1. Institutional sector accounts
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2. Institutional sector accounts
Institutional sectors (ESA )
For the purposes of the ESA 2010 system, the institutional units are grouped together into five mutually exclusive domestic institutional sectors:
(a) non-financial corporations;
(b) financial corporations;
(c) general government;
(d) households;
(e) non-profit institutions serving households.

3. Institutional sector accounts
The five sectors together make up the total domestic economy.
In addition, the ‘rest of the world’ is treated as a sector.
Each sector is also divided into subsectors.
Sector accounts are created by allocating units to sectors and this enables transactions and balancing items of the accounts to be presented by sector.
The presentation by sector reveals many key measures for economic and fiscal policy purposes.

4. Institutional sector accounts
The ESA records flows and stocks from production and the generation of income, through its distribution and redistribution, and its use for final consumption.
Finally, the ESA records the use of what is left in the form of saving to provide for the accumulation of assets, both non- financial and financial.
Each of the accounts shows resources and uses, which are brought to a balance by the introduction of a balancing item, usually on the uses' side of the account. The balancing item is taken forward to the next account as the first entry on the resources side.

5. Institutional sector accounts
The structured recording of transactions according to a logical analysis of economic life provides the aggregates required for the study of an institutional sector or subsector, or the total economy.
The accounts are grouped in three categories:
(a) current accounts cover production and the associated generation, distribution and redistribution of income and its use in the form of final consumption. The income not directly used for final consumption is revealed in the balancing item saving;
(b) accumulation accounts;
(c) balance sheets.
The sequence of accounts applies to institutional units, institutional sectors and subsectors and to the total economy.

6. Institutional sector accounts

7. Institutional sector accounts
Financial transactions (F)
F1 Monetary gold and SDRs;
F2 Currency and deposits;
F3 Debt securities;
F4 Loans;
F5 Equity and investment fund shares;
F6 Insurance, pension and standardised guarantee schemes;
F7 Financial derivatives and employee stock options;
F8 Other accounts receivable/payable.

8. Thank you for your attention
CONTRACTOR IS ACTING UNDER A FRAMEWORK CONTRACT CONCLUDED WITH THE COMMISSION