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French Equivalent: Compte financier - SCN

The financial account is the final account in the full
sequence of accounts that records transactions between
institutional units.

The financial account records transactions that involve
financial assets and liabilities and that take place between
resident institutional units and between resident
institutional units and the rest of the world. The left-hand
side of the account (table 11.1) records acquisitions of
financial assets less disposals, while the right-hand side
records incurrence of liabilities less their repayment.

Source Publication:
System of National Accounts (SNA), 2008, 11.1 and 11.2.

Cross References:
Capital account – SNA
Financial account – ESA


Version Indicator: SNA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, April 4, 2013