Savings, net lending and fixed capital formation, especially for household disposable income and consumption, are among the most important indicators in the sector accounts.
The sectors can be further divided into sub-sectors. In the annual sector accounts, the financial corporations are divided into eight sub-sectors.
Where in the annual national accounts focus is on the production and primary distribution of output on wages and operating surplus, the main focus of the sector accounts is on the further redistribution of output through interest, dividends, taxes, pensions and other transfers. The result after redistribution is the disposable income.
The sector accounts also document the use of disposable income for consumption and savings and how the savings along with net capital transfers are used for fixed capital formation, changes in inventories, acquisition of valuables and net lending (financial savings).
Finally, the sector accounts show the changes in and the composition of the fixed assets and the financial assets and liabilities.
The calculation of the sector accounts follows the guidelines of the European National Accounts - System ENS2010, ensuring international comparability. The sector accounts are consistent with the annual national accounts.
Besides the annual sector accounts, quarterly sector accounts are also compiled.