The financial accounts are drawn up in accordance with international agreements. For Europe, these are described in the “European System of National and Regional Accounts 2010” (ESA 2010). The National Bank has published a number of methodological articles describing how the international rules are implemented in the Belgian context.
The main methodological references cover:
- European System of Accounts ESA 2010, Eurostat
- Financial accounts in Belgium
- Methodological picture of the financial accounts of Belgium (January 2007)
- Revision of the valuation method of the unquoted shares and other equity (October 2008)
- Revision of methodology for the insurance corporations sector (January 2007)
- Inclusion of intrasectoral loans by non-financial corporations (July 2004)