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The Private sector debt is the stock of liabilities (at the end of the year) held by the sectors Non-Financial corporations (S.11) and Households and Non-Profit institutions serving households (S.14_S.15). The instruments that are taken into account to compile private sector debt are Debt securities (F.3) and Loans (F.4).
Financial flows and stocks data are often referred to collectively in the national accounts framework as 'financial accounts'. Financial flows consist of transactions and other flows, and represent the difference between the opening financial balance sheet at the start of the year and the closing balance sheet at the end of the year.
The data are compiled in accordance with the European System of Accounts, 2010 edition (ESA 2010), which came into force in September 2014.
The MIP scoreboard indicator is the consolidated Private sector debt, in percentage of GDP. For the MIP purposes are published annual consolidated and non-consolidated data by institutional sectors and financial instruments.