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The purpose of the Handbook is to support the evolution and structure of financial intermediation by enabling the collection of better securities data through clarification of concepts and guidance on harmonised presentation of securities data. It describes the main features of debt and equity securities, looks at institutional units and sectors as issuers and holders of securities, and discusses the statistical recording rules to be applied.  It is issued jointly by the Bank for International Settlements (BIS), European Central Bank (ECB) and International Monetary Fund (IMF).