Financial account and financial balance sheets are a part of the system of national accounts (SNA) of the Russian Federation. The SNA contains a broad range of macroeconomic data that characterise the processes of production of goods and services; generation, distribution, redistribution and use of incomes; and relevant changes in financial and non-financial assets and liabilities of various institutional sectors of the economy. The Bank of Russia Programme for Development of Macroeconomic Statistics for 2021-2025, also include the task of compilation and dissemination data on sectoral financial accounts and financial balance sheets of the SNA.