An Integrated Framework for Financial Positions and Flows on a From-Whom-To-Whom Basis: Concepts, Status, and Prospects

Switzerland

“…Another important aspect of interconnectedness is the financial linkage between NBFIs and non-financial institutional sectors. A key data initiative after the GFC has been the development of the integrated system of sectoral accounts and balance sheets, including the fromwhom-to-whom framework (Mink, 2011;BIS-ECB-IMF, 2015), to help monitor the build-up of financial risks and understand financial connections among different institutional sectors. A standard from-whom-to-whom framework includes information of the stocks and flows of assets and liabilities for each financial instrument and each pair of the institutional sectors on a nonconsolidated basis (see Table 2 for a standard template of a given financial instrument).…”