The “Handbook of National Accounting: Financial Production, Flows and Stocks in the System of National Accounts” (the Handbook) has been jointly prepared by the United Nations Statistics Division (UNSD) and the European Central Bank (ECB) Directorate General Statistics as part of a series of handbooks on national accounting being developed to assist countries and international organizations in the implementation of the System of National Accounts, 2008 (2008 SNA).