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The Financial balance sheet, which completes the sequence of the accounts and gives a picture of their financial net worth at the end of the accounting period, records the stocks of the financial assets and liabilities held by the institutional sectors, at the end of the period.
As a general principal, the valuation of the financial assets and liabilities are at market value, which is the basic reference for valuation in the SNA.
Note: Data is not seasonally adjusted
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