Les statistiques de l’OCDE sur les banques, publiées chaque année sous le titre Rentabilité des banques : Comptes des banques, fournissent un instrument sans équivalent pour analyser l’évolution de la rentabilité des banques dans les pays membres de l'OCDE. Les notes méthodologiques...

Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism...

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...