Financial accounts

The national financial accounts produced by the Banque de France describe the investment and debt behaviour of the different institutional sectors of the national economy and as well as the formation of their net lending or borrowing. 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).
See the methodological note for more details.