Financial accounts

1. Reports

  • ECB Monthly bulletin - Euro area statistics - methodological notes - financial non-financial accounts (link)
  • Eurostat Manual on sources and methods for the compilation of ESA 95 financial accounts (link)

2. CMFB Opinions

  • 10 May 2001 - CMFB opinion on quarterly financial accounts for general government (link)

3. Legislation

  • Unofficial consolidated text of the Guideline of the ECB on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (link)
  • Guideline of the ECB of 26 August 2008 amending Guideline ECB/2002/7 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2008/6) (link)
  • Guideline of the ECB of 15 November 2007 amending Guideline ECB/2002/7 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2007/13) (link)
  • Guideline of the ECB of 20 April 2006 amending Guideline ECB/2002/7 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2006/6) (link)
  • Guideline of the ECB of 17 November 2005 amending Guideline ECB/2002/7 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2005/13) (link)
  • Guideline of the ECB of 21 November 2002 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2002/7) (link)

4. Procedures and mandates

    5. Background


    • 2 April 2015Letter from the Chairman of the CMFB to the Chairman of the EPC and Chairman of the EFC SCS concerning the revised treatment of EUR banknotes in national bop-iip statistics (link)
    • Financial accounts and related statistics consist of financial balance sheets, accounts for financial transactions and for other changes in financial assets and liabilities, at a quarterly and annual frequency, by institutional sector. The sectors are Non-financial corporations (S.11), Financial corporations (S.12), General government (S.13), Households (S.14), Non-profit institutions serving households (S.15) and the Rest of the world.