Correction 2025-01-31: The financial accounts has been corrected due to errors in the data starting from the year 2000. The errors has affected transactions and balances. The most severe errors appear for the sectors ”rest of the world” and ”monetary financial institutes'. Financial accounts shows financial assets and liabilities, balance sheets and transactions, for institutional sectors. All assets and liabilities are divided by items and counterpart-sectors for all sectors. Definitions and codes for Financial Accounts is based on the European System of Accounts (ESA 2010). Financial assets are marked with an A in the second position of the item-code and liabilities with a L.

The financial accounts is based on the regulations ESA 2010 (European system of accounts), which in turn is based on SNA 2008 (System of National Accounts).
SNA 2008 has been produced in cooperation with the large international organisations the UN, OECD, EU, IMF and the World Bank. ESA 2010 is an application of SNA 2008 for the EU countries and all the EU countries will publish data in accordance with ESA 2010 as of September 2014. Both ESA 2010 and SNA 2008 are updated versions of the previous regulations ESA 1995 and SNA 1993.

counterpart-sector

S128 Insurance corporations

Some corporations in sector S128 Insurance corporations has been moved to sector S129 Pension funds.

S129 Pension funds

Some corporations in sector S128 Insurance corporations has been moved to sector S129 Pension funds.

item

FL4000 Loans, total

According to EU requirements for accounting of short-term and long-term loans in the Financial Accounts, a time series with this breakdown of lending from monetary financial institutions has been introduced from fourth quarter of 2003 onwards. Previously, the breakdown of short-term and long-term loans was presented on the basis of the counterpart sector for lending. In addition, financial leasing was presented as a separate financial instrument under lending. In the new breakdown, total lending is presented broken down by short-term loans and long-term loans according to information from Statistics Sweden´s Financial market statistics, which includes information on maturity as well as the counterpart sector. Information for leasing can instead by collected from the financial market statistics at www.scb.se.

FL7000 Financial derivatives and employee stock options

Coverage of balance values in the Financial Accounts for financial derivatives is relatively complete, while there is a lack of complete presentation of transactions in financial derivatives.
In Sweden, the largest balance values in financial derivatives are between Swedish banks and the rest of the world. In recent years, the collected statistics in the Balance of Payments for financial derivatives have improved in quality and accuracy regarding transactions in financial derivatives between Swedish banks and rest of the world are considered to be quite good. The time series for transactions in financial derivatives between monetary finance institutes and rest of the world from first quarter of 1999 onwards have therefore been introduced into the financial accounts with the Balance of Payment as source. Financial savings will be more accurate with the introduction but are not particularly affected. This is because the transactions in financial derivatives are of the same size on the asset side and the liability side and cancel each other out when the net value is calculated.

FL8900 Other accounts receivable/payable excluding trade credits and advances

According to ENS 2010 taxes and social security contributions should be on an accrual basis. The period of time between the moment a transaction is recorded, and the moment the payment is actually made, is bridged by recording an account receivable/payable in the financial accounts.
This has been done in the financial accounts from the first quarter of 2001 and onward.