Private funded social benefits	29
D.61132	Voluntary social contributions by self- and non-employed persons	10	D.623	Unfunded employee social benefits	19
D.612	Imputed social contributions	19	D.624	Social assistance benefits in cash	52

D.62	Social benefits other than social transfers in kind	0	D.7	Other current transfers	36
D.622	Private funded social benefits	0	D.72	Non-life insurance claims	35
			D.75	Miscellaneous current transfers	1
D.7	Other current transfers	71
D.71	Net non-life insurance transfers	31
D.75	Miscellaneous current transfers	40

B.6	Disposable income	1 145

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
			B.6	Disposable income	1 145

			D.63	Social transfers in kind	219
			D.631	Social benefits in kind	162
			D.6311	Social security benefits, reimbursements	78
			D.6312	Other social security benefits in kind	65
			D.6313	Social assistance benefits in kind	19
			D.632	Transfers of individual non-market goods and services	57
B.7	Adjusted disposable income	1 364

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	996	B.6	Disposable income	1 145
P.31	Individual consumption expenditure	996
			D.8	Adjustment for the change in net equity of households in pension fund reserves	11
B.8	Saving	160

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
P.4	Actual final consumption	1 215	B.7	Adjusted disposable income	1 364
P.41	Actual individual consumption	1 215
			D.8	Adjustment for the change in net equity of households in pension fund reserves	11
B.8	Saving	160

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	178	B.8n	Saving, net	160

			D.9	Capital transfers, receivable	23
			D.92	Investment grants	0
			D.99	Other capital transfers	23

			D.9	Capital transfers, payable	– 5
			D.91	Capital taxes	– 2
			D.99	Other capital transfers	– 3

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	61	B.10.1	Changes in net worth due to saving and capital transfers	178
P.511	Acquisitions less disposals of tangible fixed assets	49
P.5111	Acquisitions of new tangible fixed assets	50
P.5112	Acquisitions of existing tangible fixed assets	4
P.5113	Disposals of existing tangible fixed assets	– 5
P.512	Acquisitions less disposals of intangible fixed assets	12
P.5121	Acquisitions of new intangible fixed assets	9
P.5122	Acquisitions of existing intangible fixed assets	3
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	– 42

P.52	Changes in inventories	2

P.53	Acquisitions less disposals of valuables	5

K.2	Acquisitions less disposals of non-produced non-financial assets	4
K.21	Acquisitions less disposals of land and other tangible non-produced assets	3
K.22	Acquisitions less disposals of intangible non-produced assets	1

B.9	Net lending (+)/net borrowing(-)	148

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	181	F	Net incurrence of liabilities	33

F.2	Currency and deposits	68	F.2	Currency and deposits	0
F.21	Currency	10	F.22	Transferable deposits	0
F.22	Transferable deposits	41	F.29	Other deposits	0
F.29	Other deposits	17
			F.3	Securities other than shares	0
F.3	Securities other than shares	29
			F.4	Loans	28
F.4	Loans	5	F.41	Short-term	11
F.41	Short-term	3	F.42	Long-term	17
F.42	Long-term	2
			F.7	Other accounts payable	5
F.5	Shares and other equity	3	F.71	Trade credits and advances	4
			F.79	Other accounts payable, except trade credits and advances	1
F.6	Insurance technical reserves	36
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.612	Net equity of households in pension fund reserves	11
F.62	Prepayments of insurance premiums and reserves for outstanding claims	3

F.7	Other accounts receivable	40
F.71	Trade credits and advances	11
F.79	Other accounts receivable, except trade credits and advances	29
			B.9	Net lending (+)/net borrowing(-)	148

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	0	AF	Liabilities	0
AN.1	Produced assets	0	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.	0
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	0	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	0
K.12.21	Monetization/demonetization of gold	0	of which AF.2	Currency and deposits	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0	AF.3	Securities other than shares	0
of which: AN.11	Fixed assets	0	AF.4	Loans	0
of which: AN.11	Fixed assets	0	AF.7	Other accounts payable	0
AN.12	Inventories	0
AN.13	Valuables	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	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	2
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.10	Other volume changes in financial assets and liabilities n.e.c.	2
K.12	Changes in classification 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: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	2
AF.7	Other accounts receivable	0
			B.10.2	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.11	Nominal holding gains(+)/losses(-):		K.11	Nominal holding gains(-)/losses(+):

AN	Non-financial assets	80	AF	Liabilities	0
AN.1	Produced assets	35	AF.2	Currency and deposits	0
AN.11	Fixed assets	28	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	0
AN.13	Valuables	5	AF.7	Other accounts payable	0
AN.2	Non-produced assets	45
AN.21	Tangible non-produced assets	45
AN.22	Intangible non-produced assets	0

AF	Financial assets	16
AF.2	Currency and deposits	0
AF.3	Securities other than shares	6
AF.4	Loans	0
AF.5	Shares and other equity	10
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	96

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	56	AF	Liabilities	6
AN.1	Produced assets	34	AF.2	Currency and deposits	0
AN.11	Fixed assets	28	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	3
AN.13	Valuables	4	AF.5	Shares and other equity	0
AN.2	Non-produced assets	22	AF.7	Other accounts payable	2
AN.21	Tangible non-produced assets	22
AN.22	Intangible non-produced assets	0

AF	Financial assets	36
AF.2	Currency and deposits	17
AF.3	Securities other than shares	4
AF.4	Loans	0
AF.5	Shares and other equity	8
AF.6	Insurance technical reserves	6
AF.7	Other accounts receivable	1
			B.10.31	Changes in net worth due to neutral holding gains/losses	87

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

AF	Financial assets	– 20
AF.2	Currency and deposits	– 17
AF.3	Securities other than shares	2
AF.4	Loans	0
AF.5	Shares and other equity	2
AF.6	Insurance technical reserves	– 6
AF.7	Other accounts receivable	– 1
			B.10.32	Changes in net worth due to real holding gains/losses	9

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	2 822	AF	Liabilities	289
AN.1	Produced assets	1 698	AF.2	Currency and deposits	10
AN.11	Fixed assets	1 423	AF.3	Securities other than shares	2
AN.12	Inventories	97	AF.4	Loans	169
AN.13	Valuables	178	AF.7	Other accounts payable	108
AN.2	Non-produced assets	1 124
AN.21	Tangible non-produced assets	1 124
AN.22	Intangible non-produced assets	0

AF	Financial assets	1 819
AF.2	Currency and deposits	840
AF.3	Securities other than shares	198
AF.4	Loans	24
AF.5	Shares and other equity	411
AF.6	Insurance technical reserves	291
AF.7	Other accounts receivable	55
			B.90	Net worth	4 352

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	110	AF	Liabilities	33
AN.1	Produced assets	61	AF.2	Currency and deposits	0
AN.11	Fixed assets	47	AF.3	Securities other than shares	0
AN.12	Inventories	4	AF.4	Loans	28
AN.13	Valuables	10	AF.7	Other accounts payable	5
AN.2	Non-produced assets	49
AN.21	Tangible non-produced assets	48
AN.22	Intangible non-produced assets	1

AF	Financial assets	199
AF.2	Currency and deposits	68
AF.3	Securities other than shares	35
AF.4	Loans	5
AF.5	Shares and other equity	13
AF.6	Insurance technical reserves	38
AF.7	Other accounts receivable	40
			B.10	Changes in net worth, total due to:	276
			B.10.1	Saving and capital transfers	178
			B.10.2	Other changes in volume of assets	2
			B.10.3	Nominal holding gains/losses	96
			B.10.31	Neutral holding gains/losses	87
			B.10.32	Real holding gains/losses	9

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	2 932	AF	Liabilities	322
AN.1	Produced assets	1 759	AF.2	Currency and deposits	10
AN.11	Fixed assets	1 470	AF.3	Securities other than shares	2
AN.12	Inventories	101	AF.4	Loans	197
AN.13	Valuables	188	AF.7	Other accounts payable	113
AN.2	Non-produced assets	1 173
AN.21	Tangible non-produced assets	1 172
AN.22	Intangible non-produced assets	1

AF	Financial assets	2 018
AF.2	Currency and deposits	908
AF.3	Securities other than shares	233
AF.4	Loans	29
AF.5	Shares and other equity	424
AF.6	Insurance technical reserves	329
AF.7	Other accounts receivable	95
			B.90	Net worth	4 628

Table A.IV.7 — Full sequence of accounts for non-profit institutions serving households

I: Production account

Uses	Uses	Uses	Resources	Resources	Resources
P.2	Intermediate consumption	6	P.1	Output	37
			P.11	Market output	21
			P.12	Output for own final use	0
			P.13	Other non-market output	16
B.1g	Value-added, gross	31
K.1	Consumption of fixed capital	3
B.1n	Value-added, net	28

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	23	B.1n	Value-added, net	28
D.11	Wages and salaries	12
D.12	Employers' social contributions	11
D.121	Employers' actual social contributions	10
D.122	Employers' imputed social contributions	1

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

B.2	Operating surplus	5

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	7	B.2	Operating surplus	5
D.41	Interest	7
D.42	Distributed income of corporations	0	D.4	Property income	5
D.422	Withdrawals from income of quasi-corporations	0	D.41	Interest	5
D.43	Reinvested earnings on direct foreign investment	0	D.42	Distributed income of corporations	0
D.44	Property income attributed to insurance policyholders	0	D.421	Dividends	0
D.45	Rent	0	D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.5	Balance or primary incomes	3

II.1.2.1: Entrepreneurial income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	2	B.2	Operating surplus	5
D.41	Interest	2
D.45	Rent	0	D.4	Property income	0
			D.41	Interest	0
			D.42	Distributed income of corporations	0
			D.421	Dividends	0
			D.422	Withdrawals from income of quasi-corporations	0
B.4	Entrepreneurial income	3

II.1.2.2: Allocation of other primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	5	B.4	Entrepreneurial income	3
D.41	Interest	5
D.45	Rent	0	D.4	Property income	5
			D.41	Interest	5
			D.42	Distributed income of corporations	0
			D.421	Dividends	0
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.5	Balance of primary incomes	3

II.2: Secondary distribution of income account

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

			D.7	Other current transfers	36
			D.72	Non-life insurance claims	0
			D.75	Miscellaneous current transfers	36
B.6	Disposable income	37

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
D.63	Social transfers in kind	13	B.6	Disposable income	37
D.631	Social benefits in kind	0
D.6313	Social assistance benefits in kind	0
D.632	Transfers of individual non-market goods and services	13

B.7	Adjusted disposable income	24

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	13	B.6	Disposable income	37
P.31	Individual consumption expenditure	13
D.8	Adjustment for the change in net equity of households in pension funds reserves	0

B.8	Saving	24

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
D.8	Adjustment for the change in net equity of households in pension funds reserves	0	B.7	Adjusted disposable income	24

B.8	Saving	24

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	21	B.8n	Saving, net	24

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

			D.9	Capital transfers, payable	– 3
			D.91	Capital taxes	0
			D.99	Other capital transfers	– 3

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	19	B.10.1	Changes in net worth due to saving and capital transfers	21
P.511	Acquisitions less disposals of tangible fixed assets	14
P.5111	Acquisitions of new tangible fixed assets	13
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	5
P.5121	Acquisitions of new intangible fixed assets	10
P.5122	Acquisitions of existing intangible fixed assets	0
P.5123	Disposals of existing intangible fixed assets	– 5
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	– 3

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	1
K.21	Acquisitions less disposals of land and other tangible non-produced assets	1
K.22	Acquisitions less disposals of intangible non-produced assets	0

B.9	Net lending (+): net borrowing (-)	4

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	32	F	Net incurrence of liabilities	28

F.2	Currency and deposits	12	F.2	Currency and deposits	0
F.21	Currency	2	F.22	Transferable deposits	0
F.22	Transferable deposits	7	F.29	Other deposits	0
F.29	Other deposits	3
			F.3	Securities other than shares	0
F.3	Securities other than shares	12
			F.4	Loans	24
F.4	Loans	0	F.41	Short-term	17
F.41	Short-term	0	F.42	Long-term	7
F.42	Long-term	0
			F.5	Shares and other equity	4
F.5	Shares and other equity	0	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	8	F.7	Other accounts payable	0
F.71	Trade credits and advances	0	F.71	Trade credits and advances	0
F.79	Other accounts receivable, except trade credits and advances	8	F.79	Other accounts payable, except trade credits and advances	0

			B.9	Net lending (+) net borrowing (-)	4

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	0	AF	Liabilities	0
AN.1	Produced assets	0	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.	0
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	0	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	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
of which: AN.11	Fixed assets	0	AF.4	Loans	0
AN.12	Inventories	0	AF.5	Shares and other equity	0
AN.13	Valuables	0	AF.6	Insurance technical reserves	0
AN.2	Non-produced assets	0	AF.7	Other accounts payable	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	0
K.10	Other volume changes in financial assets and liabilities 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: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.2	Changes in net worth due to other changes in volume of assets	0

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

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

AF	Financial assets	3
AF.2	Currency and deposits	2
AF.3	Securities other than shares	1
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.31	Changes in net worth due to neutral holding gains/losses	8

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

AF	Financial assets	– 2
AF.2	Currency and deposits	– 2
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains losses	2

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	324	AF	Liabilities	121
AN.1	Produced assets	243	AF.2	Currency and deposits	38
AN.11	Fixed assets	231	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	43
AN.13	Valuables	10	AF.5	Shares and other equity	0
AN.2	Non-produced assets	81	AF.6	Insurance technical reserves	5
AN.21	Tangible non-produced assets	81	AF.7	Other accounts payable	35
AN.22	Intangible non-produced assets	0

AF	Financial assets	172
AF.2	Currency and deposits	110
AF.3	Securities other than shares	25
AF.4	Loans	8
AF.5	Shares and other equity	22
AF.6	Insurance technical reserves	4
AF.7	Other accounts receivable	3
			B.90	Net worth	375

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	25	AF	Liabilities	28
AN.1	Produced assets	21	AF.2	Currency and deposits	0
AN.11	Fixed assets	21	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	24
AN.13	Valuables	0	AF.5	Shares and other equity	4
AN.2	Non-produced assets	4	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	4	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	33
AF.2	Currency and deposits	12
AF.3	Securities other than shares	13
AF.4	Loans	0
AF.5	Shares and other equity	1
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	8
			B.10	Changes in net worth, total due to:	31
			B.10.1	Saving and capital transfers	21
			B.10.2	Other changes in volume of assets	0
			B.10.3	Nominal holding gains/losses	10
			B.10.31	Neutral holding gains/losses	8
			B.10.32	Real holding gains/losses	2

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	349	AF	Liabilities	149
AN.1	Produced assets	264	AF.2	Currency and deposits	38
AN.11	Fixed assets	252	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	67
AN.13	Valuables	10	AF.5	Shares and other equity	4
AN.2	Non-produced assets	85	AF.6	Insurance technical reserves	5
AN.21	Tangible non-produced assets	85	AF.7	Other accounts payable	35
AN.22	Intangible non-produced assets	0

AF	Financial assets	205
AF.2	Currency and deposits	122
AF.3	Securities other than shares	38
AF.4	Loans	8
AF.5	Shares and other equity	23
AF.6	Insurance technical reserves	4
AF.7	Other accounts receivable	11
			B.90	Net worth	406

ANNEX V

DEFINITION OF GOVERNMENT DEFICIT FOR THE PURPOSE OF THE EXCESSIVE DEFICIT PROCEDURE

For the purpose of the Member States' reports to the Commission under the excessive deficit procedure laid down in Council Regulation (EC) No 3605/93 ([^E0127]), ‘Government deficit’ is the balancing item ‘net borrowing/net lending’ of General Government, including streams of interest payments resulting from swaps arrangements and forward rate agreements. This balancing item is codified as EDPB9. For this purpose, interest includes the abovementioned flows and is codified as EDPD41.

ANNEX B

TRANSMISSION PROGRAMME OF NATIONAL ACCOUNTS DATA

Overview of the tables

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