Financial accounts by sector (transactions)

Time series : FS_1.1.2.accounts_en.xls

Financial accounts by sector (transactions) 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
Transactions in financial instruments	ESA 2010 Codes
Financial assets	F.A		79 045	22 491	29 447	1 525	25 582	11 888
Monetary gold and SDRs	F.1		19	NaN	19	NaN	NaN	9
Monetary gold	F.11		2	NaN	2	NaN	NaN	0
Special drawing rights (SDRs)	F.12		16	NaN	16	NaN	NaN	9
Currency and deposits	F.2		-4 373	5 716	-18 981	598	8 293	91
Currency	F.21		545	2 076	-1 682	-6	157	0
Transferable deposits	F.22		-5 710	1 354	-14 515	633	6 819	-170
Other deposits	F.29		791	2 286	-2 784	-29	1 318	261
Debt securities	F.3		34 722	706	33 027	20	968	3 574
Short-term	F.31		33 424	199	32 508	67	652	-5
Long-term	F.32		1 298	508	520	-46	316	3 579
Loans	F.4		18 367	4 135	13 545	630	57	518
Short-term	F.41		2 291	163	1 903	207	18	6
Long-term	F.42		16 076	3 973	11 642	423	39	511
Equity and investment fund shares/units	F.5		16 119	4 664	1 104	235	10 116	6 885
Equity	F.51		15 119	4 535	580	119	9 884	6 991
Listed shares	F.511		90	363	-379	1	106	92
Unlisted shares	F.512		3 689	1 045	648	43	1 953	5 511
Other equity	F.519		11 340	3 127	312	75	7 826	1 388
Investment fund shares/units	F.52		1 000	129	523	115	232	-106
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		4 024	-1	-7	-3	4 035	150
Non life insurance technical reserves	F.61		37	-1	-7	-3	48	144
Life insurance and annuity entitlements	F.62		212	NaN	NaN	NaN	212	7
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		3 775	NaN	NaN	NaN	3 775	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		-150	-17	-132	0	-1	-102
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		10 318	7 287	873	45	2 113	762
Trade credits and advances	F.81		4 184	4 039	-685	810	19	1 070
Other accounts receivable, excluding trade credits and advances	F.89		6 135	3 247	1 558	-765	2 094	-307
Financial liabilities	F.L		75 833	34 758	30 088	5 144	5 842	15 100
Monetary gold and SDRs	F.1		9	NaN	9	NaN	NaN	19
Monetary gold	F.11		NaN	NaN	NaN	NaN	NaN	2
Special drawing rights (SDRs)	F.12		9	NaN	9	NaN	NaN	16
Currency and deposits	F.2		16 501	NaN	16 501	NaN	NaN	-20 783
Currency	F.21		2 037	NaN	2 037	NaN	NaN	-1 491
Transferable deposits	F.22		10 467	NaN	10 467	NaN	NaN	-16 346
Other deposits	F.29		3 997	NaN	3 997	NaN	NaN	-2 945
Debt securities	F.3		4 958	123	-1	4 837	0	33 338
Short-term	F.31		-93	-7	-86	0	0	33 512
Long-term	F.32		5 051	130	85	4 837	0	-174
Loans	F.4		17 788	8 092	3 639	-83	6 140	1 097
Short-term	F.41		1 901	1 254	208	263	177	396
Long-term	F.42		15 887	6 838	3 431	-346	5 963	701
Equity and investment fund shares/units	F.5		21 706	18 036	3 673	0	-3	1 299
Equity	F.51		21 501	18 036	3 468	0	-3	608
Listed shares	F.511		360	312	48	0	0	-178
Unlisted shares	F.512		8 872	5 691	3 181	0	0	328
Other equity	F.519		12 270	12 034	239	0	-3	458
Investment fund shares/units	F.52		204	NaN	204	NaN	NaN	690
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		4 175	0	4 175	0	0	0
Non life insurance technical reserves	F.61		181	NaN	181	NaN	NaN	0
Life insurance and annuity entitlements	F.62		219	NaN	219	NaN	NaN	0
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits	F6M		3 775	0	3 775	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		-173	-36	-135	-3	0	-79
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		10 870	8 542	2 229	393	-295	211
Trade credits and advances	F.81		3 565	3 137	167	46	215	1 689
Other accounts receivable, excluding trade credits and advances	F.89		7 305	5 405	2 062	347	-510	-1 478
Net financial transactions	B9F		3 213	-12 267	-641	-3 619	19 740	-3 213
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