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Definition: Indirect sale of financial assets

National accounts

The indirect sale of financial assets has to be completely recorded in the financial accounts of general government and of the enterprise A concerned: it is a withdrawal of shares or other equity from enterprise A, with a counterpart entry as an increasing of a financial asset.  This is true whether or not enterprise A gives to its owner, the government, all or parts of the proceeds of the sale.  The indirect sale of financial assets has no impact on the net lending/net borrowing of general government.
Source:
Eurostat, "ESA 95 manual on government deficit and debt, 2002 Edition", Office for Official Publications of the European Communities, Luxembourg, 2002, Chapter II.2
Created:
2005-02-02
Updated:
2019-05-10

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