The Quarterly Survey of Financial Assets and Liabilities (FALS) collects information on the financial assets and liabilities held by companies, except for financial institutions. (Financial institutions are organisations such as banks and building societies, and these provide data directly to the Bank of England). The data are mainly used in constructing the financial accounts for the non-financial corporations sector of the UK National Accounts and as an input into the compilation of the capital account of the UK Balance of Payments (the difference between imports and exports).