In the case of financial transactions on secondary markets, however, it does not provide information on the institutional units to whom financial assets were sold or from whom financial assets were bought, that is to say the financial account by debtor/creditor provides not a complete answer on the question who is financing whom in an accounting period.
Pour les opérations financières ayant lieu sur des marchés secondaires, il ne fournit cependant aucune information relative aux unités institutionnelles à qui sont vendus ou achetés des actifs financiers; il ne permet donc pas de répondre complètement à la question de savoir «qui finance qui» au cours d'une période comptable.