Financial accounts by sector (transactions)

Table

Financial accounts by sector (transactions) for 2024, non-consolidated

(Mln. EUR)
		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		40 029	15 863	12 329	549	11 288	7 413
Monetary gold and SDRs	F.1		-4	NaN	-4	NaN	NaN	-3
Monetary gold	F.11		1	NaN	1	NaN	NaN	0
Special drawing rights (SDRs)	F.12		-4	NaN	-4	NaN	NaN	-3
Currency and deposits	F.2		8 805	2 158	1 565	-720	5 802	834
Currency	F.21		824	783	-16	-1	59	0
Transferable deposits	F.22		2 027	381	-1 578	-670	3 894	-81
Other deposits	F.29		5 954	995	3 159	-49	1 849	915
Debt securities	F.3		2 254	386	1 705	176	-13	2 258
Short-term	F.31		-12 292	191	-12 422	109	-170	5
Long-term	F.32		14 546	195	14 126	68	157	2 252
Loans	F.4		7 431	-461	7 893	-52	52	945
Short-term	F.41		1 623	267	1 364	-11	3	-14
Long-term	F.42		5 808	-729	6 529	-41	49	959
Equity and investment fund shares/units	F.5		8 965	6 808	715	44	1 399	2 794
Equity	F.51		8 416	6 790	475	36	1 114	2 790
Listed shares	F.511		455	84	247	4	120	53
Unlisted shares	F.512		4 224	3 277	124	29	794	931
Other equity	F.519		3 737	3 429	104	3	200	1 806
Investment fund shares/units	F.52		550	18	239	8	284	3
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		2 041	-1	27	2	2 014	88
Non life insurance technical reserves	F.61		-57	-1	27	2	-85	86
Life insurance and annuity entitlements	F.62		226	NaN	NaN	NaN	226	2
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		1 873	NaN	NaN	NaN	1 873	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		-27	-21	-5	0	-1	-7
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		10 562	6 995	434	1 098	2 036	505
Trade credits and advances	F.81		6 007	5 139	78	404	387	370
Other accounts receivable, excluding trade credits and advances	F.89		4 555	1 856	356	694	1 649	135
Financial liabilities	F.L		40 944	19 828	12 166	3 745	5 204	6 498
Monetary gold and SDRs	F.1		-3	NaN	-3	NaN	NaN	-4
Monetary gold	F.11		NaN	NaN	NaN	NaN	NaN	1
Special drawing rights (SDRs)	F.12		-3	NaN	-3	NaN	NaN	-4
Currency and deposits	F.2		6 182	NaN	6 182	NaN	NaN	3 458
Currency	F.21		826	NaN	826	NaN	NaN	-2
Transferable deposits	F.22		2 491	NaN	2 491	NaN	NaN	-545
Other deposits	F.29		2 864	NaN	2 864	NaN	NaN	4 005
Debt securities	F.3		3 973	241	146	3 587	0	538
Short-term	F.31		0	-1	1	0	0	-12 287
Long-term	F.32		3 973	242	145	3 587	0	12 825
Loans	F.4		7 933	1 920	1 650	-342	4 704	443
Short-term	F.41		1 562	1 320	158	-49	133	47
Long-term	F.42		6 371	600	1 493	-293	4 571	396
Equity and investment fund shares/units	F.5		10 529	8 675	1 827	0	27	1 230
Equity	F.51		10 380	8 675	1 678	0	27	826
Listed shares	F.511		69	169	-100	0	0	439
Unlisted shares	F.512		4 902	3 541	1 360	0	0	253
Other equity	F.519		5 409	4 965	417	0	27	134
Investment fund shares/units	F.52		150	NaN	150	NaN	NaN	403
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		2 172	0	2 172	0	0	-43
Non life insurance technical reserves	F.61		108	NaN	108	NaN	NaN	-80
Life insurance and annuity entitlements	F.62		191	NaN	191	NaN	NaN	37
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		1 873	0	1 873	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	NaN	0
Financial derivatives and employee stock options	F.7		11	12	-1	-1	0	-44
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		10 146	8 979	193	501	473	922
Trade credits and advances	F.81		5 711	5 197	24	346	143	666
Other accounts receivable, excluding trade credits and advances	F.89		4 435	3 782	168	155	330	255
Net financial transactions	B9F		-915	-3 965	163	-3 196	6 083	915
1 NPISH - Non-profit institution serving households
NaN - missing data

31.10.2025

Data - BGN

Table

Financial accounts by sector (transactions) for 2024, 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		78 290	31 025	24 114	1 074	22 076	14 499
Monetary gold and SDRs	F.1		-7	NaN	-7	NaN	NaN	-5
Monetary gold	F.11		1	NaN	1	NaN	NaN	0
Special drawing rights (SDRs)	F.12		-9	NaN	-9	NaN	NaN	-5
Currency and deposits	F.2		17 222	4 221	3 061	-1 407	11 347	1 631
Currency	F.21		1 612	1 531	-31	-2	115	0
Transferable deposits	F.22		3 964	744	-3 087	-1 310	7 617	-159
Other deposits	F.29		11 645	1 946	6 179	-96	3 616	1 790
Debt securities	F.3		4 408	755	3 334	345	-26	4 415
Short-term	F.31		-24 041	374	-24 295	212	-333	10
Long-term	F.32		28 449	381	27 629	132	307	4 405
Loans	F.4		14 534	-903	15 438	-102	101	1 848
Short-term	F.41		3 175	523	2 668	-21	6	-28
Long-term	F.42		11 359	-1 425	12 770	-81	95	1 876
Equity and investment fund shares/units	F.5		17 535	13 315	1 398	87	2 735	5 464
Equity	F.51		16 460	13 280	930	70	2 179	5 457
Listed shares	F.511		890	165	483	8	234	104
Unlisted shares	F.512		8 261	6 408	243	56	1 553	1 820
Other equity	F.519		7 309	6 707	203	7	392	3 532
Investment fund shares/units	F.52		1 075	35	468	16	556	7
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		3 993	-2	52	4	3 938	172
Non life insurance technical reserves	F.61		-112	-2	52	4	-166	167
Life insurance and annuity entitlements	F.62		441	NaN	NaN	NaN	441	4
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		3 663	NaN	NaN	NaN	3 663	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		-52	-41	-9	0	-2	-13
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		20 658	13 681	848	2 147	3 982	987
Trade credits and advances	F.81		11 749	10 051	152	790	757	723
Other accounts receivable, excluding trade credits and advances	F.89		8 909	3 629	696	1 357	3 226	264
Financial liabilities	F.L		80 079	38 779	23 796	7 325	10 179	12 709
Monetary gold and SDRs	F.1		-5	NaN	-5	NaN	NaN	-7
Monetary gold	F.11		NaN	NaN	NaN	NaN	NaN	1
Special drawing rights (SDRs)	F.12		-5	NaN	-5	NaN	NaN	-9
Currency and deposits	F.2		12 090	NaN	12 090	NaN	NaN	6 763
Currency	F.21		1 616	NaN	1 616	NaN	NaN	-4
Transferable deposits	F.22		4 872	NaN	4 872	NaN	NaN	-1 067
Other deposits	F.29		5 602	NaN	5 602	NaN	NaN	7 833
Debt securities	F.3		7 771	472	285	7 015	0	1 052
Short-term	F.31		0	-2	2	0	0	-24 031
Long-term	F.32		7 771	473	283	7 015	0	25 083
Loans	F.4		15 516	3 756	3 228	-668	9 201	866
Short-term	F.41		3 055	2 582	308	-96	260	92
Long-term	F.42		12 462	1 174	2 920	-572	8 941	774
Equity and investment fund shares/units	F.5		20 594	16 967	3 574	0	53	2 405
Equity	F.51		20 301	16 967	3 281	0	53	1 616
Listed shares	F.511		135	331	-196	0	0	859
Unlisted shares	F.512		9 587	6 926	2 661	0	0	495
Other equity	F.519		10 579	9 710	816	0	53	262
Investment fund shares/units	F.52		293	NaN	293	NaN	NaN	789
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		4 248	0	4 248	0	0	-84
Non life insurance technical reserves	F.61		211	NaN	211	NaN	NaN	-156
Life insurance and annuity entitlements	F.62		374	NaN	374	NaN	NaN	72
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		3 663	0	3 663	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	NaN	0
Financial derivatives and employee stock options	F.7		21	24	-1	-1	0	-87
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		19 843	17 561	377	980	925	1 802
Trade credits and advances	F.81		11 170	10 165	47	678	280	1 303
Other accounts receivable, excluding trade credits and advances	F.89		8 673	7 397	329	303	645	500
Net financial transactions	B9F		-1 789	-7 754	319	-6 252	11 898	1 789
1 NPISH - Non-profit institution serving households
NaN - missing data

31.10.2025

Time series

FS_1.1.2.accounts_EUR_en.xlsx

FS_1.1.2.accounts_BGN_en.xlsx

Metadata

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	Director 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	31 October 2025
Metadata last posted	31 October 2025
Metadata last update	31 October 2025
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 - 2024; Transactions - 1996-2024.
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
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/statistical-data/258
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