SEQUENCE;CODE;LEVEL;TITLE;GENERAL_NOTES;INCLUDES;ALSO_INCLUDES;EXCLUDES;CASELAW;UNITOFMEASURE
1;"S.11";1;Non-financial corporations;The non-financial corporations sector (S.11) consists of institutional units which are independent legal entities and market producers, and whose principal activity is the production of goods and non-financial services. The non-financial corporations sector also includes non-financial quasi-corporations;;;;;
2;"S.11001";2;Public non-financial corporations;The public non-financial corporations subsector consists of all non-financial corporations, quasi-corporations and non-profit institutions, recognised as independent legal entities, that are market producers and are subject to control by government units.;;;;;
3;"S.11002";2;National private non-financial corporations;The national private non-financial corporations subsector consists of all non-financial corporations, quasi-corporations and non-profit institutions which are recognised as independent legal entities and which are market producers, that are not controlled by government or by non-resident institutional units.;;;;;
4;"S.11003";2;Foreign controlled non-financial corporations;The foreign controlled non-financial corporations subsector consists of all non-financial corporations and quasi-corporations that are controlled by non-resident institutional units.;;;;;
5;"S.12";1;Financial corporations;"The financial corporations sector (S.12) consists of institutional units which are independent legal entities and market producers, and whose principal activity is the production of financial services. Such institutional units comprise all corporations and quasi-corporations which are principally engaged in: (a) financial intermediation (financial intermediaries); and/or (b) auxiliary financial activities (financial auxiliaries). Also included are institutional units providing financial services, where most of either their assets or their liabilities are not transacted on open markets.";;;;;
6;"S.121";2;Central bank;The central bank subsector (S.121) consists of all financial corporations and quasi-corporations whose principal function is to issue currency, to maintain the internal and external value of the currency and to hold all or part of the international reserves of the country.;;;;;
7;"S.122";2;Deposit-taking corporations except the central bank;The deposit-taking corporations except the central bank subsector (S.122) includes all financial corporations and quasi-corporations, except those classified in the central bank and in the MMF subsectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, hence not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities.;;;;;
8;"S.12201";3;Public deposit-taking corporations except the central bank;Public deposit-taking corporations except the central bank subsector (S.122) includes all public financial corporations and quasi-corporations, except those classified in the central bank and in the MMF subsectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, hence not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities.;;;;;
9;"S.12202";3;National private deposit-taking corporations except the central bank;National private deposit-taking corporations except the central bank subsector (S.122) includes all national private financial corporations and quasi-corporations, except those classified in the central bank and in the MMF subsectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, hence not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities.;;;;;
10;"S.12203";3;Foreign controlled deposit-taking corporations except the central bank;Foreign controlled deposit-taking corporations except the central bank subsector (S.122) includes all foreign controlled financial corporations and quasi-corporations, except those classified in the central bank and in the MMF subsectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, hence not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities.;;;;;
11;"S.123";2;Money Market Funds;The MMF subsector (S.123) consists of all financial corporations and quasi-corporations, except those classified in the central bank and in the credit institutions subsectors, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units as close substitutes for deposits from institutional units, and, for their own account, to make investments primarily in money market fund shares/units, short-term debt securities, and/or deposits.;;;;;
12;"S.12301";3;Public Money Market Funds;The public MMF subsector consists of all public financial corporations and quasi-corporations, except those classified in the central bank and in the credit institutions subsectors, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units as close substitutes for deposits from institutional units, and, for their own account, to make investments primarily in money market fund shares/units, short-term debt securities, and/or deposits.;;;;;
13;"S.12302";3;National private Money Market Funds;The national private MMF subsector consists of all national private financial corporations and quasi-corporations, except those classified in the central bank and in the credit institutions subsectors, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units as close substitutes for deposits from institutional units, and, for their own account, to make investments primarily in money market fund shares/units, short-term debt securities, and/or deposits.;;;;;
14;"S.12303";3;Foreign controlled Money Market Funds;The foreign controlled MMF subsector consists of all foreign controlled financial corporations and quasi-corporations, except those classified in the central bank and in the credit institutions subsectors, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units as close substitutes for deposits from institutional units, and, for their own account, to make investments primarily in money market fund shares/units, short-term debt securities, and/or deposits.;;;;;
15;"S.124";2;Non-MMF investment funds;The non-MMF investment funds subsector (S.124) consists of all collective investment schemes, except those classified in the MMF subsector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits, and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate).;;;;;
16;"S.12401";3;Public Non-MMF investment funds;The public non-MMF investment funds subsector consists of all public collective investment schemes, except those classified in the MMF subsector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits, and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate).;;;;;
17;"S.12402";3;National private Non-MMF investment funds;The national private non-MMF investment funds subsector consists of all national private collective investment schemes, except those classified in the MMF subsector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits, and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate).;;;;;
18;"S.12403";3;Foreign controlled Non-MMF investment funds;The foreign controlled non-MMF investment funds subsector consists of all foreign controlled collective investment schemes, except those classified in the MMF subsector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits, and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate).;;;;;
19;"S.125";2;Other financial intermediaries, except insurance corporations and pension funds;The other financial intermediaries, except insurance corporations and pension funds subsector (S.125) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units.;;;;;
20;"S.12501";3;Other public financial intermediaries, except insurance corporations and pension funds;The other public financial intermediaries, except insurance corporations and pension funds subsector consists of all public financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units.;;;;;
21;"S.12502";3;Other national private financial intermediaries, except insurance corporations and pension funds;The other national private financial intermediaries, except insurance corporations and pension funds subsector consists of all national private financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units.;;;;;
22;"S.12503";3;Other foreign controlled financial intermediaries, except insurance corporations and pension funds;The other foreign controlled financial intermediaries, except insurance corporations and pension funds subsector consists of all foreign controlled financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units.;;;;;
23;"S.126";2;Financial auxiliaries;The financial auxiliaries subsector (S.126) consists of all financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves.;;;;;
24;"S.12601";3;Public financial auxiliaries;The public financial auxiliaries subsector consists of all  public financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves.;;;;;
25;"S.12602";3;National private financial auxiliaries;The national private financial auxiliaries subsector consists of all  national private financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves.;;;;;
26;"S.12603";3;Foreign controlled financial auxiliaries;The foreign controlled financial auxiliaries subsector consists of all  foreign controlled, financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves.;;;;;
27;"S.127";2;Captive financial institutions and money lenders;The captive financial institutions and money lenders subsector (S.127) consists of all financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets.;;;;;
28;"S.12701";3;Public captive financial institutions and money lenders;The public captive financial institutions and money lenders subsector consists of all public financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets.;;;;;
29;"S.12702";3;National private captive financial institutions and money lenders;The national private captive financial institutions and money lenders subsector consists of all national private financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets.;;;;;
30;"S.12703";3;Foreign controlled captive financial institutions and money lenders;The foreign controlled captive financial institutions and money lenders subsector consists of all foreign controlled financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets.;;;;;
31;"S.128";2;Insurance corporations;The insurance corporations subsector (S.128) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance;;;;;
32;"S.12801";3;Public insurance corporations;The public insurance corporations subsector consists of all public financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance;;;;;
33;"S.12802";3;National private insurance corporations;The national private insurance corporations subsector consists of all national private financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance;;;;;
34;"S.12803";3;Foreign  private insurance corporations;The foreign controlled insurance corporations subsector consists of all foreign controlled financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance;;;;;
35;"S.129";2;Pension funds;The pension funds subsector (S.129) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability.;;;;;
36;"S.12901";3;Public pension funds;The public pension funds subsector consists of all public financial corporations and quasi-corporations which are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability.;;;;;
37;"S.12902";3;National private pension funds;The national private pension funds subsector consists of all national private financial corporations and quasi-corporations which are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability.;;;;;
38;"S.12903";3;Foreign controlled pension funds;The foreign controlled pension funds subsector consists of all foreign controlled financial corporations and quasi-corporations which are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability.;;;;;
39;"S.13";1;General government;The general government sector (S.13) consists of institutional units which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth.;;;;;
40;"S.1311";2;Central government (excluding social security funds);This subsector includes all administrative departments of the state and other central agencies whose competence extends normally over the whole economic territory, except for the administration of social security funds.;;;;;
41;"S.1312";2;State government (excluding social security funds);This subsector consists of those types of public administration which are separate institutional units exercising some of the functions of government, except for the administration of social security funds, at a level below that of central government and above that of the governmental institutional units existing at local level. This subsector is not relevant in Denmark;;;;;
42;"S.1313";2;Local government (excluding social security funds);This subsector includes those types of public administration whose competence extends to only a local part of the economic territory, apart from local agencies of social security funds.;;;;;
43;"S.1314";2;Social security funds;"The social security funds subsector includes central, state and local institutional units whose principal activity is to provide social benefits and which fulfil each of the following two criteria: (a) by law or by regulation certain groups of the population are obliged to participate in the scheme or to pay contributions; and (b) general government is responsible for the management of the institution in respect of the settlement or approval of the contributions and benefits independently from its role as supervisory body or employer.";;;;;
44;"S.14";1;Households;The households sector (S.14) consists of individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use.;;;;;
45;"S.141/S.142";2;Employers and own-account workers;The employers and own-account workers subsector consists of the group of households for which the (mixed) incomes (B.3) accruing to the owners of household unincorporated enterprises from their activity as producers of market goods and services with or without paid employees are the largest source of income for the household as a whole, even if it does not account for more than half of total household income.;;;;;
46;"S.143/S.144";2;Employees and reciepients of pensions, property income and other transfers;"The employees and reciepients of pensions, property income and other transfers subsector consists of the group of households for which the income accruing from compensation of employees, pensions, property income or income accruing from other current transfers is the largest source of income for the household as a whole. ";;;;;
47;"S.15";1;Non-profit institutions serving households;The non-profit institutions serving households (NPISHs) sector (S.15) consists of non-profit institutions which are separate legal entities, which serve households and which are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general government and from property income.;;;;;
48;"S.2";1;Rest of the world;"The rest of the world sector (S.2) is a grouping of units without any characteristic functions and resources; it consists of non-resident units insofar as they are engaged in transactions with resident institutional units, or have other economic links with resident units. Its accounts provide an overall view of the economic relationships linking the national economy with the rest of the world. The institutions of the EU and international organisations are included.";;;;;