IMF Working Papers

An Integrated Framework for Financial Positions and Flowson a From-Whom-To-Whom Basis: Concepts, Status, and Prospects

By Segismundo Fassler, Manik L. Shrestha, Reimund Mink

February 1, 2012

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Segismundo Fassler, Manik L. Shrestha, and Reimund Mink. An Integrated Framework for Financial Positions and Flowson a From-Whom-To-Whom Basis: Concepts, Status, and Prospects, (USA: International Monetary Fund, 2012) accessed December 21, 2024
Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

The global crisis of 2008 highlighted the need to understand financial interconnectedness among the various sectors of an economy and between them and their counterparties in the rest of the world. However, application of this kind of analysis has been hampered by the lack of adequate data. This paper sets the background for promoting internationally coordinated efforts for compiling and disseminating data on sectoral financial positions and flows on a from-whom-to-whom basis within the framework of the System of National Accounts. It draws on actual experiences in compiling these kinds of data and provides guidelines for their development in the future.

Subject: Financial institutions, Financial instruments, Financial statements, Fiscal accounting and reporting, National accounts, Public financial management (PFM), Securities

Keywords: Balance sheet, Balance sheet approach, Balance sheet weakness, Balance sheets, Double entry, Economic activity, Economy, Financial accounts, Financial activity, Financial flows, Financial instrument category, Financial instrument classification, Financial instruments currency, Financial statements, Fiscal accounting and reporting, Flow of funds, G20 industrial nations, Global, Holding, National accounts, Securities, Securities holdings statistics, WP

Publication Details

  • Pages:

    35

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2012/057

  • Stock No:

    WPIEA2012057

  • ISBN:

    9781463937751

  • ISSN:

    1018-5941