Matrizes de contabilidade social e financeira: Brasil, 2005 a 2009

This paper proposes a methodology for preparation a Financial and Social Accounting Matrices (F-SAM) for the Brazilian economy by combination of the input-output matrices production flow with income flows and financial flows of Integrated Economic Accounts. We present the Brazilian F-SAM for the years 2005 to 2009, with 55 productive sectors, 3 production factors, 4 institutional agents and 7 financial instruments. The Trade sector and Public Administration are important in the production and generation of added value. The Food and Beverage industry has great capacity for dispersal of funds in the economy and there is a strong dependence on transfers in income distribution among domestic economic agents. Excess liquidity and the downsizing observed in the period are perceived by the variation observed in Cash and Deposits and on the variation of financial assets and liabilities.