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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.
Data in the statistical database INTS
Guideline of the European Central Bank of 25 July 2013 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts (ECB/2013/24) (2014/3/EU)
Main principles for compiling financial accounts
Additional information about financial accounts available in the OECD e-book “Understanding Financial Accounts”