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.