The financial accounts include financial balance sheets, transactions (buying/selling), revaluations (e.g. price changes) and other changes (e.g. losses on loans) in volume for the following 12 main sectors:
- Non-financial corporations
- Danmarks Nationalbank
- Deposit-taking corporations and money-market funds
- Investment funds excl. money-market funds
- Other financial intermediaries and captive financial institutions and money lenders
- Financial auxiliaries
- Insurance corporations
- Pension funds
- General government
- Non-profit institutions serving households
- Rest of the world.
For each sector assets and liabilities are divided into a set of instruments including the following 8 main instruments:
- Monetary gold and special drawing rights (SDR)
- Currency and deposits
- Securities other than shares
- Shares and other equity
- Insurance technical reserves
- Financial derivatives and employee stock options
- Other accounts receivable/payable.
For the majority of the instruments it is also possible to view balances against specific counterparty sectors (e.g. households' debt for Danish deposit-taking corporations).
The financial accounts comply with the guidelines in Eurostat's manual on the European System of Accounts 2010 (ESA 2010).