Financial accounts

1. Reports

  • ECB Integrated economic and financial accounts by institutional sector (link)
  • ECB Household Sector Report  (link)
  • 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

  • Guideline of the ECB of 25 July 2013 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (recast) (ECB/2013/24) (link)
  • Guideline (EU) 2016/66 of the ECB of 26 November 2015 amending Guideline ECB/2013/24 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts  (ECB/2015/40) (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.
    • Handbook on quarterly financial accounts for the euro area - sources and methods (link)
    • ECB Euro area quarterly financial accounts - 2015 quality report  (link)