In the quarterly sector accounts, the economic development of five sectors is illustrated: non-financial corporations, financial corporations, general government, households, etc. and external sector. Savings, net lending and fixed capital formation, especially for household disposable income, and consumption are some of the most important indicators in the sector accounts.
Where in the quarterly 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. Profit after redistribution is disposable income.
The sector accounts also clarify the use of disposable income for consumption and savings and how the savings along with net capital transfers is used for fixed capital formation, changes in inventories, acquisition of valuables and net lending (financial savings).
Eventually, the sector accounts highlight the changes in and composition of 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 quarterly sector accounts are consistent with the quarterly national accounts and the annual sector accounts.
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