The System of National Accounts consists of a coherent, consistent and integrated set of macroeconomic accounts in which key macro-economic variables are shown as balances or transactions (e.g. gross domestic product, net national income, household’s disposable income, government’s net lending/net borrowing, consumption expenditure, capital formation).
Sector accounts are a central part of the System of National Accounts. They provide, by institutional sector, a systematic description of the different stages of the economic process:
These accounts can be drawn up either for the national economy as a whole or for parts of the economy delimited according to institutional criteria (i.e. institutional sectors). A modified form of the sequence of accounts describes the “rest-of-the-world” sector (S.2).
The national economy consists of five institutional sectors:
Financial accumulation is dealt with by the financial accounts, which are compiled and published by the Austrian National Bank.
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