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.
The following groups of financial instruments are covered:
·    monetary gold and special drawing rights (SDRs) (F1)
·    currency and deposits (F2)
·    debt securities (F3)
·    loans (F4)
·    equity and investment fund shares (F5)
·    insurance, pension and standardised guarantees (F6)
·    financial derivatives (F7)
·    other accounts payable/receivable and trade credit (F8)

Additional instrument details are available for each group.