This database of indicators of financial development and structure across countries and over time includes a range of indicators (31 indicators in total), starting from 1960, that measure the size, activity, and efficiency of financial intermediaries and markets. The compiled data permits the construction of financial structure indicators to measure whether, for example, a country's banks are larger, more active, and more efficient than its stock markets. These indicators can then be used to investigate the empirical link between the legal, regulatory, and policy environment and indicators of financial structure. They can also be used to analyze the implications of financial structure for economic growth.