Institutional Sector Accounts (Financial)


Central Statistics Office (CSO)

Key information

The financial balance sheet and the financial transactions account, with a detailed instrument breakdown of financial assets and liabilities by institutional sector.

A Methods and Quality Report is available for this statistic.


Financial Accounts statistics are in general compiled by assembling and combining statistics drawn from other primary sources. The main sources currently used are the CSO Balance of Payments and International Investment Position statistics including the underlying surveys, and published Central Bank statistics, primarily banking. Other sources used include government administrative and statistical records, including state-owned companies and accounts and accounts filed with the Companies Registration Office and the statistical reports of representative bodies.


All financial activity by reference to the sectors that make up the economy, including companies, government and households.



Reference period

31 December (balance sheet), calendar year (transactions account)

Start date



10 months after the end of the reference period


  • Institutional sectors
    Non-financial corporations; Financial corporations (Monetary financial institutions; Other financial intermediaries and Financial auxiliaries; Insurance corporations and pension funds); General government; Households and Non-profit institutions serving households; Rest of the world.
  • Financial instrument classes
    Gold and Special Drawing Rights (SDRs); Currency and deposits (Currency; Transferable deposits; Other deposits); Securities other than shares (Securities other than shares excl derivatives; Derivatives); Loans (Short-term loans; Long-term loans); Shares and other equity (Shares and other equity excl mutual funds; Mutual funds); Insurance technical reserves (Net equity of households in life insurance reserves & pension funds; Prepayments of premiums and reserves against outstanding claims); Other accounts receivable/payable (Trade credits and advances; Other accounts receivable/payable, other).


Economy - National Accounts

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accounts advances assets auxiliaries balance banking claims credits currency deposits derivatives drawing economy equity finance financial funds gold institutional insurance intermediaries investment liabilities loans long-term longterm monetary mutual national non-financial payable pension premiums prepayments receivable reserves rights sdr sdrs sector securities shares sheet sheets short-term shortterm transactions