1. Introduction to the manual
2. Overview: Scope and uses of the statistics ; Relationship to the 1993 SNA ; Principles and concepts
3. Institutional units and sectors: Residency ; Institutional units ; Classification of institutional units into sectors ; The financial corporations sector ; The nonfinancial corporations sector ; The general government sector ; The household sector ; The nonprofit institutions serving households sector ; Institutional and functional statistics
4. Classification of financial assets: Definition of financial assets ; Classification of financial assets ; Other financial instruments
5. Stocks, flows, and accounting rules: Financial stocks and flows ; Valuation of financial assets and liabilities ; Time of recording ; Aggregation, consolidation, and netting
6. Money, credit, and debt: Broad money ; The monetary base ; Liquidity aggregates ; Credit and debt
7. The framework for monetary statistics: Overview of the framework ; Sectoral balance sheets ; Surveys of financial corporations ; A monetary authorities account ; Illustrative surveys for the financial corporations sector
8. Financial statistics: The accounts of the 1993 SNA ; Flow of funds accounts.