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Stock positions measure economic value, in terms of holdings of assets and liabilities, at a specific point in time. Economic flows record changes in economic values—more specifically, the creation, transformation, exchange, transfer, or extinction of economic value—within a period of time. Economic flows involve changes in the volume, composition, or value of an institutional unit's assets, liabilities, and net worth (the difference between total assets and liabilities). The stock positions at the beginning of a period, plus economic flows during that period, equal the stock positions at the end of the period. This video outlines the relationship between stocks and flows as well as recording in different macroeconomic statistics accounts. Sources: System of National Accounts 2008 https://unstats.un.org/unsd/nationala... Government Finance Statistics Manual 2014 https://www.imf.org/external/Pubs/FT/... Public Sector Debt Statistics: Guide for Compilers and Users, 2013 https://www.elibrary.imf.org/view/IMF... Balance of Payments and International Investment Position Manual 6th edition https://www.imf.org/external/pubs/ft/... Monetary and Financial Statistics Manual and Compilation Guide, 2016 https://www.imf.org/~/media/Files/Dat... External Debt Statistics: Guide for Compilers and Users, 2014 http://tffs.org/pdf/edsg/ft2014.pdf Link to the IMF online course on compilation basics of macroeconomic statistics for government officials: https://www.imf.org/en/Capacity-Devel... Link to the IMF online course on compilation basics of macroeconomic statistics for members of the general public: https://www.edx.org/course/compilatio...