The non-financial sector accounts describe the different stages of the economic process for the following institutional sectors: non-financial and financial corporations, general government, households, non-profit institutions serving households (NPISH) and rest of the world. The sequence of accounts includes production of goods and services, primary income distribution (earned and property income), secondary income distribution (redistribution), income use (consumption and saving) and capital formation.
The accounts are compiled annually and quarterly and are reconciled with the main national accounts aggregates, the general government accounts, the macroeconomic financial accounts and the balance of payments. Account balances such as saving and disposable income are shown gross and net, depending on whether consumption of fixed capital is taken into account. An important indicator is the saving rate, which is defined as the ratio of saving to disposable income.