is defined for statistical purposes as financial leasing when the leasing period covers all or most of the economic lifetime of the durable good. At the end of the leasing period, the lessee often has the option to buy the good at a nominal price (ESA 95, Annex II). Loans are funds lent by reporting agents to borrowers that are not evidenced by documents or are represented by a single document (even if it has become negotiable). Loan transfer
Les attributs «facultatifs» sont ceux auxquels une valeur n’est donnée que s’ils sont disponibles dans l’institution déclarante (par exemple l’identifiant des séries nationales) ou à chaque fois qu’ils sont pertinents (par exemple l’élaboration, les ruptures, etc.), et qui peuvent prendre des valeurs creuses.