This Manual on sources and methods of the compilation of ESA 95 financial accounts represents not only an update of the first edition which appeared in 2002. It also offers, based on a completely restructured table of contents, much more detailed information by country, particularly on sources and methods used for each institutional sector and financial instrument.

A key objective of this new edition is to facilitate cross-country comparisons, by providing a standard framework for the information on each country. Moreover, the presentation in separate country files allows for a relatively quick updating process – if there are significant changes to the information signalled by the national authorities, the relevant country chapter could be replaced, without the need for a review of the whole Manual.

Custodian: Eurostat