c. National Accounts transaction: gross saving (code B8g, saving - SNA 93, Prg. 9.17-9.20;
ESA 95, Prg. 8.96).
11. Capital transfers.
a. SAM transactions: Tdik dik, or capital transfers within domestic institutions; Trw dick, or capital
transfers to the rest of the world; Tdikrw, or capital transfers from the rest of the world.
b. NAM transactions: TIII.1 III.1, or capital transfers within domestic institutions; TV III.1, or capital
transfers to the rest of the world; TIII.1 V, or capital transfers from the rest of the world.
c. National Accounts transactions: capital transfers (code D9 - SNA 93, Prg. 10.131-10.141;
ESA 95, Prg. 4.146-4.167); acquisitions less disposals of non-financial non-produced assets
(code K2 - SNA 93, Prg. 10.120-10.130; ESA 95, Prg. 6.06-6.13).
12. . Net borrowing/lending.
a. SAM transaction: Tdikdif, or (-) net borrowing/lending.
b. NAM transaction: TIII.2 III.1, or net borrowing/lending.
c. National Accounts transaction: net borrowing/lending (code B9 - ESA 95, Prg. 8.98).
d. Difference between SAM and NAM: those amounts that fall short of (+) or exceed (-) the
investment funds used to cover aggregate investment are registered in the capital and
financial accounts, since they are financial transactions from (in the case of net borrowing)
or to (in the case of net lending) the rest of the world. That is why, in the SAM, the
mathematical sign is exchanged.
13. Financial transactions.
a. SAM transactions: Tdif dif, or financial transactions within domestic institutions; Trw dif, or
financial transactions to the rest of the world; T dif rw, or financial transactions from the rest of
the world.
b. NAM transactions: TIII.2 III.2, or financial transactions within domestic institutions; TV III.2, or
financial transactions to the rest of the world; TIII.2 V, or financial transactions from the rest of
the world.
c. National Accounts transactions: financial transactions (codes F1 to F7 - SNA 93, Prg. 11.1-
11.111; ESA 95, Prg. 5.01-5.151).
Therefore, generally speaking, if it were not for indirect taxation and direct purchases abroad by
residents, the association of the SAM and NAM accounts would be perfect - with the SAM being
calculated from the NAM. The latter could also be calculated from the former, which may not be
true if some disaggregation is undertaken.