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Home
Basic principles of national accounts
The European System of Accounts
- Official text of ESA 1995
National accounts of European countries
- Simplified presentation
Keynesian theory
From business accounts to national accounts
Sectors and branches
- Institutional sectors
- Industries and homogeneous branches
Aggregates and main transactions
Classifications and accounts
Contact
Links

In this chapter:
- Non-financial assets (AN)
- Financial assets/liabilities (AF)
PDF version

Classification of assets (A)

Non-financial assets (AN)

AN.1 Produced assets

AN.11 Fixed assets
- AN.111 Tangible fixed assets
  - AN.1111 Dwellings
  - AN.1112 Other buildings and structures
    - AN.11121 Non-residential buildings
    - AN.11122 Other structures
  - AN.1113 Machinery and equipment
    - AN.11131 Transport equipment
    - AN.11132 Other machinery and equipment
  - AN.1114 Cultivated assets
    - AN.11141 Livestock for breeding, dairy, draught, etc.
    - AN.11142 Vineyards, orchards and other plantations of trees yielding repeat products
- AN.112 Intangible fixed assets
  - AN.1121 Mineral exploration
  - AN.1122 Computer software
  - AN.1123 Entertainment, literary or artistic originals
  - AN.1129 Other intangible fixed assets
AN.12 Inventories
- AN.121 Materials and supplies
- AN.122 Work in progress
  - AN.1221 Work in progress on cultivated assets
  - AN.1222 Other work in progress
- AN.123 Finished goods
- AN.124 Goods for resale
AN.13 Valuables
- AN.131 Precious metals and stones
- AN.132 Antiques and other art objects
- AN.139 Other valuables

AN.2 Non-produced assets

AN.21 Tangible non-produced assets
- AN.211 Land
  - AN.2111 Land underlying buildings and structures
  - AN.2112 Land under cultivation
  - AN.2113 Recreational land and associated surface water
  - AN.2119 Other land and associated surface water
- AN.212 Subsoil assets
  - AN.2121 Coal, oil and natural gas reserves
  - AN.2122 Metallic mineral reserves
  - AN.2123 Non-metallic mineral reserves
  - AN.213 Non-cultivated biological resources
  - AN.214 Water resources
AN.22 Intangible non-produced assets
- AN.221 Patented entities
- AN.222 Leases and other transferable contracts
- AN.223 Purchased goodwill
- AN.229 Other intangible non-produced assets

Financial assets/liabilities (AF)

AF.1 Monetary gold and drawing rights (SDRs)
- AF.11 Monetary gold
- AF.12 Special drawing rights (SDRs)
AF.2 Currency and deposits
- AF.21 Currency
- AF.22 Transferable deposits
- AF.29 Other deposits
AF.3 Securities other than shares
- AF.33 Securities other than shares, excluding financial derivatives
  - AF.331 Short-term securities other than shares, excluding financial derivatives
  - AF.332 Long-term securities other than shares, excluding financialderivatives
- AF.34 Financial derivatives
AF.4 Loans
- AF.41 Short-term loans
- AF.42 Long-term loans
AF.5 Shares and other equity
- AF.51 Shares and other equity, excluding mutual fund shares
  - AF.511 Quoted shares
  - AF.512 Unquoted shares
  - AF.513 Other equity
- AF.52 Mutual fund shares
AF.6 Insurance technical reserves
- AF.61 Net equity of households in life insurance reserves and in pension fund reserves
  - AF.611 Net equity of households in life insurance reserves
  - AF.612 Net equity of households in pension fund reserves
- AF.62 Prepayments of insurance premiums and reserves for outstanding claims
AF.7 Other accounts receivable/payable
- AF.71 Trade credits and advances
- AF.79 Other accounts receivable/payable, except trade credits andadvances

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