| ESA 2010 categories | Main financial instruments included | |
|---|---|---|
| 1 Monetary gold and SDRs | 1.1 Monetary gold | Gold of the Banco de España and the Treasury. |
| 1.2 Special drawing rights (SDRs) | SDRs allocated and acquired from other central banks. | |
| 2 Currency and deposits | 2.1 Currency | Banknotes and coins. Including residents’ holdings of euro issued by Eurosystem NCBs other than the Banco de España. |
| 2.2 Transferable deposits | Overnight deposits and savings deposits (in the latter case, since 2005). | |
| 2.9 Other deposits | Interbank deposits and funding received in securitisation transactions, savings deposits (until 2005), time accounts, structured deposits, MFIs’ repos, special covered bonds and accounts held abroad. In addition, the counterpart of the assets transferred and the positions vis-à-vis the European Central Bank and International Monetary Fund are included. | |
| 3 Debt securities | 3.1 Short-term securities | Treasury bills and commercial paper at up to one year issued by general government, financial corporations and non-financial corporations. |
| 3.2 Long-term securities | Treasury bills at more than one year and medium and long-term public debt. Commercial paper at more than one year and bonds issued by financial corportations and non-financial corporations and securities issued by non-residents that are held by residents. | |
| 4 Loans | 4.1 Short-term loans | Loans from resident credit institutions to resident and non-resident sectors, loans from non-residents to resident sectors and loans between non-financial sectors and from the latter to non-resident sectors. Non-MFI's repos and purchases of assets by financial corporations from non-financial corporations under repos. Non-interbank transfers of private assets, general government loans to public corporations, Development Fund loans, issues of non-marketable securities and liabilities to the IMF. Overdrafts on current accounts and transferable deposit accounts. |
| 4.2 Long-term loans | ||
| 5 Equity and investment fund shares or units | 5.1.1 Listed shares | Shares of financial corporations (except investment companies) and non-financial corporations listed on domestic and foreign markets. |
| 5.1.2 Unlisted shares | Unlisted shares of financial and non-financial corporations. | |
| 5.1.9 Other equity | Capital of companies and public bodies that do not have the legal status of a public limited company, capital contributions to branches (of non-residents in Spain and of residents in Spain abroad), non-residents’ real-estate investments, investments in the capital of international organisations and contributions from deposit guarantee funds to the FROB. | |
| 5.2 Investment fund shares | Shares in capital-market and real-estate investment funds or companies. | |
| 6 Insurance, pension and standardised guarantee schemes |
6.1 Non-life insurance technical reserves | Non-life technical provisions of life and risk insurance corporations and non-profit insurance corporations. Including reinsurance. |
| 6.2 Life insurance and annuity entitlements | Technical life provisions of life and risk insurance. | |
| 6.3 Pension entitlements | Reserves and funds set aside for the payment of pensions by non-profit insurance corporations and pension funds and under group insurance contracts. Also included are the funds set aside for the payment of benefits other than pensions and claims of pension funds on the sponsors. | |
| 6.4 Claims of pension funds on pension managers | Financial claims that pension funds hold on pension managers for any deficit in funding and financial claims that pension managers hold on pension funds for any excess funding (for example, when the investment income exceeds the increase in entitlements and the difference must be paid to the pension manager). | |
| 6.5 Entitlements to non-pension benefits | The excess of net contributions over benefits constitutes an increase in the liabilities of the insurance scheme towards the beneficiaries. | |
| 6.6. Provisions for calls under standardised guarantees | Standardised guarantees granted by general government to a large number of beneficiiaries, generally for fairly small amonts and within the same program or line. | |
| 7/8 Other assets/liabilities | 7 Financial derivatives | Comprising options, futures and similar instruments, and (since 2005) swaps. Employee stock options are also included. |
| 8.1 Trade credits and advances | Client/supplier accounts and the like of non-financial corporations (and counterpart sectors). | |
| 8.9 Other accounts receivable/payable, excluding trade credits | Diverse accounts receivable/payable; interest accrued on deposits/loans and pending receipt/payment; outstanding transactions between financial corporations, within general government and with European bodies; outstanding taxes and contributions. | |
