Financial accounts by sector (transactions)

Time series : FS_1.1.2.accounts_en.xls

Financial accounts by sector (transactions) for 2022, 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		94 187	39 002	33 613	3 804	17 769	15 634
Monetary gold and SDRs	F.1		20	NaN	20	NaN	NaN	17
Monetary gold	F.11		1	NaN	1	NaN	NaN	0
Special drawing rights (SDRs)	F.12		19	NaN	19	NaN	NaN	17
Currency and deposits	F.2		41 153	10 901	21 636	2 858	5 757	2 017
Currency	F.21		-1 538	2 364	-4 085	5	178	0
Transferable deposits	F.22		36 625	7 804	18 480	3 412	6 930	943
Other deposits	F.29		6 065	733	7 242	-559	-1 351	1 075
Debt securities	F.3		-1 693	397	-2 195	84	20	2 207
Short-term	F.31		5 421	120	5 291	0	10	-42
Long-term	F.32		-7 115	277	-7 486	84	11	2 248
Loans	F.4		13 009	1 663	11 635	-288	-1	1 344
Short-term	F.41		3 076	499	2 619	-42	1	198
Long-term	F.42		9 933	1 164	9 016	-246	-2	1 146
Equity and investment fund shares/units	F.5		16 888	4 216	1 846	21	10 805	4 800
Equity	F.51		16 532	4 162	1 678	-13	10 704	4 714
Listed shares	F.511		1 034	93	974	0	-33	501
Unlisted shares	F.512		2 639	596	516	-13	1 541	3 488
Other equity	F.519		12 860	3 473	189	1	9 196	725
Investment fund shares/units	F.52		356	54	168	34	101	86
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		-1 218	-344	102	2	-979	267
Non life insurance technical reserves	F.61		-770	-344	102	2	-531	253
Life insurance and annuity entitlements	F.62		-92	NaN	NaN	NaN	-92	14
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		-357	NaN	NaN	NaN	-357	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		54	2	51	0	1	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		25 976	22 167	517	1 126	2 165	4 938
Trade credits and advances	F.81		18 388	17 077	230	499	581	1 711
Other accounts receivable, excluding trade credits and advances	F.89		7 588	5 090	287	627	1 584	3 227
Financial liabilities	F.L		90 429	45 935	30 358	8 694	5 443	19 392
Monetary gold and SDRs	F.1		17	NaN	17	NaN	NaN	20
Monetary gold	F.11		NaN	NaN	NaN	NaN	NaN	1
Special drawing rights (SDRs)	F.12		17	NaN	17	NaN	NaN	19
Currency and deposits	F.2		24 116	NaN	24 116	NaN	NaN	19 054
Currency	F.21		2 729	NaN	2 729	NaN	NaN	-4 267
Transferable deposits	F.22		22 091	NaN	22 091	NaN	NaN	15 477
Other deposits	F.29		-704	NaN	-704	NaN	NaN	7 844
Debt securities	F.3		4 256	-18	158	4 116	0	-3 743
Short-term	F.31		-41	0	-41	0	0	5 420
Long-term	F.32		4 297	-18	199	4 116	0	-9 163
Loans	F.4		13 317	5 104	2 832	397	4 985	1 036
Short-term	F.41		3 179	2 590	414	-63	239	95
Long-term	F.42		10 138	2 514	2 418	460	4 746	941
Equity and investment fund shares/units	F.5		19 455	16 951	2 480	0	24	2 233
Equity	F.51		19 283	16 951	2 308	0	24	1 964
Listed shares	F.511		337	385	-48	0	0	1 198
Unlisted shares	F.512		5 706	3 707	1 999	0	0	421
Other equity	F.519		13 240	12 859	357	0	24	345
Investment fund shares/units	F.52		173	NaN	173	NaN	NaN	269
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		-951	0	-951	0	0	0
Non life insurance technical reserves	F.61		-517	NaN	-517	NaN	NaN	0
Life insurance and annuity entitlements	F.62		-77	NaN	-77	NaN	NaN	0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		-357	0	-357	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		45	-21	66	0	0	53
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		30 174	23 919	1 640	4 181	434	739
Trade credits and advances	F.81		18 968	18 954	413	-379	-21	1 130
Other accounts receivable, excluding trade credits and advances	F.89		11 207	4 965	1 227	4 560	454	-391
Net financial transactions	B9F		3 758	-6 933	3 255	-4 890	12 326	-3 758
1 NPISH - Non-profit institution serving households
NaN - missing data

31.10.2023

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 2023
Metadata last posted	31 October 2023
Metadata last update	31 October 2023
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 - 2022; Transactions - 1996-2022.
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

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Download in SDMX 2.0 file format: Annual Financial Accounts

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