The financial accounts present the financial balance sheets for sectors of the economy, providing a picture of the financial assets and liabilities of each individual sector at a given point in time.

They also cover the flows that affect the balance sheets between quarters, i.e. transactions, revaluations and other changes in volume.

Each sector brings together economic agents with broadly similar behaviour:

  • non-financial corporations (S11)
  • financial corporations (S12)

               o  monetary financial institutions (MFIs) (S12K = S121 + S12T, also available separately)

               o  other financial institutions (S124, S12O, S12P)

               o  insurance corporations and pension funds (S12Q = S128 + S129, also available separately)

  • general government (S13)
  • households and non-profit institutions serving households (NPISH) (S1M = S14 + S15, also available separately)

Positions and flows involving non-resident entities are grouped into a sector entitled “rest of the world” (W1.S1).
The statistics are available for the euro area as a whole, as well as for all EU countries.