The financial accounts for Austria, which are compiled in accordance with the rules of the European System of Accounts 1995 (ESA 95), provide a financial snapshot of all economic sectors as at year-end. The ESA framework is used to record both stocks (the financial assets held and the liabilities outstanding at the end of every reporting year) and flows (the financial investment and financing transactions undertaken during the year). For nonfinancial corporations, general government entities and households (including nonprofit organizations serving households), stocks and flows are also presented on a quarterly basis.
The relevant national accounts data reflecting the individual sectors’ real transactions are published by Statistics Austria:
Tables: