Other economic flows of assets and liabilities (ETF 5)
A1A.155.
Other economic flows of assets and liabilities (ETF 5) is the part of the ETF which records changes in the volume or value of assets and liabilities that do not result from transactions. The full classification of the other economic flows of assets and liabilities (ETF 5) is shown in Table A1A.10 below.
Descriptor | Classification codes |
|---|---|
OTHER ECONOMIC FLOWS OF ASSETS AND LIABILITIES | ETF 5 |
Holding gains and losses (revaluations) | ETF 51 |
Holding gains and losses (revaluations) | ETF 511 |
Holding gains and losses on financial assets | ETF 5111 TALC |
Holding gains and losses on non-financial assets | ETF 5112 TALC |
Holding gains and losses on liabilities | ETF 5113 TALC |
Change in net worth due to holding gains and losses | ETF 512 |
Change in net worth due to holding gains and losses | ETF 5121 |
Other changes in volume | ETF 52 |
Other changes in volume | ETF 521 |
Other changes in the volume of financial assets | ETF 5211 TALC |
Other changes in the volume of non-financial assets | ETF 5212 TALC |
Other changes in the volume of liabilities | ETF 5213 TALC |
Change in net worth due to other changes in volume | ETF 522 |
Change in net worth due to other changes in volume | ETF 5221 |
A1A.156.
Other economic flows of assets and liabilities (ETF 5) consists of changes in assets, liabilities and net worth that are not the result of transactions. This category is further classified into:
- holding gains and losses (revaluations) (ETF 51); and
- other changes in volume (ETF 52).
Holding gains and losses (revaluations) (ETF 51)
A1A.157
Holding gains and losses (revaluations) (ETF 51) consists of gains and losses on the monetary value of assets and liabilities held by public sector units. This category is further classified into:
- holding gains and losses (revaluations) (ETF 511).
Holding gains and losses (revaluations) (ETF 511)
A1A.158.
Holding gains and losses (revaluations) (ETF 511) consists of changes in the monetary value of assets and liabilities resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets. This category is further classified into:
- holding gains and losses on financial assets (ETF 5111, TALC);
- holding gains and losses on non-financial assets (ETF 5112, TALC); and
- holding gains and losses on liabilities (ETF 5113, TALC).
Holding gains and losses on financial assets (ETF 5111, TALC)
A1A.159.
Holding gains and losses on financial assets (ETF 5111, TALC) consists of changes in the monetary value of financial assets resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets.
Holding gains and losses on non-financial assets (ETF 5112, TALC)
A1A.160.
Holding gains and losses on non-financial assets (ETF 5112, TALC) consists of changes in the monetary value of non-financial assets resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the assets.
Holding gains and losses on liabilities (ETF 5113, TALC)
A1A.161.
Holding gains and losses on liabilities (ETF 5113, TALC) consists of changes in the monetary value of liabilities resulting from changes in the level and structure of prices, excluding qualitative or quantitative changes in the liabilities.
Change in net worth due to holding gains and losses (ETF 512)
A1A.162.
Change in net worth due to holding gains and losses (ETF 512) is further classified into:
- change in net worth due to holding gains and losses (ETF 5121).
Change in net worth due to holding gains and losses (ETF 5121)
A1A.163.
Change in net worth due to holding gains and losses (ETF 5121) consists of the sum of the positive and negative holding gains and holding losses on all assets and liabilities.
Other changes in volume (ETF 52)
A1A.164.
Other changes in volume (ETF 52) consists of the value of qualitative or quantitative changes in the volume of assets and liabilities. This category is further classified into:
- other changes in volume (ETF 521).
Other changes in volume (ETF 521)
A1A.165.
Other changes in volume (ETF 521) consists of any changes in the value of assets and liabilities that do not result from transactions or holding gains. These changes can be the result of events that involve the appearance or disappearance of existing resources as economic assets; the effects of external events (exceptional and unexpected) on some of the economic benefits derivable from assets and corresponding liabilities; and changes in classification. This category is further classified into:
- other changes in the volume of financial assets (ETF 5211, TALC);
- other changes in the volume of non-financial assets (ETF 5212, TALC); and
other changes in the volume of liabilities (ETF 5213, TALC).
Other changes in volume of financial assets (ETF 5211, TALC)
A1A.166.
Other changes in the volume of financial assets (ETF 5211, TALC) consists of any changes in the value of financial assets that do not result from transactions or holding gains.
Includes: Bad debts written off unilaterally.
Other changes in the volume of non-financial assets (ETF 5212, TALC)
A1A.167.
Other changes in the volume of non-financial assets (ETF 5212, TALC) consists of any changes in the value of non-financial assets that do not result from transactions or holding gains.
Other changes in the volume of liabilities (ETF 5213, TALC)
A1A.168.
Other changes in the volume of liabilities (ETF 5213, TALC) consists of any changes in the value of liabilities that do not result from transactions or holding gains.
Change in net worth due to other changes in volume (ETF 522)
A1A.169.
Change in net worth due to other changes in volume (ETF 522) is further classified into:
- change in net worth due to other changes in volume (ETF 5221).
Change in net worth due to other changes in volume (ETF 5221)
A1A.170.
Change in net worth due to other changes in volume (ETF 5221) consists of the sum of the positive and negative other changes in the volume of all assets and liabilities.