General government financial accounts describe financial assets and liabilities of general government and financial transactions with an effect on their volumes by quarter. Financial accounts consist of two parts: financial balance at the end of the quarter and financial transactions during the quarter directed to financial assets and liabilities. The statistics also include data on general government sub-sectors, which are central government and local government sectors and social security funds. Quarterly data are con-sistent with the annual calculations of financial accounts. Consequently, with regard to balances the figure for the last quarter of the year corresponds to the annual figure, while the annual flow can be calculated by summing up the flows of the quarters. Small differences due to updating timetables may occur for the latest years, however.
Official Statistics of Finland (OSF):
General government financial accounts [e-publication].
ISSN=1798-1964. Helsinki: Statistics Finland [referred: 26.11.2015].
Access method: http://www.stat.fi/til/jyrt/meta_en.html