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 2023, 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		960 437	313 072	312 628	50 210	284 527	186 658
Monetary gold and SDRs	AF.1		8 351	NaN	8 351	NaN	NaN	3 516
Monetary gold	AF.11		4 793	NaN	4 793	NaN	NaN	NaN
Special drawing rights (SDRs)	AF.12		3 557	NaN	3 557	NaN	NaN	3 516
Currency and deposits	AF.2		255 740	72 680	81 923	17 634	83 503	8 814
Currency	AF.21		31 181	25 695	3 485	10	1 991	0
Transferable deposits	AF.22		174 362	40 388	63 076	16 180	54 719	4 051
Other deposits	AF.29		50 197	6 597	15 362	1 444	26 794	4 763
Debt securities	AF.3		87 919	982	84 654	867	1 416	17 153
Short-term	AF.31		39 691	135	38 837	62	657	0
Long-term	AF.32		48 228	848	45 817	805	759	17 153
Loans	AF.4		139 151	25 991	109 989	2 694	477	44 552
Short-term	AF.41		24 312	1 907	21 936	392	78	940
Long-term	AF.42		114 839	24 085	88 053	2 302	399	43 612
Equity and investment fund shares/units	AF.5		243 814	60 252	18 962	12 272	152 328	94 435
Equity	AF.51		233 719	59 603	12 222	12 017	149 877	94 311
Listed shares	AF.511		15 991	5 737	5 273	132	4 848	1 755
Unlisted shares	AF.512		82 824	20 695	5 817	3 617	52 696	47 164
Other equity	AF.519		134 903	33 171	1 132	8 268	92 333	45 392
Investment fund shares/units	AF.52		10 095	649	6 740	255	2 451	124
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		28 497	1 105	248	35	27 109	1 695
Non life insurance technical reserves	AF.61		3 269	1 105	248	35	1 881	1 674
Life insurance and annuity entitlements	AF.62		2 168	NaN	NaN	NaN	2 168	21
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	AF6M		23 060	NaN	NaN	NaN	23 060	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		701	164	348	1	188	254
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		196 264	151 897	8 154	16 707	19 505	16 239
Trade credits and advances	AF.81		110 455	102 995	1 137	3 750	2 574	9 527
Other accounts receivable, excluding trade credits and advances	AF.89		85 809	48 903	7 017	12 958	16 931	6 712
Financial liabilities	AF.L		974 593	539 527	322 600	61 005	51 461	170 630
Monetary gold and SDRs	AF.1		3 516	NaN	3 516	NaN	NaN	6 479
Monetary gold	AF.11		NaN	NaN	NaN	NaN	NaN	2 922
Special drawing rights (SDRs)	AF.12		3 516	NaN	3 516	NaN	NaN	3 557
Currency and deposits	AF.2		212 003	NaN	212 003	NaN	NaN	52 551
Currency	AF.21		29 462	NaN	29 462	NaN	NaN	1 719
Transferable deposits	AF.22		143 430	NaN	143 430	NaN	NaN	34 983
Other deposits	AF.29		39 111	NaN	39 111	NaN	NaN	15 848
Debt securities	AF.3		39 597	3 160	1 950	34 487	0	65 475
Short-term	AF.31		0	0	0	0	0	39 691
Long-term	AF.32		39 597	3 160	1 950	34 487	0	25 784
Loans	AF.4		172 307	101 599	19 095	8 030	43 582	11 397
Short-term	AF.41		24 165	19 566	1 993	310	2 296	1 087
Long-term	AF.42		148 142	82 033	17 103	7 721	41 286	10 309
Equity and investment fund shares/units	AF.5		320 648	274 883	45 036	5	724	17 601
Equity	AF.51		317 426	274 883	41 814	5	724	10 604
Listed shares	AF.511		13 821	8 416	5 400	5	0	3 925
Unlisted shares	AF.512		127 036	100 727	26 308	0	0	2 953
Other equity	AF.519		176 569	165 740	10 106	0	724	3 726
Investment fund shares/units	AF.52		3 222	NaN	3 222	NaN	NaN	6 997
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		30 193	0	30 193	0	0	0
Non life insurance technical reserves	AF.61		4 943	NaN	4 943	NaN	NaN	0
Life insurance and annuity entitlements	AF.62		2 190	NaN	2 190	NaN	NaN	0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	AF6M		23 060	0	23 060	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	NaN	0
Financial derivatives and employee stock options	AF.7		641	37	363	241	0	314
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		195 689	159 847	10 445	18 243	7 155	16 814
Trade credits and advances	AF.81		108 946	103 447	1 331	2 525	1 643	11 036
Other accounts receivable, excluding trade credits and advances	AF.89		86 743	56 399	9 114	15 718	5 512	5 778
Financial net worth	BF.90		-14 156	-226 454	-9 973	-10 795	233 066	16 027
1 NPISH - Non-profit institution serving households
NaN - missing data

31.10.2024

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	31 October 2024
Metadata last posted	31 October 2024
Metadata last update	31 October 2024
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 - 2023; Transactions - 1996-2023.
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

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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