Financial account statistics are a record of the internal and external flows of financial assets and liabilities in an economy. They are an integral part of the national accounts, and their purpose is to provide data on the stock and current transactions of financial investments and financing activities for all sectors of the economy, as well as relations with non-residents. Their purpose is to disclose data on the stock and current transactions of financial investments and financing activities for all sectors of the national economy as well as relations with non-residents, distributed in financial instruments. They illustrate how different economic sectors invest their financial surplus and/or finance their financial losses.
The methodology set to compile the financial accounts for the European Union members are set by Eurostat on the “European System of National Accounts 2010 (ESA 2010)”. This internationally compatible accounting framework is in line with common international concepts and rules laid down by the “United Nation’s System of National Accounts 2008 (SNA 2008)”, and is in line with the “International Monetary Fund’s 6th edition of the Balance of Payments and International Investment Position Manual (BPM6)”.
The Central Bank of the Republic of Kosovo (CBK) publishes financial account statistics for two institutional sectors: the financial sector (including all sub-sectors) and the external sector, broken down by financial instruments, both for assets and liabilities. The tables are presented on a “from-whom-to-whom” basis. The methodology used to compile this data is in accordance with the European System of National Accounts (ESA) 2010 and the System of National Accounts (SNA) 2008.