GFS Classifi cations 391
Table A8.3 Classifi cations of Flows and Stock Positions in Assets and LiabilitiesClassifi cation
of transactions
in assets and
liabilities^1Classifi cation
of holding
gains and
losses in
assets and
liabilitiesClassifi cation
of other
changes in
the volume
of assets and
liabilitiesClassifi cation
of total other
economic
fl ows in
assets and
liabilitiesClassifi cation
of stock
positions in
assets and
liabilities
Domestic 321 421 521 921 621
Same instrument breakdown as
above, but excluding monetary gold
for all fl ows and stock positions and
SDRs for stock positions3211–3218 4211–4218 5211–5218 9211–9218 6212–6218External 322 422 522 922 622
Same instrument breakdown as above 3221–3228 4221–4228 5221–5228 9221–9228 6221–6228
Liabilities 33 43 53 93 63
Special Drawing Rights (SDRs) 3301 4301 5301 9301 6301
Currency and deposits 3302 4302 5302 9302 6302
Debt securities 3303 4303 5303 9303 6303
Loans 3304 4304 5304 9304 6304
Equity and investment fund shares 3305 4305 5305 9305 6305
Equity 33051 43051 53051 93051 63051
Investment fund shares or units 33052 43052 53052 93052 63052
Insurance, pension, and standardized
guarantee schemes [GFS]3306 4306 5306 9306 6306Nonlife insurance technical reserves 33061 43061 53061 93061 63061
Life insurance and annuities
entitlements33062 43062 53062 93062 63062Pension entitlements [GFS] 33063 43063 53063 93063 63063
Claims of pension funds on pension
manager33064 43064 53064 93064 63064Provisions for calls under
standardized guarantee schemes33065 43065 53065 93065 63065Financial derivatives and employee
stock options3307 4307 5307 9307 6307Financial derivatives 33071 43071 53071 93071 63071
Employee stock options 33072 43072 53072 93072 63072
Other accounts payable 3308 4308 5308 9308 6308
Trade credit and advances 33081 43081 53081 93081 63081
Miscellaneous other accounts
payable33082 43082 53082 93082 63082Domestic 331 431 531 931 631
Same instrument breakdown as
above, but excluding SDRs3312–3318 4312–4318 5312–5318 9312–9318 6312–6318External 332 432 532 932 632
Same instrument breakdown as above 3321–3328 4321–4328 5321–5328 9321–9328 6321–6328
Memorandum items
Own-account capital formation 3M1
Compensation of employees 3M11
Use of goods and services 3M12
Consumption of fi xed capital 3M13
Other taxes on production minus
other subsidies on production3M14(continued)