For example, although the framework of the flow of funds accounts basically conforms to that of the System of National Accounts established in 1968 by the United Nations (hereafter, 1968 SNA), various inconsistencies remain between the two due to inadequate availability of data.
This results in various limitations when one tries to obtain a combined picture of real economic activity and financial activity using the flow of funds accounts and the national accounts. It should also be noted that the 1968 SNA itself does not fully reflect the changes in economic and financial structures that have occurred in the years since it was established.