International Family of Classifications

System of National Accounts: Other Flows (SNA Other Flows K and B 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
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Year Adopted:
Year Published:
Available Languages (besides English):
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Purpose of the Classification

Statistical Domains:
2.2 Economic accounts
To classify the other changes in assets accounts and balancing and net worth items
Main Applications:
Macro-economic accounts
Main Users:
National accounts compilers and users


Other changes in asset accounts (K1 to K7); Balancing items of the current accounts (B1 to B8 with g appended for gross and n for net); net lending/net borrowing (B9); changes in net worth (B10); External balance of goods and services (B11); current external balance (B12); and Net worth (B90).
Concept Being Classified:
This is a classification of balancing and net worth items as well as other changes in asset accounts.
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:
The Balancing and net worth, B codes, has up to three hierarchical levels, in addition 13,3,2 items in levels 1, 2 and 3, respectively. The other changes in asset accounts has two hierarchical levels, K1 to K7, but only K2, K6 and K7 have a second level.
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:
Appending g for gross and n for net to codes B1 to B8, an important distinction. K codes used to go from K1 to K12, but in 2008 SNA go from K1 to K7, consequently the codes have changed significantly.

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