Financial accounts

1. Reports

• ECB Euro area accounts (link)

• ECB Statistics Bulletin - Euro area accounts (link)

• ECB Household Sector Report  (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 2015 - Letter 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.

• ECB Sector accounts (link)

• Quality assurance of statistics underlying the Macroeconomic Imbalances Procedure (MIP) Scoreboard (link)