Financial Balance Sheets, SNA 2008: Counterpart information - non-consolidated stocks, annual (Edition 2021)

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