Financial transactions

Financial transactions are transactions in financial assets and liabilities be-tween institutional units, and between them and the rest of the world.

The item shows which sectors are net lenders and which sectors are net bor-rowers, the form of the financial asset or liability and the amount .

Financial transactions are classified into eight main categories, which are subdivided into subcategories. The classification is consistent with the classi-fication of the balance sheet totals of financial assets and liabilities.