Financial accounts by sector (transactions)



Financial accounts by sector (transactions) for 2018, 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
Transactions in financial instruments ESA 2010 Codes              
Financial assets F.A   38 412 14 018 13 367 649 10 378 8 372
Monetary gold and SDRs F.1   6 NaN 6 NaN NaN 6
Monetary gold F.11   4 NaN 4 NaN NaN 4
Special drawing rights (SDRs) F.12   2 NaN 2 NaN NaN 2
Currency and deposits F.2   8 777 2 699 2 414 198 3 465 513
Currency F.21   1 524 1 244 196 -3 87 -98
Transferable deposits F.22   -3 626 1 035 -6 956 -258 2 554 -7 798
Other deposits F.29   10 878 420 9 175 459 823 8 409
Debt securities F.3   3 940 266 3 930 -108 -148 4 642
Short-term F.31   555 0 555 0 0 573
Long-term F.32   3 386 267 3 375 -108 -148 4 068
Loans F.4   9 840 4 474 5 334 32 -1 919
Short-term F.41   1 710 684 967 69 -10 353
Long-term F.42   8 130 3 790 4 367 -37 9 566
Equity and investment fund shares/units F.5   8 529 2 002 1 299 -76 5 304 1 051
Equity F.51   7 947 2 029 724 -76 5 270 654
Listed shares F.511   479 226 351 0 -98 504
Unlisted shares F.512   948 301 282 -87 451 49
Other equity F.519   6 521 1 503 91 11 4 917 101
Investment fund shares/units F.52   582 -28 575 0 35 397
Money market fund shares /units F.521   NaN NaN NaN NaN NaN NaN
Non-Money market fund shares /units F.522   NaN NaN NaN NaN NaN NaN
Insurance pension and standardised guarantees F.6   1 332 162 51 3 1 116 0
Non life insurance technical reserves F.61   520 162 51 3 304 0
Life insurance and annuity entitlements F.62   111 NaN NaN NaN 111 0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits F6M   701 NaN NaN NaN 701 0
Pension entitlements F.63   NaN NaN NaN NaN NaN NaN
Claims of pension funds on pension managers F.64   NaN NaN NaN NaN NaN NaN
Entitlements to non-pension benefits F.65   NaN NaN NaN NaN NaN NaN
Provisions for calls under standardised guarantees F.66   0 0 0 0 0 0
Financial derivatives and employee stock options F.7   -37 3 -17 0 -23 19
Financial derivatives F.71   NaN NaN NaN NaN NaN NaN
Employee stock options F.72   NaN NaN NaN NaN NaN NaN
Other accounts receivable F.8   6 025 4 412 349 599 664 1 222
Trade credits and advances F.81   3 199 2 625 216 297 61 783
Other accounts receivable, excluding trade credits and advances F.89   2 826 1 787 133 303 603 439
Financial liabilities F.L   31 421 17 092 13 193 -1 285 2 421 1 381
Monetary gold and SDRs F.1   1 NaN 1 NaN NaN 1
Monetary gold F.11   NaN NaN NaN NaN NaN 0
Special drawing rights (SDRs) F.12   1 NaN 1 NaN NaN 1
Currency and deposits F.2   8 751 NaN 8 751 NaN NaN 488
Currency F.21   1 622 NaN 1 622 NaN NaN 0
Transferable deposits F.22   5 328 NaN 5 328 NaN NaN 1 155
Other deposits F.29   1 801 NaN 1 801 NaN NaN -667
Debt securities F.3   -1 988 -443 -205 -1 341 0 -1 287
Short-term F.31   -11 -14 3 0 0 8
Long-term F.32   -1 978 -429 -208 -1 341 0 -1 295
Loans F.4   8 509 5 818 683 -244 2 252 -411
Short-term F.41   1 948 1 858 -101 25 166 591
Long-term F.42   6 561 3 960 785 -269 2 086 -1 002
Equity and investment fund shares/units F.5   9 852 7 500 2 345 0 6 2 374
Equity F.51   9 667 7 500 2 161 0 6 2 374
Listed shares F.511   -50 -1 182 1 133 0 0 -25
Unlisted shares F.512   2 864 1 837 1 027 0 0 1 965
Other equity F.519   6 853 6 846 1 0 6 434
Investment fund shares/units F.52   185 NaN 185 NaN NaN -1
Money market fund shares /units F.521   NaN NaN NaN NaN NaN NaN
Non-Money market fund shares /units F.522   NaN NaN NaN NaN NaN NaN
Insurance pension and standardised guarantees F.6   1 466 0 1 466 0 0 134
Non life insurance technical reserves F.61   654 NaN 654 NaN NaN 134
Life insurance and annuity entitlements F.62   111 NaN 111 NaN NaN 0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits F6M   701 0 701 0 0 0
Pension entitlements F.63   NaN NaN NaN NaN NaN NaN
Claims of pension funds on pension managers F.64   NaN NaN NaN NaN NaN NaN
Entitlements to non-pension benefits F.65   NaN NaN NaN NaN NaN NaN
Provisions for calls under standardised guarantees F.66   0 0 0 0 0 0
Financial derivatives and employee stock options F.7   -113 -29 -82 -2 0 -58
Financial derivatives F.71   NaN NaN NaN NaN NaN NaN
Employee stock options F.72   NaN NaN NaN NaN NaN NaN
Other accounts receivable F.8   4 943 4 245 234 302 163 141
Trade credits and advances F.81   2 288 2 178 198 -60 -28 -128
Other accounts receivable, excluding trade credits and advances F.89   2 656 2 066 36 362 191 269
Net financial transactions B9F   6 991 -3 074 174 1 934 7 957 -6 991

1 NPISH - Non-profit institution serving households
NaN - missing data
31.10.2019
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 2019
Metadata last posted31 October 2019
Metadata last update31 October 2019
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 - 2018; Transactions - 1996-2018.

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