Financial Accounts, SNA 2008: Counterpart information - non consolidated flows, quarterly (Edition 2022)

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a given financial instrument it is possible to trace the creditor-debtor relations between institutional sectors and with the rest of the world.

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Keywords: financial, creditor, sheets, accounts, balance, debtor