| Term | Financial assets | | Definition | Financial assets are entities over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them over a period of time; they differ from other assets in the SNA in that there is a counterpart liability on the part of another institutional unit (except for monetary gold and Special Drawing Rights (SDRs). | | Paragraphs | 13.20.;[10.5.];[11.16.];[11.17.] | | Tables | Annex 13. |
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