Definition: Other changes in assets and liabilities

Category: European System of Accounts (ESA)

Economic flows, other than those that occur through transactions recorded in the capital and financial accounts, that change the value of assets and liabilities. http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727