International Family of Classifications

System of National Accounts: Classifications of transactions (SNA Classifications of transactions P NP D and F 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):
Français, Español, العربية, Pусский, 中文, Indonesian, Macedonian, Persian Details...
Fully available in all of the languages above

Purpose of the Classification

Statistical Domains:
2.2 Economic accounts
To classify transactions
Main Applications:
Macro-economic accounts
Main Users:
National accounts compilers and users


The transaction classifications cover products (including produced assets), non-produced assets and distributive transactions.
Concept Being Classified:
Transactions in products (the product codes describe supply and use of goods and services produced in the SNA); transactions in non-produced assets; distributive transactions (such employee incomes, taxes on production and imports, current and capital transfers); net acquisition of financial assets; and net incurrence of 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:
This classification covers P, NP, D, and F codes The product (Pcodes) have 4 levels. The codes relating to fixed capital are qualified by g for gross entries, n for net entries, and c for consumption of fixed capital. Acquisitions less disposals of non-produced assets (NP codes) has one level, with 3 items. Distributive transactions (D codes) has 4 levels. The codes for capital transfers, therefore, have either r for receivable or p for payable appended to the basic code. Net acquisition of financial assets/Net incurrence of liabilities (F code) has three levels, level 1 has 8 items, level 2 has 20 items and level 3 has 9 items.
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:
Monetary gold and SDRs (F1) now disaggregated into (F11) Monetary gold and (F12) SDRs. Non-life insurance technical provisions (F61) no longer disaggregated into F611 and F612. In SNA 2000, a new category (F7) Financial derivatives and employee stock options is subdivided into Financial derivatives (F71) Options (F711) Forwards (F712) Employee stock options (F72) The F7 in SNA 1993 becomes in SNA 2008 "Other accounts receivable/payable" (F8), the level of disaggregation remains the same: (F81) Trade credits and advances and (F89) Other accounts receivable/payable. P51 Gross Fixed Capital Formation has been elaborated Employers' actual social contributions (D121) has now been disaggregated into (D1211) Employers' actual pension contributions and (D1212) Employers' actual non-pension contributions Employers' imputed social contributions (D122) has now been disaggregated into (D1221) Employers' imputed pension contributions and (D1222) Employers' imputed non-pension contributions. Acquisitions less disposals of non-produced assets appears for the first time as a separate category

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