The Financial Flow Accounts (FFA) show financial activity (acquisition of financial assets and the incurrence of liabilities); the National Balance Sheet Accounts (NBSA) provide period-end measures of non-financial and financial assets, liabilities, and net worth arising from economic and financial activity as well as from changes in the prices of assets/liabilities. The NBSA and the FFA are the two components of the Financial and Wealth Accounts.
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Study: Natural resource wealth statistics in the National Balance Sheet Accounts