Financial assets

Financial assets are economic assets, comprising means of payment, financial claims and economic assets which are close to financial claims in nature.

Financial claims entitle their owners, the creditors, to receive a payment or series of payments without any counter-performance from other institutional units, the debtors, who have incurred the counterpart liabilities.

Financial assets are divided into eight sub-categories: Monetary gold and special drawing rights (AF1), Currency and deposits (AF2), Debt securities (AF3), Loans (AF4), Equity and investment fund shares or units (AF5), In-surance, pension and standardised guarantee schemes (AF6), Derivatives and employee stock options (AF7), and Other assets and liabilities (F8).