Definition
The price at which a financial asset or liability is valued on a specific date. It represents the current value of the financial instrument.
Further information
In the preparation of statistics, transactions in financial assets and liabilities are recorded at the prices at which they are acquired or disposed of. These transactions should be recorded exclusive of any commissions, fees, and taxes, whether charged explicitly, included in the purchaser’s price, or deducted from the seller’s proceeds.
Related concepts
References
- System of National Accounts
- European System of Accounts 2010. Interactive version.
- Handbook on Securities Statistics
Links to data tables
Update date: May 2025
