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 characterize 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. Financial accounts and sectoral balance sheets provide data on the structure of the portfolio of institutional sectors of the economy and also use to analyse the effect of the monetary policy transmission mechanism. These data may be used to estimate relationship between banks’ lending transactions, on the one hand, and other sources of funding (stock market, other financial intermediaries, insurance corporations and external borrowings), on the other hand. Financial accounts make it possible to track the link between the lending and stock markets as well as that between the compilation of and trends in debt indicators across various sectors of the economy. Furthermore, financial accounts and financial balance sheets are an important source of data for analysing the activities of economic sectors for which detailed information is not available, including interrelation of the investments made by the institutional sectors with real economic variables of the SNA (e.g. capital accumulation and savings).