Definition: Financial claims
European System of Accounts (ESA)
Right of a creditor to receive a payment or series of payments from a debtor (ESA 2010).
Financial claims entitle their owners, the creditors, to receive a payment or series of payments without any counter-performance from other institutional units, the debtors, who have incurred the counterpart liabilities.
Examples of economic assets which are close to financial claims in nature are shares and other equity and partly contingent assets (ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013