Financial accounts

The system of financial accounts (i.e. the financial accounting system) shows the financial assets and liabilities of the different sectors of the economy, as well as financial transactions that have an impact on these financial assets and liabilities. The financial accounts consist of 1) the financial balance at the end of the year, and 2) a record of the financial transactions involving financial assets and liabilities during the year. The financial accounts are part of the national accounts.

The financial accounts are statistical tables which are based on other financial statistics as well as e.g. sector statistics containing data on balances and flows.