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This table presents the balance sheets for non-financial assets for both produced assets (fixed assets such as dwellings as well as inventories and valuables) and non-produced assets (tangibles such as mineral and energy reserves and intangibles). Assets are shown on a net basis, the net value of an asset is calculated as its gross value decreased by the value of consumption of fixed capital (depreciation). These are presented for the whole economy and by institutional sector: Non-financial Corporations, Financial Corporations, General Government, Households and Non-profit institutions serving households (NPISH). These indicators were presented in the previous dissemination system in the SNA_TABLE9B dataset. See ANA Changes for information on changes in methodology: ANA Changes Explore also the GDP and non-financial accounts webpage: GDP and non-financial accounts webpage OECD statistics contact:STAT.Contact@oecd.org

The indicator, covering the banking sector only, is defined as total assets divided by total equity, for the reporting sector "domestic banking groups and stand-alone banks, foreign controlled subsidiaries and foreign controlled branches, all institutions, full sample (all banking groups / stand-alone banks irrespective of their accounting /supervisory framework)". Data on domestically controlled banks are consolidated across borders and sectors at the prudential perimeter of consolidation. Data source: European Central Bank (ECB)

National Accounts - Volume IIIb - Financial Balance Sheets - Stocks, which record the stocks of financial assets and liabilities by institutional sectors, at the end of the accounting period, and are presented in two tables: Balance sheets for financial assets and liabilities, consolidated and Balance sheets for financial assets and liabilities, non consolidated.

National Accounts - Volume IIIa - Financial Accounts - Flows, which record, by type of financial instruments, the financial transactions between institutional sectors, and are presented in two tables: Financial accounts, consolidated and Financial accounts, non-consolidated.

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a given financial instrument it is possible to trace the creditor-debtor relations between institutional sectors and with the rest of the world.