The document develops in detail the references in the Methodological Notes to the Financial Accounts of the Spanish Economy (FASE) to shares and other equity. In addition to referring to the determining of the market value of quoted and unquoted shares, of shares issued by mutual funds and of...

Determining the output of services produced by financial intermediaries and how that output is allocated across the sectors and industries that have used them has been a longstanding problem for national accounting. The issue arises because the majority of these services are not charged or paid...