Published: 01.01.2013

Financial accounts is a part of the system of national accounts, comprising outstanding amounts, transactions, revaluation changes due to exchange rate fluctuations, revaluation changes due to price changes and other changes in financial instruments broken down by sector and counterparty sector.
The definition of the concept is consistent with Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community.