This workshop discusses the sectorization and consolidation of data on financial assets and liabilities of the financial institutions of a country. The format described here is the one used in the International Monetary Fund's monthly publication, International Financial Statistics (IFS). In presenting the data on financial institutions, IFS aims to provide a measure of the volume of liquidity and to cover the accounts of the banking sector whose activities are of the greatest importance in finance and liquidity creation. Such accounts also permit the derivation of a large part of the data on intersector finance and of much useful information on the origin of changes in liquidity.1