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FINANCIAL ACCOUNT – ESA

Statistics Directorate    
French Equivalent: Compte financier - SEC

Definition:
The financial account records, by type of financial instrument, the changes in the financial assets and liabilities that compose net lending or borrowing. The classification of assets and liabilities used in the financial account is identical to that used in the balance sheets.

Source Publication:
ESA 8.50-8.51 [III.2].

Cross References:
Financial account – SNA

Version Indicator: ESA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 11, 2001