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 counterpart sector.
Latvijas Banka compiles the quarterly  and annual  financial accounts. The quarterly financial accounts data is compiled within a time period that does not exceed 85 calendar days following the end of the reference quarter, while annual financial accounts data is compiled within a time period that does not exceed 9 months following the end of the reference year.
Latvijas Banka publishes the quarterly financial accounts as per the data release calendar. Outstanding amounts, transactions, revaluations and other changes in Latvia's quarterly financial accounts as well as whom-to-whom data for deposits, loans, debt securities, listed shares and investment fund shares are released for each quarter.
Additional information about financial accounts available in the OECD e-book “Understanding Financial Accounts”
Balance sheet reports (including appendices) of institutional units (see List of institutional unit data sources) are mostly used in compiling quarterly financial accounts. The following institutions provide date for the compilation of quarterly financial accounts: Central Statistical Bureau of Latvia (CSB), Financial and Capital Market Commission (FCMC) and Latvijas Banka (LB).
From 27 June 2016, quarterly financial accounts data is available in the internet statistical database (INTS) of Latvijas Banka (https://statdb.bank.lv/lb/default.aspx?lv).