Balance sheets for financial assets and liabilities (stocks)



Balance sheets for financial assets and liabilities (stocks) for 2017, non-consolidated
(Million levs)
  Sectors Total economy Non-financial corporations Financial corporations General government Households and NPISH1 Rest of the world
ESA 2010 codes S.1 S.11 S.12 S.13 S.14+S.15 S.2
Stocks of financial instruments ESA 2010 codes              
Financial assets AF.A   537 869 174 644 186 262 34 693 142 270 151 600
Monetary gold and SDRs AF.1   4 169 NaN 4 169 NaN NaN NaN
Monetary gold AF.11   2 748 NaN 2 748 NaN NaN NaN
Special drawing rights (SDRs) AF.12   1 421 NaN 1 421 NaN NaN NaN
Currency and deposits AF.2   144 711 32 706 49 367 13 591 49 047 5 215
Currency AF.21   11 724 8 342 2 384 9 989 0
Transferable deposits AF.22   72 104 19 555 35 259 4 822 12 468 2 154
Other deposits AF.29   60 883 4 809 11 724 8 760 35 590 3 061
Debt securities AF.3   48 563 1 178 46 309 729 347 10 046
Short-term AF.31   1 206 245 961 0 0 0
Long-term AF.32   47 357 933 45 348 729 347 10 046
Loans AF.4   85 875 16 609 64 549 2 731 1 986 47 457
Short-term AF.41   20 432 1 714 18 025 152 541 1 947
Long-term AF.42   65 443 14 895 46 524 2 579 1 445 45 510
Equity and investment fund shares/units AF.5   120 749 36 118 11 913 8 339 64 379 78 509
Equity AF.51   117 483 35 795 9 733 8 339 63 616 78 466
Listed shares AF.511   10 703 4 414 3 128 887 2 274 1 064
Unlisted shares AF.512   52 936 16 378 3 307 1 669 31 582 44 378
Other equity AF.519   53 844 15 003 3 298 5 783 29 760 33 024
Investment fund shares/units AF.52   3 266 323 2 180 0 763 43
Money market fund shares /units AF.521   NaN NaN NaN NaN NaN NaN
Non-Money market fund shares /units AF.522   NaN NaN NaN NaN NaN NaN
Insurance pension and standardised guarantees AF.6   17 872 615 2 324 36 14 897 123
Non life insurance technical reserves AF.61   3 759 615 2 324 36 784 123
Life insurance and annuity entitlements AF.62   1 315 NaN NaN NaN 1 315 0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits AF6M   12 798 NaN NaN NaN 12 798 0
Pension entitlements AF.63   NaN NaN NaN NaN NaN NaN
Claims of pension funds on pension managers AF.64   NaN NaN NaN NaN NaN NaN
Entitlements to non-pension benefits AF.65   NaN NaN NaN NaN NaN NaN
Provisions for calls under standardised guarantees AF.66   0 0 0 0 0 0
Financial derivatives and employee stock options AF.7   405 77 169 1 158 218
Financial derivatives AF.71   NaN NaN NaN NaN NaN NaN
Employee stock options AF.72   NaN NaN NaN NaN NaN NaN
Other accounts receivable AF.8   115 525 87 341 7 462 9 266 11 456 10 032
Trade credits and advances AF.81   65 647 60 971 2 131 972 1 573 6 207
Other accounts receivable, excluding trade credits and advances AF.89   49 878 26 370 5 331 8 294 9 883 3 825
Financial liabilities AF.L   591 231 345 523 180 951 35 571 29 186 95 490
Monetary gold and SDRs AF.1   NaN NaN NaN NaN NaN 1 421
Monetary gold AF.11   NaN NaN NaN NaN NaN NaN
Special drawing rights (SDRs) AF.12   NaN NaN NaN NaN NaN 1 421
Currency and deposits AF.2   117 069 NaN 117 069 NaN NaN 32 857
Currency AF.21   10 017 NaN 10 017 NaN NaN 1 707
Transferable deposits AF.22   54 156 NaN 54 156 NaN NaN 20 102
Other deposits AF.29   52 896 NaN 52 896 NaN NaN 11 048
Debt securities AF.3   25 365 4 295 1 215 19 855 0 33 244
Short-term AF.31   325 111 214 0 0 881
Long-term AF.32   25 040 4 184 1 001 19 855 0 32 363
Loans AF.4   123 781 85 304 10 282 7 541 20 654 9 551
Short-term AF.41   19 694 16 018 2 129 26 1 521 2 685
Long-term AF.42   104 087 69 286 8 153 7 515 19 133 6 866
Equity and investment fund shares/units AF.5   191 889 165 335 24 563 851 1 140 7 369
Equity AF.51   190 838 165 335 23 512 851 1 140 5 111
Listed shares AF.511   10 403 6 050 4 353 0 0 1 364
Unlisted shares AF.512   95 162 81 479 13 034 649 0 2 152
Other equity AF.519   85 273 77 806 6 125 202 1 140 1 595
Investment fund shares/units AF.52   1 051 NaN 1 051 NaN NaN 2 258
Money market fund shares /units AF.521   NaN NaN NaN NaN NaN NaN
Non-Money market fund shares /units AF.522   NaN NaN NaN NaN NaN NaN
Insurance pension and standardised guarantees AF.6   17 995 0 17 995 0 0 0
Non life insurance technical reserves AF.61   3 882 NaN 3 882 NaN NaN 0
Life insurance and annuity entitlements AF.62   1 315 NaN 1 315 NaN NaN 0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits AF6M   12 798 0 12 798 0 0 0
Pension entitlements AF.63   NaN NaN NaN NaN NaN NaN
Claims of pension funds on pension managers AF.64   NaN NaN NaN NaN NaN NaN
Entitlements to non-pension benefits AF.65   NaN NaN NaN NaN NaN NaN
Provisions for calls under standardised guarantees AF.66   0 0 0 0 0 0
Financial derivatives and employee stock options AF.7   543 88 250 205 0 80
Financial derivatives AF.71   NaN NaN NaN NaN NaN NaN
Employee stock options AF.72   NaN NaN NaN NaN NaN NaN
Other accounts receivable AF.8   114 589 90 501 9 577 7 119 7 392 10 968
Trade credits and advances AF.81   66 140 58 082 3 535 1 289 3 234 5 714
Other accounts receivable, excluding trade credits and advances AF.89   48 449 32 419 6 042 5 830 4 158 5 254
Financial net worth BF.90   -53 362 -170 879 5 311 -878 113 084 56 110

1 NPISH - Non-profit institution serving households
NaN - missing data
31.10.2018
Annual Financial Accounts
Contact
Contact organisation

National Statistical Institute

Contact organisation unit

Financial National Accounts Department

Contact name

Peter Kamenov

Desislava Malinkova

Milena Georgieva

Contact person function

Head of unit

State expert

State expert

 

Contact mail address

2, P. Volov Str.; 1038 Sofia, Bulgaria

Contact email address

[email protected]

[email protected]

[email protected]     

Contact phone number

+359 2 9857 516

+359 2 9857 192

+359 2 9857 708

Contact fax number
Metadata update
Metadata last certified31 October 2018
Metadata last posted31 October 2018
Metadata last update31 October 2018
Statistical presentation
Data description

Annual national financial accounts reflect the balances of stocks and flows by institutional sectors of the economy: Non-financial corporations (S.11); Central Bank (S.121); Other monetary financial institutions (S.122+s.123); Non-Money-Market Investment Funds (S.124); Other Financial intermediaries, except insurance corporations and pension funds, financial auxiliaries and captive financial institutions and money lenders (s.125+s.126+s.127); Insurance companies and pension funds (S.128+s.129); General government (S.13); Households (S.14); Non-profit institutions serving households (S.15); Rest of the world (S.2). Balancing item is a net lending / net borrowing. Taxes and social security contributions are calculated using the method of time-adjusted cash basis in accordance with Regulation (EC) № 2516/2000 on taxes and social security contributions.
 

Classification system

• European system of national and regional accounts, 2010 (ESA 2010);
• Manual on government deficit and debt - implementation of ESA 2010.

Sector coverage

All institutional sectors of ESA 2010.

Statistical concepts and definitions

• European system of national and regional accounts, 2010 (ESA 2010);
• Manual on government deficit and debt - implementation of ESA 2010.

Statistical unit

Enterprise.

Statistical population

Financial instruments by Institutional sectors.

Reference area

Financial indicators for all domestic sectors of economy (S.1) and Rest of the world (S.2)

Time coverage

Stocks - 1995 - 2017; Transactions - 1996-2017.

Base period

Not applicable.

Unit of measure

Million BGN

Reference period

Year.

Institutional mandate
Legal acts and other agreements

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union;
• Commission implementing Regulation (EU) No 724/2014 of 26 June2014 on the interchange standard for the transmission of data required under Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union
•Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community;
• Council Regulation (EU) No 679/2010 of 26 July 2010 amending Regulation (EC) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure;
• Commission Regulation (EU) No 220/2014 of 7 March 2014 amending Council Regulation (EC) No 479/2009 as regards references to the European system of national and regional accounts in the European Union (applies since 1 September 2014).

Data sharing

According Eurostat transmission program.

Confidentiality
Confidentiality - policy

• Law on Statistics;

• Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

• Regulation (EU) 2015/759 of the European parliament and of the Council of 29 April 2015 amending Regulation (EC) No 223/2009 on European statistics

Confidentiality - data treatment

Individual data are not published in accordance with article 25 of the Law on Statistics. The distribution of individual data can be performed only in accordance with article 26 of the same law.

Release policy
Release calendar

The date of publishing of the statistical data is shown in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. The data for stocks and transactions and net lending / net borrowing by institutional sectors are presented to Eurostat and published in the Website of NSI.

Release calendar access

The calendar is available on the NSI website: http://www.nsi.bg/en/node/79

 

User access

Data is published on the NSI website, section Macroeconomic statistics in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.

Frequency of dissemination

Annually.

Accessibility and clarity
News release

Not applicable.

Publications

Main macroeconomic indicators electronic format.

On-line database

The survey results are available to all users on the NSI website under the heading Macroeconomic statistics  Financial national accounts: http://www.nsi.bg/en/node/6552

Micro-data access

Not applicable.

Other

Not applicable.

Documentation on methodology

· Annual financial accounts - data sources and methods (Bulgaria);

· European system of national and regional accounts 2010.

Quality documentation

Not applicable.

Quality management
Quality assurance

· European Statistics Code of Practice;

· Common framework for quality management in the National Statistical System.

Quality assessment

The quality assessment procedure includes arithmetical checks on the data and consistency checks with the ESA 2010.

Relevance
User needs

Main users of date for Annual economic accounts:

· Eurostat;

· European Central Bank (ECB);

· Bulgarian National Bank (BNB);

· International financial institutions, etc.

User satisfaction

Not applicable.

Completeness

Bulgarian financial accounts meet all requirements, concerning financial indicators and institutional sectors of ESA 2010.

Accuracy and reliability
Overall accuracy

Overall accuracy is ensured according to the above regulations.

Sampling error

Not applicable.

Non-sampling error

Not applicable.

Timeliness and punctuality
Timeliness

T+9 mounts in the current year with data for previous year, according Eurostat Transmission program requirements.

Punctuality

T+9, without any delay.

Coherence and comparability
Comparability - geographical

Not applicable.

Comparability - over time

The published data for financial accounts for financial indicators and institutional sectors are comparable over time according Eurostat Transmission program requirements.

Coherence - cross domain

The elaboration of financial accounts followed procedures and rules that intended to ensure clarity and methodological reliability of the results:

· Consistency checks are performed using different data sources providing;

· In some cases additional enquiries are made in order to clarify the causes of some differences in primary data. In other cases the most methodologically reliable source are chosen.

Coherence - internal

Internal coherence is fully ensured.

Cost and burden

Not applicable.

Data revision
Data revision - policy

According requirement of Eurostat main revisions and current revisions.

Data revision - practice

Current revision policy  yearly are made mainly, related with revisions of the data of Notification tables, International Investment position, Money and banking statistics, etc.

Statistical processing
Source data

Main data sources for compilation of annual financial accounts are:
• Annual statistical reports of NSI for institutional sectors: Non-financial enterprises; Other financial intermediaries except insurance corporations and pension funds, Insurance companies and pension funds, Non-profit institutions serving households;
• Balance sheets and trial balances of the sub-sectors of general government, Consolidated fiscal program;
• Monetary and banking statistics reports of the BNB for sectors "Central bank" and "Other monetary financial institutions" and balance of payments and International Investment Position  of the sector "Rest of the World";
• Information supplied by the Central Depository of quoted and unquoted shares and stock market for compensatory instruments.
 

Frequency of data collection

Annually.

Data collection

Exhaustive surveys for all economic units.

Data validation

Validation of the data from Eurostat.

Data compilation

Analysing, balancing, grouping.

Adjustment

Not applicable.

Comment
Download in SDMX 2.1 file format: Annual Financial Accounts
Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Download in SDMX 2.0 file format: Annual Financial Accounts
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml