National financial accounts by sector

They identify their financial assets and liabilities by detailing outstanding amounts, transaction flows, revaluations and other volume changes for each type of financial instrument. They are drawn up in accordance with the requirements laid down in international manuals, in particular the European system of accounts 2010 (ESA 2010).

National financial accounts describe investment and debt behaviour, the use of financial savings and the means of financing investment and consumption.

The quarterly financial accounts describe the most recent and short-term developments in investment and financing, with an emphasis on the transactions of households, non-financial corporations and general government.

The annual financial accounts give a perspective on changes over a full year. They describe the financial counterpart of real transactions, which are presented in the non-financial national accounts drawn up by INSEE.

Financial accounts and financial balance sheets

The tables that may be downloaded from the links below provide an overview of the national financial accounts and financial balance sheets of the various sectors of the economy and their relations with the rest of the world.

Two versions – detailed and simplified – are available, depending on the granularity of instrument and financial sector nomenclatures.

Related data are updated twice a year (according to National financial accounts methodology).

Definitive accounts for year N-3 are available in October of year N (e.g. 2017 definitive accounts are available in October 2020).

National Financial Accounts are in line with benchmark ‘base 2014’ and are available since 1997.

In addition, in accordance with the roadmap of the Committee on Monetary, Financial and Balance of Payments Statistics (CMFB) adopted in June 2014, in order to harmonise the reports on the quality of the data used to draw up the financial accounts, the Banque de France publishes its quality assessment¹, according to the document detailing the principles for collecting and disseminating financial account statistics established in the joint European framework. The document is available in English only and can be viewed via the link below.

¹ This publication is produced by the Banque de France and aims to promote the transparency of production processes, within the general framework adopted by the CMFB on the quality of statistical data. Eurostat and the European Central Bank cannot be held liable for its content.