What is debt (in the context of the financial accounts)?
debt (in the context of the financial accounts) definition and meaning on Finance terms:
Loans, deposit liabilities, debt securities issued and pension fund reserves of non-financial corporations (created through direct pension commitments of employers on behalf of their employees), valued at market value at the end of the period. However, due to data limitations, the debt given in the quarterly financial accounts does not include loans granted by non-financial sectors (e. g. , inter-company loans) or by banks outside the euro area, whereas these components are included in the annual financial accounts. <