A spatial specification of national accounts (a subsystem of national accounts) in which economic activity of all entities of the national economy is grouped according to the territorial breakdown by the Classification of Territorial Units for Statistics (NUTS 2016) – by macroregions (NUTS 1), regions (NUTS 2) and subregions (NUTS 3).
The regional accounts are compiled in accordance with principles of the European System of Accounts 2010 (ESA 2010). The following accounts are compiled in the regional accounts for each region: the production account and the generation of income account by institutional sectors and kind of activity as well as the allocation of primary income account and the secondary distribution of income account in the households sector. The following categories are calculated for subregions: gross domestic product (GDP) and gross value added (GVA) by kind-of-activity groups. Grouping data in the regional accounts by regions and subregions according to kind of activity of the Polish Classification of Activities (PKD 2007) is accomplished applying the local kind-of-activity unit method. In the regional accounts the principle of recording gross output as well as intermediate consumption including internal turnover is accepted.