Loans

Loans include:

• credits from resident credit institutions to resident and non-resident sectors
• credits from non-residents to resident sectors
• credits between non-financial sectors, and from these to non-residents
• temporary transfers of assets from non-monetary financial institutions
• temporary acquisitions of assets from financial institutions to non-financial entities
• non-interbank transfers of private assets
• credits from the General Government to public companies
• credits from the Development Aid Fund
• issuance of non-negotiable securities
• liabilities to the International Monetary Fund

Loans fall under category 4 of the financial instruments classification, according to the European System of Accounts 2010. They are broken down into: short-term loans (4.1) and long-term loans (4.2).

Classification of financial instruments (European System of Accounts 2010).