SEQUENCE;CODE;LEVEL;TITLE;GENERAL_NOTES;INCLUDES;ALSO_INCLUDES;EXCLUDES;CASELAW;UNITOFMEASURE 1;"VIR";1;Corporations and organisations;-;;;;; 2;"11";2;"Central government non-financial quasi-corporations ";Central government non-financial quasi-corporations consist of entities that do not have the legal characteristics of independent companies but act independently of their owners and, to a greater extent, as entities in the market sector non-financial corporations. The activity is limited and it is possible to create a complete annual accounting report. The ESR sector 11 is a subset of the ESA sector S.11001.;;;;; 3;"12";2;"Municipal non-financial quasi-corporations ";Municipal non-financial quasi-corporations consist of entities that do not have the legal characteristics of independent companies but act independently of their owners and, to a greater extent, as entities in the market sector non-financial corporations. The activity is limited and it is possible to create a complete annual accounting report. The ESR sector 12 is a subset of the ESA sector S.11001.;;;;; 4;"13";2;"Regional non-financial quasi-corporations ";Regional non-financial quasi-corporations consist of entities that do not have the legal characteristics of independent companies but act independently of their owners and, to a greater extent, as entities in the market sector non-financial corporations. The activity is limited and it is possible to create a complete annual accounting report. The ESR sector 13 is a subset of the ESA sector S.11001.;;;;; 5;"14";2;"Non-financial corporations owned by central government ";Non-financial corporations owned by central government consist of all non-financial corporations and nonprofit institutions that have the status of independent legal entities and are market producers controlled by government entities. ESR Sector 14 is a subset of ESA Sector S.11001.;;;;; 6;"15";2;"Municipally owned non-financial corporations ";Municipally owned non-financial corporations consist of all non-financial corporations and non-profit institutions that have the status of independent legal entities and which are market producers controlled by municipal entities. The ESR sector 15 is a subset of the ESA sector S.11001.;;;;; 7;"16";2;"Regionally owned non-financial corporations ";Regionally owned non-financial corporations consist of all non-financial corporations and non-profit institutions that have the status of independent legal entities and which are market producers controlled by regional entities. The ESR sector 16 is a subset of the ESA sector S.11001.;;;;; 8;"18";2;"Private non-financial corporations ";Private non-financial corporations consist of all non-financial corporations and non-profit institutions that have the status of independent legal entities and which are market producers controlled by private entities. The ESR sector 18 is a subset of the ESA sector S.11002.;;;;; 9;"19";2;Foreign controlled non-financial corporations;Foreign controlled non-financial corporations consist of all non-financial corporations and non-profit institutions that have the status of independent legal entities and which are market producers controlled by foreign entities. The ESR sector 19 is a subset of the ESA sector S.11003.;;;;; 10;"21";2;"The central bank ";The central bank consists of all financial corporations and quasi-corporations whose main function is to issue money, maintain the domestic and foreign value of the national currency, and to maintain all or part of the country's international reserves. The ESR sector 21 is equal to the ESA sector S.121.;;;;; 11;"27";2;"Public banks and mortgage credit institutions ";Public banks, except the central bank, comprise all public financial corporations and quasi-corporations, with the exception of entities classified under the central bank and money market funds which are primarily engaged in financial intermediation and whose activities consist of receiving different types of deposits from institutional entities other than monetary. The ESR sector 27 is equal to the ESA sector S.12201.;;;;; 12;"28";2;"Private banks and mortgage credit institutions ";Private, nationally controlled banks, except the central bank, include all private, nationally controlled financial corporations and quasi-corporations, with the exception of entities classified under the central bank and money market funds which are primarily engaged in financial intermediation and whose activities consist of receiving different types of deposits from institutional entities other than monetary. The ESR sector 28 is equal to the ESA sector S.12202.;;;;; 13;"29";2;"Foreign-controlled banks and mortgage credit institutions ";Foreign-controlled banks (except central banks) include all foreign-controlled financial corporations and quasi-corporations, with the exception of entities classified under the central bank and money market funds which are primarily engaged in financial intermediation and whose activities consist of receiving different types of deposits from institutional entities other than monetary. The ESR sector 29 is equal to the ESA sector S.12203.;;;;; 14;"31";2;"Public money market funds ";Public money market funds as collective investment schemes comprise all public financial corporations and quasi-corporations, with the exception of entities classified under the central bank and financial institutions mainly engaged in financial intermediation. Their activities consist of issuing investment shares in money market funds as close substitutes for deposits from institutional units and at their own expense to make investments, mainly in shares in money market funds, short-term debt securities and / or deposits. The ESR sector 31 is equal to the ESA sector S.12301.;;;;; 15;"32";2;"Private money market funds ";Private, nationally controlled money market funds as collective investment schemes comprise all private, nationally controlled financial corporations and quasi-corporations, with the exception of entities classified under the central bank and financial institutions mainly engaged in financial intermediation. Their activities consist of issuing investment shares in money market funds as close substitutes for deposits from institutional units and at their own expense to make investments, mainly in shares in money market funds, short-term debt securities and / or deposits. The ESR sector 32 is equal to the ESA sector S.12302.;;;;; 16;"33";2;"Foreign controlled money market funds ";Foreign controlled money market funds as collective investment schemes comprise all foreign controlled financial corporations and quasi-corporations, with the exception of entities classified under the central bank and financial institutions mainly engaged in financial intermediation. Their activities consist of issuing investment shares in money market funds as close substitutes for deposits from institutional units and at their own expense to make investments, mainly in shares in money market funds, short-term debt securities and / or deposits. The ESR sector 33 is equal to the ESA sector S.12303.;;;;; 17;"37";2;"Public investment funds ";Public investment funds, except money market funds, comprise all public collective investment schemes, with the exception of entities classified under money market funds that are mainly engaged in financial intermediation. Their activities consist of issuing shares in investment funds that are not close substitutes for deposits from institutional units and at their own expense to make investments, mainly in financial assets other than short-term financial assets and in non-financial assets (usually real estate). The ESR sector 37 is equal to the ESA sector S.12401.;;;;; 18;"38";2;"Private investment funds ";Private, nationally controlled investment funds, other than money market funds, include all private, nationally controlled collective investment schemes, with the exception of entities classified under money market funds that are mainly engaged in financial intermediation. Their activities consist of issuing shares in investment funds that are not close substitutes for deposits from institutional units and at their own expense to make investments, mainly in financial assets other than short-term financial assets and in non-financial assets (usually real estate). The ESR sector 38 is equal to the ESA sector S.12402.;;;;; 19;"39";2;"Foreign controlled investment funds ";Foreign controlled investment funds, except money market funds, include all foreign controlled collective investment schemes, with the exception of entities classified under money market funds that are mainly engaged in financial intermediation. Their activities consist of issuing shares in investment funds that are not close substitutes for deposits from institutional units and at their own expense to make investments, mainly in financial assets other than short-term financial assets and in non-financial assets (usually real estate). The ESR sector 39 is equal to the ESA sector S.12403.;;;;; 20;"41";2;"Other public financial intermediaries, except insurance companies and pension funds ";Other public financial intermediaries, except insurance companies and pension funds, include all public financial corporations and quasi-corporations, which are mainly engaged in financial intermediation by entering into obligations, except in the form of money, deposits or shares in mutual funds, or in connection with insurance and pension schemes and schemes with standardized guarantees from institutional entities. The ESR sector 41 is equal to the ESA sector S.12501.;;;;; 21;"42";2;"Other private financial intermediaries, except insurance companies and pension funds ";Other private, nationally controlled financial intermediaries, except insurance companies and pension funds, include all private, nationally controlled financial corporations and quasi-corporations, which are mainly engaged in financial intermediation by entering into obligations, except in the form of money, deposits or shares in mutual funds, or in connection with insurance and pension schemes and schemes with standardized guarantees from institutional entities. The ESR sector 42 is equal to the ESA sector S.12502.;;;;; 22;"43";2;"Other foreign controlled financial intermediaries, except insurance companies and pension funds ";Other foreign controlled financial intermediaries, other than insurance companies and pension funds, include all foreign controlled financial companies and quasi-corporations, which are mainly engaged in financial intermediation by entering into obligations, except in the form of money, deposits or shares in mutual funds, or in connection with insurance and pension schemes and schemes with standardized guarantees from institutional entities. The ESR sector 43 is equal to the ESA sector S.12503.;;;;; 23;"47";2;"Public financial auxiliaries ";Public financial auxiliaries consist of all public financial corporations and quasi-corporations which primarily carry out activities that are closely linked to financial intermediation but are not themselves financial intermediaries. The ESR sector 47 is equal to the ESA sector S.12601.;;;;; 24;"48";2;"Private financial auxiliaries ";Private, nationally controlled financial auxiliaries consist of all private, nationally controlled financial companies and quasi-corporations which mainly carry out activities that are closely linked to financial intermediation but are not themselves financial intermediaries. The ESR sector 48 is equal to the ESA sector S.12602.;;;;; 25;"49";2;"Foreign-controlled financial auxiliaries ";Foreign-controlled financial auxiliaries consist of all foreign-controlled financial companies and quasi-companies which mainly carry out activities that are closely linked to financial intermediation but are not themselves financial intermediaries. The ESR sector 49 is equal to the ESA sector S.12603.;;;;; 26;"51";2;"Public captive financial entities ";Public captive financial institutions and lenders include all public financial corporations and quasi-corporations that neither engage in financial intermediation nor provide financial assistance services, provided that most of their assets or liabilities are not subject to free market transactions. The ESR sector 51 is equal to the ESA sector S.12701.;;;;; 27;"52";2;"Private captive financial entities ";Private, nationally-controlled captive financial institutions and lenders include all private, nationally-controlled financial companies and quasi-corporations that neither engage in financial intermediation nor provide financial assistance services, provided that most of their assets or liabilities are not subject to free market transactions. ESR sector 52 equals ESA sector S.12702.;;;;; 28;"53";2;"Foreign controlled captive financial entities ";Foreign controlled captive financial institutions and lenders include all foreign controlled financial corporations and quasi-corporations that neither engage in financial intermediation nor provide financial assistance services, provided that most of their assets or liabilities are not subject to free transactions markets. The ESR sector 53 is equal to the ESA sector S.12703.;;;;; 29;"57";2;"Public insurance companies ";Public insurance companies consist of all public financial companies and quasi-corporations which are primarily engaged in financial intermediation as a result of pooling risks, mainly in the form of direct insurance or reinsurance. The ESR sector 57 is equal to the ESA sector S.12801.;;;;; 30;"58";2;Private insurance companies;Private, nationally controlled insurance companies consist of all private, nationally controlled financial corporations and quasi-corporations which are primarily engaged in financial intermediation as a result of pooling risks, mainly in the form of direct insurance or reinsurance. The ESR sector 58 is equal to the ESA sector S.12802.;;;;; 31;"59";2;"Foreign controlled insurance companies ";Foreign controlled insurance companies consist of all foreign controlled financial companies and quasi-companies which are primarily engaged in financial intermediation as a result of pooling risks, mainly in the form of direct insurance or reinsurance. The ESR sector 59 is equal to the ESA sector S.12803.;;;;; 32;"61";2;"Public pension funds ";Public pension funds consist of all public financial corporations and quasi-corporations, primarily engaged in financial intermediation as a result of the pooling of social risks and the needs of insured persons (social insurance) in pools. In their capacity as social insurance schemes, pension funds pay pension income (and often death and disability benefits). The ESR sector 61 is equal to the ESA sector S.12901.;;;;; 33;"62";2;"Private pension funds ";Private, nationally controlled pension funds consist of all private, nationally controlled financial companies and quasi-corporations, primarily engaged in financial intermediation as a result of the pooling of social risks and the needs of insured persons (social insurance) into pools. In their capacity as social insurance schemes, pension funds pay pension income (and often death and disability benefits). The ESR sector 62 is equal to the ESA sector S.12902.;;;;; 34;"63";2;"Foreign-controlled pension funds ";Foreign-controlled pension funds consist of all foreign-controlled financial companies and quasi-companies, primarily engaged in financial intermediation as a result of the pooling of social risks and the needs of the insured persons (social insurance) in pools. In their capacity as social insurance schemes, pension funds pay pension income (and often death and disability benefits). The ESR sector 63 is equal to the ESA sector S.12903.;;;;; 35;"81";2;"Personally owned companies ";Personally owned companies comprise the group of households in which the (mixed) income flowing to the owners of personal businesses belonging to the household from their activities as producers of market goods and services, with or without the use of paid staff, constitutes the largest source of income for the household as a whole, although it does not constitute more than half of the household's total income. ESR Sector 81 is a subset of ESA Sector S.141 / S.142.;;;;; 36;"83";2;"Employees and others ";Employees comprise the group of households where the income from compensation of employees constitutes the largest source of income for the household as a whole. The sub-sector beneficiaries of property income consists of the group of households where property income constitutes the largest source of income for the household as a whole. The ESR sector 83 is a subset of the ESA sector S.143 / S.144.;;;;; 37;"89";2;"Non-profit institutions serving households ";The non-profit institution serving households (NPISH) include non-profit institutions, which are independent legal entities that provide goods and services to households and are private non-market producers. Their main supplies come from voluntary contributions in the form of money or in kind from households in their capacity as consumers, from payments from public administration and services as well as from property income. The ESR sector 89 is equal to the ESA sector S.15.;;;;; 38;"OFF";1;General Government;-;;;;; 39;"71";2;"Central government administration and service - integrated entities ";Central government administration and service - integrated entities consist of all central government administrative and other central bodies whose area of ??competence normally covers the entire economic area, with the exception of the management of social funds and foundations. The units are part of the central government budget. ESR Sector 71 is a subset of ESA Sector S.1311.;;;;; 40;"72";2;"Central government administration and services - non-integrated entities ";"Central government administration and services - non-integrated entities include all government entities whose area of ??competence normally covers the entire economic area. The entities have separate legal identity and a high degree of autonomy. The units are often called ""extra-budgetary units"" as the units have separate budgets / accounts and are not an integral part of the central government budget. ESR Sector 72 is a subset of ESA Sector S.1311.";;;;; 41;"74";2;Regional management and service - integrated entities;Regional management and service - integrated entities comprise the types of public administration whose area of ??competence cover only a local segment of the economic area, with the exception of local branches of social security funds. The units are an integral part of the regional accounts. The ESR sector 74 is a subset of the ESA sector S.1313.;;;;; 42;"75";2;"Regional management and service - non-integrated entities ";"Regional management and service - non-integrated entities comprise the types of public administration whose area of ??competence cover only a local segment of the economic area, with the exception of local social security funds. The entities have separate legal identity and a high degree of autonomy. The units are often called ""extra-budgetary units"" as the units have separate budgets / accounts and are not an integral part of the regional accounts. ESR Sector 75 is a subset of ESA Sector S.1313.";;;;; 43;"76";2;"Municipal management and service - integrated entities ";Municipal management and service - integrated entities comprise those types of public administration whose area of ??competence covers only a local segment of the economic area, with the exception of local social security funds. The units are part of the municipal accounts. ESR Sector 76 is a subset of ESA Sector S.1313.;;;;; 44;"77";2;"Municipal administration and services - non-integrated entities ";"Municipal management and services - non-integrated entities comprise the forms of public administration whose area of ??competence covers only a local section of the economic area, with the exception of local social security funds. The entities have separate legal identity and a high degree of autonomy. The units are often called ""extra-budgetary units"" as the units have separate budgets / accounts and are not an integral part of the municipal accounts. ESR Sector 77 is a subset of ESA Sector S.1313.";;;;; 45;"79";2;Social security funds;Social security funds include institutional units at central, state, and local level whose main activity is to provide social services and which meet the following two criteria: (a) certain groups of the population are required by law or administrative provisions to be a member of the scheme or to pay contributions, and (b) the responsibility for the administration of the institution with regard to the payment and approval of contributions and benefits rests with the public administration and service, irrespective of its role as a supervisory body or employer. The ESR sector 79 is equal to the ESA sector S.1314.;;;;; 46;"INT";1;International organizations;-;;;;; 47;"91";2;Abroad - including international organizations, such as EU institutions and foreign embassies in Denmark;Abroad is a grouping of entities without characteristic features and approaches. The sector consists of non-resident entities insofar as they carry out transactions with resident institutional units or have other economic links with resident entities. The accounts for this sector provide an overview of the economic relations that link the national economy with abroad. The EU institutions and international organizations fall under this sector. ESR sector 91 is equal to ESA sector S.2.;;;;; 48;"UOP";1;Unspecified;-;;;;; 49;"99";2;"Unspecified ";The ESR sector is not defined;;;;;