214 Government Finance Statistics Manual 2014
Table 7.11 Cross-Classifi cation of Financial Assets and Liabilities by the Institutional Sector of the
Counterparty
Monetary
gold^1 and
SDRs
Currency
and
deposits
Debt
securities Loans
Equity and
investment
fund shares
Insurance,
pension, and
standardized
guarantee
schemes [GFS]
Financial
derivatives
and
employee
stock options
Other
accounts
receivable/
payable
Financial assets:
Domestic debtors
General government^2
Central bank
Deposit-taking
corporations except the
central bank
Public deposit-taking
corporations except the
central bank
Private deposit-taking
corporations except the
central bank
Other fi nancial
corporations
Public other fi nancial
corporations
Private other fi nancial
corporations
Nonfi nancial corporations
Public nonfi nancial
corporations
Private nonfi nancial
corporations
Households and nonprofi t
institutions serving
households
External debtors
General government
International
organizations
Financial corporations
other than international
organizations
Central banks
Financial corporations
not elsewhere classifi ed
Other nonresidents
Liabilities:
Domestic creditors
Same institutional
breakdown as above
External creditors
Same institutional
breakdown as above
(^1) Gold bullion does not have a counterparty. By convention, in this table, the counterparty to the stock position in gold bullion is shown as
other nonresidents.
(^2) Zero if data cover the consolidated general government. Further breakdown/of which lines could allow for the identifi cation of subsectors
and individual units (see Table 3.1).