Financial Accounts

The financial accounts describe the behaviour of the different institutional sectors (non financial corporations, financial corporations, public administration, households and the rest of the world) with regard to investment and debt.

They are the last unit in the sequence of accounts of the European System of National and Regional Accounts (ESA 2010). They thus complement the non financial national accounts by explaining how the different sectors use their financial surplus from savings or finance their deficits.

They are established on the basis of outstanding receivables and payables at a given moment in time (financial statement) and on financial flows in a given period. The various financial instruments are classified according to their cash-flow levels. In this way they provide information on the solvency of various economic sectors. Together with the capital stock, the financial statement constitutes the property accounts of the different economic sectors.

Analysis of these data is of use to economic and financial policy makers. The financial accounts show the role played by intermediaries in the financial system and by the financial markets in the process of collecting and distributing funds and highlight problem areas in these financial flows. Furthermore, they also make it possible to assess trends in the debt incurred by the different institutional sectors.

The publication of the Swiss National Bank covers the financial asset accounts and financial flow accounts for all sectors (see link below).

Further information



Federal Statistical Office Section National Accounts
Espace de l'Europe 10
CH-2010 Neuch√Ętel
+41 58 467 34 86



Our English pages offer only a limited range of information on our statistical production. For our full range please consult our pages in French and German (top right hand screen).