Volume IIIa covers financial accounts of OECD countries and includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation.Volume IIIb covers financial balance sheets of OECD countries and includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial instrument. Data is shown for 30 OECD countries for the period from 1997 to 2008 when available. Volume III of National Accounts of OECD Countries comprises Volume IIIa - Financial Accounts - Flows and Volume IIIb - Financial Balance Sheets - Stocks. In both volumes, data, based on the System of National Accounts (SNA 1993), are expressed in national currency (in euros for euro area countries).