United Nations Statistics Division

United Nations Statistics Division
Statistics and Statistical Methods Publications


Provisional International Guidelines on the National and Sectoral Balance-Sheet and Reconciliation Accounts of the System of National Accounts
 
Series: M, No.60 
Sales number:
77.XVII.10
Languages available:*E, *F, *R, *S

This publication contains detailed guidelines within the framework of SNA on balance-sheet and reconciliation accounts of institutional units only. It does not deal with statistics of the stocks of tangible assets that establishment-type units use in producing goods and services. Chapter I discusses the uses of balance-sheet and reconciliation accounts of institutional sectors; Chapter II deals with the relationship of the proposed guidelines to the transactions accounts of the SNA; chapter III defines national wealth and explains the concept of the independent net worth of corporations. The definition of the statistical units recommended for the balance-sheet accounts and their classification into institutional sectors are discussed in chapter IV. Chapter V proposes schemes of classification for assets and liabilities. The conceptual and practical problems of valuation of assets and liabilities and the entries in the reconciliation accounts, which concern the differences between the capital finance transactions during a period of account and the changes in the balance-sheet figures between the beginning and the end of the period, are discussed in chapters VI and VII. The standard accounts and supporting tables on balance sheets and reconciliations which should be added to the transactions accounts of SNA are shown in chapter VIII. Chapter IX contains a brief discussion of the statistical sources and practical problems of compiling balance-sheet and reconciliation data.------ Out of print.


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