The ESA 95 distinguishes between ‘loans’ and ‘deposits’ on the basis of the party that takes the initiative (if this is the borrower, then it constitutes a loan, but if this is the lender, then it constitutes a deposit), although in practice the relevance of this distinction will vary according to the national financial structure.
ESA 95 eristab “laene” ja “hoiuseid” algatava osapoole alusel (kui see on laenuvõtja, on tegu laenuga, kui aga võlausaldaja, on tegu hoiusega), kuigi tegelikkuses muutub selle eristuse asjakohasus siseriikliku finantsstruktuuri kohaselt.