The publication is the following elaboration of Polish national accounts by the institutional sectors. The publication includes detailed national accounts by the institutional sectors and sub-sectors for the years 2012-2015. Data has been compiled according to European System of National and Regional Accounts in the European Union (ESA 2010) introduced by Regulation No 549/2013 of the European Parliament and of the Council (EU) of 21 May 2013. Compared to the previous edition of the publication data has been changed i.a. due to implementation of the guidelines of the new edition of the “Manual on Government Deficit and Debt” and additional recommendations made by the European Commission.