Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (c. 2223)

ANNEX A U.K. EUROPEAN SYSTEM OF ACCOUNTSESA 1995

ANNEX IV CLASSIFICATIONS AND ACCOUNTS

ACCOUNTS U.K.

Table A.IV.7 — Full sequence of accounts for non-profit institutions serving households U.K.

III: Accumulation accounts U.K.

III.1: Capital account U.K.

III.1.1: Change in net worth due to saving and capital transfers account U.K.

Changes in assets			Changes in liabilities and net worth
B.10.1	Changes in net worth due to saving and capital transfers	21	B.8n	Saving, net	24
			D.9	Capital transfers, receivable	0
			D.92	Investment grants	0
			D.99	Other capital transfers	0
			D.9	Capital transfers, payable	– 3
			D.91	Capital taxes	0
			D.99	Other capital transfers	– 3

III.1.2: Acquisition of non-financial assets account U.K.

Changes in assets			Changes in liabilities and net worth
P.51	Gross fixed capital formation	19	B.10.1	Changes in net worth due to saving and capital transfers	21
P.511	Acquisitions less disposals of tangible fixed assets	14
P.5111	Acquisitions of new tangible fixed assets	13
P.5112	Acquisitions of existing tangible fixed assets	1
P.5113	Disposals of existing tangible fixed assets	0
P.512	Acquisitions less disposals of intangible fixed assets	5
P.5121	Acquisitions of new intangible fixed assets	10
P.5122	Acquisitions of existing intangible fixed assets	0
P.5123	Disposals of existing intangible fixed assets	– 5
P.513	Additions to the value of non-produced non-financial assets	0
P.5131	Major improvements to non-produced non-financial assets	0
P.5132	Costs of ownership transfer on non-produced non-financial assets	0
K.1	Consumption of fixed capital	– 3
P.52	Changes in inventories	0
P.53	Acquisitions less disposals of valuables	0
K.2	Acquisitions less disposals of non-produced non-financial assets	1
K.21	Acquisitions less disposals of land and other tangible non-produced assets	1
K.22	Acquisitions less disposals of intangible non-produced assets	0
B.9	Net lending (+): net borrowing (-)	4

III.2: Financial account U.K.

Changes in assets			Changes in liabilities and net worth
F	Net acquisition of financial assets	32	F	Net incurrence of liabilities	28
F.2	Currency and deposits	12	F.2	Currency and deposits	0
F.21	Currency	2	F.22	Transferable deposits	0
F.22	Transferable deposits	7	F.29	Other deposits	0
F.29	Other deposits	3
			F.3	Securities other than shares	0
F.3	Securities other than shares	12
			F.4	Loans	24
F.4	Loans	0	F.41	Short-term	17
F.41	Short-term	0	F.42	Long-term	7
F.42	Long-term	0
			F.5	Shares and other equity	4
F.5	Shares and other equity	0	F.6	Insurance technical reserves	0
F.6	Insurance technical reserves	0	F.61	Net equity of households in life insurance reserves and in pension fund reserves	0
F.62	Prepayments of insurance premiums and reserves for outstanding claims	0	F.612	Net equity of households in pension fund reserves	0
F.7	Other accounts receivable	8	F.7	Other accounts payable	0
F.71	Trade credits and advances	0	F.71	Trade credits and advances	0
F.79	Other accounts receivable, except trade credits and advances	8	F.79	Other accounts payable, except trade credits and advances	0
			B.9	Net lending (+) net borrowing (-)	4

III.3: Other changes in assets accounts U.K.

III.3.1: Other changes in volume of assets account U.K.

Changes in assets			Changes in liabilities and net worth
AN	Non-financial assets	0	AF	Liabilities	0
AN.1	Produced assets	0	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	0	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	0	K.10	Other volume changes in financial assets and liabilities n.e.c.	0
K.8	Uncompensated seizures	0	K.12	Changes in classifications and structure	0
K.9	Other volume changes in non-financial assets n.e.c.	0	K.12.1	Changes in sector classification and structure	0
K.12	Changes in classifications and structure	0	K.12.2	Changes in classification of assets and liabilities	0
K.12.1	Changes in sector classification and structure	0	K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
K.12.2	Changes in classification of assets and liabilities	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0	of which: AF.2	Currency and deposits	0
			AF.3	Securities other than shares	0
of which: AN.11	Fixed assets	0	AF.4	Loans	0
AN.12	Inventories	0	AF.5	Shares and other equity	0
AN.13	Valuables	0	AF.6	Insurance technical reserves	0
AN.2	Non-produced assets	0	AF.7	Other accounts payable	0
K.3	Economic appearance of non-produced assets	0
K.5	Natural growth of non-cultivated biological resources	0
K.6	Economic disappearance of non-produced assets	0
K.61	Depletion of natural assets	0
K.62	Other economic disappearance of non-produced assets	0
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.9	Other volume changes in non-financial assets n.e.c.	0
K.12	Changes in classifications and structure	0
K.12.1	Changes in sector classification and structure	0
K.12.2	Changes in classification of assets and liabilities	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AN.21	Tangible non-produced assets	0
AN.22	Intangible non-produced assets	0
AF	Financial assets	0
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.10	Other volume changes in financial assets and liabilities n.e.c.	0
K.12	Changes in classifications and structure	0
K.12.1	Changes in sector classification and structure	0
K.12.2	Changes in classification of assets and liabilities	0
K.12.22	Changes in classification of assets or liabilities other than monetization/demonetization of gold	0
of which: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.2	Changes in net worth due to other changes in volume of assets	0

III.3.2: Revaluation account U.K.

Changes in assets			Changes in liabilities and net worth
K.11	Nominal holding gains (+)/losses(-):		K.11	Nominal holding gains(-)/losses(+):
AN	Non-financial assets	8	AF	Liabilities	0
AN.1	Produced assets	5	AF.2	Currency and deposits	0
AN.11	Fixed assets	5	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	3	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	3	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0
AF	Financial assets	2
AF.2	Currency and deposits	0
AF.3	Securities other than shares	1
AF.4	Loans	0
AF.5	Shares and other equity	1
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.3	Changes in net worth due to nominal holding gains losses	10

III.3.2.1: Neutral holding gains/losses account U.K.

Changes in assets			Changes in liabilities and net worth
K.11.1	Neutral holding gains (+)/losses(-):		K.11.1	Neutral holding gains (-)/losses(+):
AN	Non-financial assets	7	AF	Liabilities	2
AN.1	Produced assets	5	AF.2	Currency and deposits	1
AN.11	Fixed assets	5	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	1
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	2	AF.7	Other accounts payable	1
AN.22	Intangible non-produced assets	0
AF	Financial assets	3
AF.2	Currency and deposits	2
AF.3	Securities other than shares	1
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.31	Changes in net worth due to neutral holding gains/losses	8

III.3.2.2: Real holding gains/losses account U.K.

Changes in assets			Changes in liabilities and net worth
K.11.2	Real holding gains(+)/losses(-):		K.11.2	Real holding gains(-)/losses(+)
AN	Non-financial assets	2	AF	Liabilities	– 2
AN.1	Produced assets	0	AF.2	Currency and deposits	– 1
AN.11	Fixed assets	0	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	– 1
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	2	AF.7	Other accounts payable	– 1
AN.22	Intangible non-produced assets	0
AF	Financial assets	– 2
AF.2	Currency and deposits	– 2
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains losses	2