Balance sheets for financial assets and liabilities (stocks)

Time series : FS_1.1.1.balance_en.xls

Balance sheets for financial assets and liabilities (stocks) for 2020, 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		667 364	213 676	229 637	40 377	183 674	153 863
Monetary gold and SDRs	AF.1		5 362	NaN	5 362	NaN	NaN	1 403
Monetary gold	AF.11		3 954	NaN	3 954	NaN	NaN	NaN
Special drawing rights (SDRs)	AF.12		1 409	NaN	1 409	NaN	NaN	1 403
Currency and deposits	AF.2		196 683	50 517	69 959	12 904	63 302	5 732
Currency	AF.21		28 897	18 404	9 041	5	1 447	0
Transferable deposits	AF.22		124 043	27 985	50 645	11 535	33 878	2 881
Other deposits	AF.29		43 744	4 128	10 273	1 364	27 978	2 851
Debt securities	AF.3		58 181	343	56 595	770	473	12 474
Short-term	AF.31		11 037	0	11 037	0	0	0
Long-term	AF.32		47 144	343	45 559	770	473	12 474
Loans	AF.4		99 158	18 313	78 410	2 117	318	47 759
Short-term	AF.41		17 924	1 757	15 904	248	15	1 914
Long-term	AF.42		81 234	16 556	62 506	1 869	303	45 846
Equity and investment fund shares/units	AF.5		143 614	35 517	13 464	10 373	84 260	74 669
Equity	AF.51		137 787	35 287	9 306	10 348	82 847	74 579
Listed shares	AF.511		10 906	4 308	3 343	156	3 099	3 048
Unlisted shares	AF.512		55 197	13 802	4 972	3 885	32 538	35 037
Other equity	AF.519		71 685	17 177	990	6 308	47 210	36 495
Investment fund shares/units	AF.52		5 826	230	4 158	24	1 413	89
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		22 743	1 331	138	48	21 227	1 398
Non life insurance technical reserves	AF.61		3 709	1 331	138	48	2 193	1 398
Life insurance and annuity entitlements	AF.62		1 745	NaN	NaN	NaN	1 745	0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	AF6M		17 289	NaN	NaN	NaN	17 289	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		493	80	214	1	197	359
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		141 130	107 574	5 494	14 165	13 897	10 070
Trade credits and advances	AF.81		79 196	71 291	1 207	4 381	2 316	6 173
Other accounts receivable, excluding trade credits and advances	AF.89		61 934	36 282	4 287	9 784	11 581	3 896
Financial liabilities	AF.L		696 707	378 066	237 048	44 494	37 099	122 975
Monetary gold and SDRs	AF.1		1 403	NaN	1 403	NaN	NaN	3 817
Monetary gold	AF.11		NaN	NaN	NaN	NaN	NaN	2 408
Special drawing rights (SDRs)	AF.12		1 403	NaN	1 403	NaN	NaN	1 409
Currency and deposits	AF.2		157 002	NaN	157 002	NaN	NaN	45 413
Currency	AF.21		21 241	NaN	21 241	NaN	NaN	7 656
Transferable deposits	AF.22		98 721	NaN	98 721	NaN	NaN	28 202
Other deposits	AF.29		37 041	NaN	37 041	NaN	NaN	9 555
Debt securities	AF.3		30 620	3 172	1 349	26 100	0	40 035
Short-term	AF.31		14	14	0	0	0	11 023
Long-term	AF.32		30 605	3 157	1 349	26 100	0	29 013
Loans	AF.4		138 544	91 373	10 989	6 911	29 271	8 373
Short-term	AF.41		19 006	15 592	1 404	87	1 923	832
Long-term	AF.42		119 538	75 781	9 585	6 824	27 348	7 541
Equity and investment fund shares/units	AF.5		207 073	170 400	35 978	3	691	11 210
Equity	AF.51		205 289	170 400	34 194	3	691	7 078
Listed shares	AF.511		11 926	6 068	5 855	3	0	2 027
Unlisted shares	AF.512		87 938	67 031	20 907	0	0	2 295
Other equity	AF.519		105 424	97 301	7 432	0	691	2 756
Investment fund shares/units	AF.52		1 784	NaN	1 784	NaN	NaN	4 132
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		24 141	0	24 141	0	0	0
Non life insurance technical reserves	AF.61		5 107	NaN	5 107	NaN	NaN	0
Life insurance and annuity entitlements	AF.62		1 745	NaN	1 745	NaN	NaN	0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	AF6M		17 289	0	17 289	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		755	126	388	242	0	97
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		137 169	112 995	5 798	11 238	7 138	14 030
Trade credits and advances	AF.81		76 386	73 087	790	1 336	1 174	8 983
Other accounts receivable, excluding trade credits and advances	AF.89		60 783	39 908	5 009	9 902	5 964	5 048
Financial net worth	BF.90		-29 343	-164 391	-7 411	-4 116	146 575	30 888
1 NPISH - Non-profit institution serving households
NaN - missing data

29.10.2021

Methodology

Annual Financial Accounts
Contact
Contact organisation	National Statistical Institute
Contact organisation unit	Financial National Accounts Department
Contact name	Peter Kamenov Desislava Malinkova
Contact person function	Head of unit State expert
Contact mail address	2, P. Volov Str.; 1038 Sofia, Bulgaria
Contact email address	[email protected] [email protected]
Contact phone number	+359 2 9857 516 +359 2 9857 192
Contact fax number
Metadata update
Metadata last certified	29 October 2021
Metadata last posted	29 October 2021
Metadata last update	29 October 2021
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 - 2020; Transactions - 1996-2020.
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: https://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
On-line database	The survey results are available to all users on the NSI website under the heading Macroeconomic statistics Financial national accounts: https://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