244 Government Finance Statistics Manual 2014
changes in the volume of assets (reclassifi cation)
should be recorded to maintain the integrated GFS
framework of stock positions and fl ows (see para-graphs 9.25 and 10.79).
9.87 Th e composition of the sectors listed in
Table 9.2 is described in Chapter 2. All nonresident
units are referred to collectively as the external sec-
tor (“rest of the world” sector in the 2008 SNA). In
the GFS framework, it is important to know not only
the total amount of fi nancing receivable from non-
resident units, but also the types of nonresident units
supplying the fi nancing.^22 In GFS, therefore, the sec-(^22) Oft en, in cases of traded debt securities, this will show only the
initial holders.
Table 9.2 Net Acquisition of Financial Assets and Net Incurrence of Liabilities Classifi ed by Residence of
the Counterparty
82 Net acquisition of fi nancial assets 83 Net incurrence of liabilities
821 Domestic debtors 831 Domestic creditors
8211 General government 8311 General government
8212 Central bank 8312 Central bank
8213 Deposit-taking corporations except the
central bank
8313 Deposit-taking corporations except the
central bank
82131 Public deposit-taking corporations except
the central bank
83131 Public deposit-taking corporations except
the central bank
82132 Private deposit-taking corporations 83132 Private deposit-taking corporations
8214 Other fi nancial corporations 8314 Other fi nancial corporations
82141 Other public fi nancial corporations 83141 Other public fi nancial corporations
82142 Other private fi nancial corporations 83142 Other private fi nancial corporations
8215 Nonfi nancial corporations 8315 Nonfi nancial corporations
82151 Public nonfi nancial corporations 83151 Public nonfi nancial corporations
82152 Private nonfi nancial corporations 83152 Private nonfi nancial corporations
8216 Households and nonprofi t institutions serving
households
8316 Households and nonprofi t institutions serving
households
822 External debtors 832 External creditors
8221 General government 8321 General government
8227 International organizations 8327 International organizations
8228 Financial corporations other than international
organizations
8328 Financial corporations other than international
organizations
82281 Central banks 83281 Central banks
82282 Financial corporations not elsewhere
classifi ed
83282 Financial corporations not elsewhere
classifi ed
8229 Other nonresidents 8329 Other nonresidents
tor classifi cation principles could also be applied to
nonresident units. In particular, all foreign govern-
ments and international organizations are treated as
separate sectors in Table 9.2.
Classifi cation of Debt Liabilities and
Financial Assets Corresponding to Debt
Instruments by Maturity
9.88 A supplementary classifi cation of the stock
positions of debt liabilities and fi nancial assets corre-
sponding to debt instruments by maturity and type
of fi nancial instrument is of particular interest and is
shown in Table 7.12. If analytically useful, the same
classifi cation structure could be applied for transac-
tions in these debt liabilities and fi nancial assets cor-
responding to debt instruments.