The flow-of-funds framework provides a comprehensive and integrated representation of financial transactions between institutional sectors within the economy. It records the net acquisition of financial assets alongside the net incurrence of liabilities, showing how financial surpluses in certain sectors are channelled to finance deficits in others. The framework establishes a coherent link between real economic activity, such as saving and investment, and the corresponding financial flows that underpin these activities. By organising information by institutional sector and financial instrument, the framework helps identify financing relationships between sectors and shows how financial resources are allocated across the economy. In doing so, it provides critical insights into the structure, depth and interconnectedness of the financial system, while ensuring consistency with other macroeconomic statistics, including monetary and financial statistics and external sector accounts. As both a statistical output and an analytical framework, the flow of funds supports the assessment of financial stability risks, sectoral imbalances and the transmission mechanisms of macroeconomic shocks.