Annual Financial Accounts

The Annual Financial Accounts (AFA) record financial positions and transactions that involve financial assets and liabilities that have taken place between residents and non residents. Cross-border financial transactions and positions are further classified by type of instrument and institutional sector.

The compilation of AFA relies on the following primary sources which are fully compliant with European System of Accounts (ESA 2010) and produced on the basis of European Central Bank:

1. MFI Balance Sheets statistics 
2. Investment Fund Balance sheet statistics 
3. Insurance statistics 
4. Pension Fund Statistics   
5.Securities issues statistics 
6. Securities Holdings statistics (SHS)
7. Quarterly Financial Accounts of General Government                          
8. International Investment Position and Balance of Payments.  
                                                                                 
Also financial statements are collected from entities that are included in the OFI (Other Financial Institutions) sector. For the Non-financial sector, information is derived from annual financial statements and mapped to the ESA 2010 instruments, to the best possible extent. For Household some instruments are compiled mainly on a residual basis.

Inclusion of all financial and non financial corporations, investment funds, insurance companies, pension funds and organisations that are included in the OFI sector. Also the inclusion of General Government Sector divided to its subsectors.

AFA are published on an annual basis (every October).

Data on CYSTAT website is available for years 2010 onwards (until year T-1).

The data are comparable over time.

(F1): Monetary gold and special drawing rights 
(F2): Currency and deposits
(F3): Debt Securities
(F4): Loans
(F5): Equity and investment fund shares or units
(F6): Insurance, pension and standardised guarantee schemes
(F7): Financial Derivatives and employee stock options
(F8): Other accounts receivable/ payable

Institutional Sectors:
S11: Non Financial Corporations
S12: Financial Corporations
S13: General Government
S14: Households
S15: Non-profit institutions serving households
S2: Rest of the word

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union.

01/09/2021