Sectorisation table (European System of Accounts 2010)


Delimitation of institutional sectors
Categories of ESA 2010 Main types of entities
S.11 Non-financial corporations Comprises public limited companies, private limited companies, other non-financial corporations that are separate legal entities, public corporations and other public bodies which are market producers and head offices of non-financial corporations. Financial vehicle corporations that issue securities and are subsidiaries of non-financial corporations are consolidated with their parent companies when they lack decision-making autonomy.
S.12 Financial corporations S.121 Banco de España The national central bank.
S.122/3 Other monetary financial institutions Deposit-taking corporations except the central bank (S.122).
Comprises credit institutions (banks, saving banks, credit cooperatives and the Instituto de Crédito Oficial), specialised credit institutions and electronic money institutions.
Money market funds (S.123).
Comprises monetary collective investment institutions.
S.124 Non-MMF investment funds Comprises non-monetary collective investment institutions, including venture capital funds.
S.125/6/7 Other non-monetary financial corporations Other financial intermediaries (OFIs) (S.125).
Comprises securities-dealer companies, securitisation financial vehicle corporations venture capital companies, listed real-estate investment companies, bank asset funds, central counterparties and asset management companies.
Financial auxiliaries (S.126).
Comprises deposit guarantee funds (until 2011); securities brokers; mutual guarantee companies; appraisal companies; pension fund, investment fund and portfolio management companies; operators of organised markets; companies performing market settlement and clearing functions; and head offices of financial groups.
Captive financial institutions and money lenders (S.127).
Comprises holding companies holding shares of financial holding shares of financial and non-financial corporations  controlled  by non-residents and residents (if they have decision-making autonomy) special purpose entities (SPEs), and financial vehicle corporation that issue securities and are subsidiaries of financial institutions.
S.128 Insurance corporations Comprises life and risk insurance corporations and non-profit insurance institutions.
S.129 Pension funds Comprises autonomous pension funds and non-profit insurance institutions with the characteristics of pension funds.
S.13 General government S.1311 Central government

Comprises the State and State-controlled non-market producers, the Consorcio de Compensación de Seguros (Insurance Compensation Consortium) and the Sociedad de Gestión de Activos procedentes de la Reestructuración Bancaria (the asset management company for assets arising from bank restructuring), The Fund for the Acquisition of Financial Assets (FAAF), the Fund for the Orderly Restructuring of the Banking Sector (FROB), the Electricity Deficit Amortisation Fund (FADE), the Regional (Autonomous) Government Financing Fund (which was set up in 2014 and assumed the debts of the Regional (Autonomous) Government Liquidity Fund (FLA) and of the Fund for the Financing of Payments to Suppliers (FFPP)) and, since 2012, the Deposit Guarantee Fund (DGF).

S.1312 Regional (autonomous) governments Comprises management institutions of the regional (autonomous) governments and regional (autonomous) government-controlled non-market producers, including universities and transferred social security.
S.1313 Local government Comprises provincial governments, island authorities, municipalities, town and minor local authorities and their related groupings, and local government-controlled non-market producers.
S.1314 Social security funds Comprises General Treasury and other management entities (including mutual insurance companies covering workplace accidents and occupational diseases), the National Public Employment Service and the Wage Guarantee Fund.
S.14 Households Comprises individuals and groups of individuals (families and other groups) as consumers and as sole proprietors (firms that are not legal entities separate from their owners).
S.15 Non-profit institutions serving households Comprises non-profit institutions that provide services to households and that are non-market producers, such as non-government organisations, foundations, associations, religious entities, political parties, trade unions, etc.

Comprises holding companies holding shares of financial and non-financial corporations controlled by non-residents and residents (if they have decision-making autonomy), special purpose entities (SPEs) and financial vehicle corporations that issue securities and are subsidiaries of financial institutions.