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حسابداری و مالی::
شرکت غیرمالی
7.26 For a national economy, the from-whom-to- whom framework can be used to present stock posi- tions, transactions, revaluations, and other changes in the volume of assets.3 These data are grouped into sectors (nonfinancial corporations, financial cor- porations, general government, and households and nonprofit institutions serving households) and non- residents.
• Nonfinancial corporations issued debt securities of 147, as reflected in the first row.
For instance, nonfinancial corporations issued debt securities of 30 that are being held by other institutional units in the same sector.
It is possible to classify these accounts by the type of holder (individuals, nonfinancial corporations, finan- cial corporations, mutual funds, other funds), but it is not possible to identify the owners themselves.
In principle, when a transaction or stock position to be consolidated is identi- fied (for example, a loan from the central government to a public nonfinancial corporation), it is expected that
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