Government Finance Statistics (GFS), Integrated Balance Sheet (Stock Positions and Flows in Assets and Liabilities)
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https://data360.worldbank.org/en/dataset/IMF_GFSIBS
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This dataset provides a comprehensive view of the integrated balance sheet. In other words, changes between the opening and closing stock positions in assets and liabilities are explained through transactions, holding gains/losses, and other changes in the volume of assets and liabilities. Data on net investment in nonfinancial assets - a component of total expenditure - on its components and related stock positions are provided.
For further details, please refer to Government Finance Statistics Manual 2014 (GFSM 2014)



