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Glossary of the 1993 SNA - Definition of Term

TermStocks
DefinitionStocks are a position in, or holdings of, assets and liabilities at a point in time and the SNA records stocks in accounts, usually referred to as balance sheets, and tables at the beginning and end of the accounting period; stocks result from the accumulation of prior transactions and other flows, and they are changed by transactions and other flows in the period (note that stocks of goods are referred to as “inventories” in the SNA).
Paragraphs3.66.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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