Methodological notes on the financial accounts of the Spanish Economy : ESA-2010

Abstract

The Financial Accounts of the Spanish Economy (FASE) set out the economic flows of a financial nature and the resulting financial positions and form part of the Spanish system of National Accounts. They are disseminated in a publication of the same name which includes a summary of the non-financial transactions of the National Accounts. The Banco de España has compiled and disseminated this statistic with annual data since the early 1980s and with quarterly data since 2000, using the ESA 95 methodology. In October 2014, Spain’s financial accounts, like those of other European Union countries, were adapted to the new methodology laid down in Regulation (EU) No 549/2013 on the European system of national and regional accounts, known as ESA 2010, which replaced ESA 95