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As a general rule in national accounts, the financial flows have to be recorded on a non-consolidated basis. However, consolidation data can be more significant for certain kind of analysis. In Subject 610Q, data are reported on a consolidated basis, which means that counterparts’ transactions of financial assets or liabilities of sub-sectors of the same sector and of institutional units of the same sub-sector are eliminated. As a general principal, the valuation of the financial assets and liabilities are at market value, which is the basic reference for valuation in the SNA. Definitions and concepts are currently in line with the 1993 System of national Accounts (SNA 1993) (see 1993sna.pdf link). For the new 2008 SNA, which will be implemented as from 2014, see SNA2008.pdf link. French version, forthcoming (see sna2008.asp link). Unit of measure used - Statistics are reported at current prices in millions of national currency.
Historical versions of this dataset since 14 八月 2015 are available.