International Family of Classifications

System of National Accounts: Entries Related to Stocks of Assets and Liabilities (SNA Stocks of assets and liabilities L and AN codes)

Basic Bibliographic Information

To Be Determined
Sales No. E.08.XVII.29, ST/ESA/STAT/SER.F/2/Rev.5 ISBN 978-92-1-161522-7 Copyright © 2009 European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations and World Bank
United Nations Statistics Division
Available Formats:
Print, PDF
Year Adopted:
Year Published:
Available Languages (besides English):
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Purpose of the Classification

Statistical Domains:
2.2 Economic accounts
To classify entries related to stocks of assets and liabilities
Main Applications:
Macro-economic accounts
Main Users:
National accounts compilers and users


covering stock levels at the start (LS) and end (LE) of a period, and the total changes between them (LX). All three codes qualified by asset types.The LX entries are the sum of the entries of P5, NP, F and K codes for the assets in question for the period covered.
Concept Being Classified:
A balance sheet is a statement, drawn up in respect of a particular point in time, of the values of as sets owned and of the liabilities owed by an institutional unit or sector or economy. This is a classification of that shows opening, changes and closing levels of assets and liabilities.
Statistical Units:
The economy, institutional units or sectors
Main Principles:
There are three guiding principles underlying the codes, namely: a) they should reflect the inherent structure of the accounting system; b) they should be suitable for use in a data transmission programmes; and c) they should facilitate data retrieval.
Relationships to Other International Classifications:
Related To:
Major Differences (Scope, Structure, and Concepts):
Classifications of production, products, purpose of expenditure are imbedded in the SNA classifcations, and these include COFOG, COICOP, COPNI, and COPP; ISIC; CPC; SITC; HS.
The SNA describes a coherent, consistent and integrated set of macroeconomic accounts in the context of a set of internationally agreed concepts, definitions, classifications and accounting rules. The SNA utilizes major classifications like COFOG, COICOP, COPNI, and COPP; ISIC; CPC; SITC; HS. As explained above, classifications of production, products, purpose of expenditure are imbedded in the SNA classifications.

Classification Structure

Definition of Structure:
Level Name:
Code Format:
Number of Items:
Opening balance sheet (LS) Changes in balance sheet (LX) Closing balance sheet (LE) Where The LX entries are the sum of the entries of P5, NP, F and K codes for the assets in question for the period covered. The classification of non-financial assets (AN codes) has 5 levels. Levels 1, 2, 3, 4 and 5 have 2, 6, 24, 17 and 2 items, respectively.
Criteria for Definition of Levels:
The levels of the classification reflect the inherent accounting structure of the 2008 SNA and another consideration is the ease of data transmission and retrieval.

Revision Information

Chronology of revisions/versions of the classification:
Year Adopted:
Title or Version Number:
Official Adopting Entity:
United Nations Statistical Commission
Coordinating Entity:
Inter Secretariat Working Group on National Accounts
Reason for Latest Revision:
The revision was undertaken in response to the UN Statistical Commission's guidance to introduce treatments for those aspects of economies that have become more prominent in recent years, elaborate on points that have increasingly become the focus of analytical attention and clarify the national accounting treatment of a wide range of topics.
Major Changes:
The L codes have been presented concisely. The 1993 SNA codes were identical for transactions in assets, revaluation and asset levels, making them unsuitable for data transmission. Because the codes for other volume changes were quite different, there was no way to establish the links between opening and closing balance sheets in terms of codes. The new coding system uses a two part code to resolve the problem, but with one part close to the existing asset codes.

Supporting Documents

Coding Index Available:
Training Materials and Other Documents:
Part of 2008 SNA implementation

Contact Information

Agency / Office:
UNSD, National Accounts Section
Contact Name:
National Accounts Section