Groups of domestic institutional units characterised by common function in the production process, economic purpose and type of conducted activity.

System of National Accounts includes the following institutional sectors: non-financial corporations , financial corporations , general government , households , non-profit institutions serving households and the rest of the world.

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
  Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)

• Regional accounts