Government Finance Statistics Manual 2014

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Other Economic Flows 247


Table 10.2 Classifi cation of Other Economic Flows
Holding gains
and losses

Other changes in
the volume of assets

Total other
economic fl ows
Change in net worth due to total other economic fl ows /
holding gains and losses / other changes in the volume of assets 4 5 9
Nonfi nancial assets 41 51 91
Fixed assets 411 511 911
Buildings and structures 4111 5111 9111
Dwellings 41111 51111 91111
Buildings other than dwellings 41112 51112 91112
Other structures 41113 51113 91113
Land improvements 41114 51114 91114
Machinery and equipment 4112 5112 9112
Transport equipment 41121 51121 91121
Machinery and equipment other than transport equipment 41122 51122 91122
Other fi xed assets 4113 5113 9113
Cultivated biological resources 41131 51131 91131
Intellectual property products 41132 51132 91132
Weapons systems 4114 5114 9114
Inventories 412 512 912
Materials and supplies 41221 51221 91221
Work in progress 41222 51222 91222
Finished goods 41223 51223 91223
Goods for resale 41224 51224 91224
Military inventories 41225 51225 91225
Valuables 413 513 913
Nonproduced assets 414 514 914
Land 4141 5141 9141
Mineral and energy resources 4142 5142 9142
Other naturally occurring assets 4143 5143 9143
Noncultivated biological resources 41431 51431 91431
Water resources 41432 51432 91432
Other natural resources 41433 51433 91433
Intangible nonproduced assets 4144 5144 9144
Contracts, leases, and licenses 41441 51441 91441
Goodwill and marketing assets 41442 51442 91442
Financial assets 42 52 92
Monetary gold and Special Drawing Rights (SDRs) 4201 5201 9201
Currency and deposits 4202 5202 9202
Debt securities 4203 5203 9203
Loans 4204 5204 9204
Equity and investment fund shares 4205 5205 9205
Equity 42051 52051 92051
Investment fund shares or units 42052 52052 92052
Insurance, pension, and standardized guarantee schemes [GFS] 4206 5206 9206
Nonlife insurance technical reserves 42061 52061 92061
Life insurance and annuities entitlements 42062 52062 92062
Pension entitlements [GFS] 42063 52063 92063
Claims of pension funds on pension manager 42064 52064 92064
Provisions for calls under standardized guarantee schemes 42065 52065 92065
Financial derivatives and employee stock options 4207 5207 9207
Financial derivatives 42071 52071 92071
Employee stock options 42072 52072 92072
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