• Purpose of the Guide
• Value Addition
• While Reporting, It Is Useful
  

• A. Sectoral Balance Sheets 
• B. Surveys of Financial Corporations
• C. Sectorization of Economy
• D. Classification of Assets/ Liabilities
• E. Residency Criteria
• F. The Principle Of Accrual Accounting
  

• A. Economic Transactions
• B. Transaction Changes
• C. Valuation Changes
• D. Other Changes In Volume

Definition / Terminologies                     (Size in pdf 229 KB)

• Description of Major Components of Assets & Liabilities
• Assets
  • Monetary Gold
  • Holdings of SDRs
  • Currency (Cash in Hand)
  • Transferable Deposits
  • Investment in Securities Other Than Shares
  • Loans Extended
  • Shares and Other Equity (Assets)
  • Insurance Technical Reserves
  • Financial Derivatives
  • Others Accounts Receivable
  • Non-Financial Assets
  • Liabilities and Owners Equity
  • Currency in Circulation
  • Transferable Deposits
  • Other Deposits
  • Securities Other Than Shares (Liabilities)
  • Financial Derivatives
  • Other Accounts
  • Shares & Other Equity
  • Sectoral Definitions
  • Deposit Money Institutions
  • Foreign Controlled Corporations
  • Public Enterprises
  • Other Deposit Accepting Institutions
  • Other Financial Intermediaries
  • Financial Auxiliaries
  • NPIS (Market)
  • NPIS (Non-Market)
  • Employers
  • Own Account Workers
  • Employees
  • Recipient of Property & Transfer Incomes
  • Accumulated Depreciation
    
    

• Central Bank Survey
• Basic Flow of Funds Account I
• Basic Flow of Funds Account II
• Detailed Flow Of Funds
  

• Deposit Money Institutions
• Other Deposit Accepting Insts-NBFCs
• Non-Deposit Accepting Institutions-NBFCs
• Exchange Companies
• Insurance Corporations
• General Government Institution
• Non-Financial Public Sector Enterprise
  

Annexure - III     

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