Overview - Institutional sector accounts

Institutional sector accounts – Overview


Picture Sector accounts

What are sector accounts?

Institutional sector accounts present a complete and consistent set of data for sectors, which group together economic subjects with similar behaviour. They therefore help to understand the complex functioning of an economy. They cover non-financial transactions related to, for example, production, income, consumption and capital investment, as well as financial transactions involving loans, securities, etc. Balance sheet information is also available. Data are quarterly and annual.

Institutional sector accounts are part of national accounts which cover a wide range of statistics describing an economy in various ways, for instance through main aggregates including GDP, institutional sectors, government finance or supply, use and input-output tables. A selection of data is also available on a regional level. These topics are presented in different sections of the Eurostat website.

Which sectors are we talking about?

The main institutional sectors covered are:

  • Non-financial corporations
  • Financial corporations
  • General government
  • Households 
  • Non-profit institutions serving households

For more information, see the information on institutional sectors on the 'Concepts' page in this section.

What kind of information is provided?

Institutional Sector accounts provide comprehensive information on the economic activities of resident sectors and on the interactions between these sectors and the rest of the world. They are composed of a sequence of accounts describing production, generation and distribution of income, use of income, and capital accumulation. Balancing items in the accounts include value added, disposable income, and net lending /net borrowing. Many key economic indicators are derived from the accounts, like the household saving rate or debt-to-income ratio, or the business investment rate or profit share.

The compilation of integrated non-financial and financial accounts for the euro area and European Union ("European sector accounts") is the outcome of a close collaboration between Eurostat, the European Central Bank (ECB), the national statistical institutes and the national central banks.

A short history

Institutional annual/quarterly sector accounts have been released since 2007 in line with the EMU action plan as a tool for improved economic governance. Materials of inaugural press conference are available below:

> Read more


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Read the information note on Covid-19

This note presents different questions and answers which help to better understand the impact of COVID-19 on national accounts.


Visualise key indicators

Using this interactive visualisation tool, you can compare the evolution of key indicators for households and non-financial corporations of any Member States during the last 10 years.


Take a guided tour of the European economy

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Find information on data quality

Visit our dedicated page providing overview of ESA 2010 implementation and data quality and read more about major data revisions, including the coordinated benchmark revisions in 2019.

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Explore Further


European System of Accounts

Explore our dedicated section to become familiar with the EU accounting framework.


National accounts (including GDP)

Browse this section of our website dedicated to statistics on GDP, GNI or gross value added.


Government finance

This section on our website presents statistics on government finance, debt and deficit.