The national accounts in 2021 National accounts - 2014 Base
Financial and non financial assets and liabilities in 2021 National accounts - 2014 Base
Through their savings, economic agents can accumulate capital, that is measured in terms of year-end stocks of non-financial and financial assets. Non-financial assets are tangible or intangible properties upon which ownership rights may be exercised. Financial assets are economic assets such as means of payment or financial claims. Financial liabilities are debts.
The financial account reports wealth accumulation of institutional sectors (households, corporations, etc.) in the form of financial assets and liabilities. This account presents flows during the year and year-end stocks of financial assets (cash, loans, shares, bonds, etc.) and financial liabilities (debts).
The balance sheet reports wealth accumulation of institutional sectors (households, corporations, etc.) in the form of non-financial assets and of financial assets and liabilities. This account presents year-end outstanding, and changes over the year, for all kinds of assets and liabilities.
Avertissement
Methodology of the annual accounts
From May 30, 2018, INSEE publishes the national accounts in 2014 base.
The most significant changes concern the national economy's transactions with the rest of the world, as well as the estimations of flows of property income between resident agents (enterprises, households, general government, etc.) as well as between resident agents and the rest of the world.
This basic change is accompanied by some improvements that are described in the " The national accounts switch to 2014 base" folder and in the methodology sheets of the 2014 database.
Online, aids to understanding facilitate the reading of results (definitions, classification, glossary).
Presentation of the transition to the 2014 base of the national accounts
Folder
Sheet