The non-financial Annual Sector Accounts (ASA) are compiled in accordance with the European System of Accounts ( ESA 2010 ) and are transmitted by the EU Member States and EFTA Members (except Liechtenstein) following the ESA 2010 transmission programme (Table 8) in accordance with the amended 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 (Annexes A and B respectively).

The ASA encompass non-financial accounts that provide a description of the different stages of the economic process: production, generation of income, distribution of income, redistribution of income, use of income, and non-financial accumulation. The ASA record the economic flows of institutional sectors in order to illustrate their economic behaviour and interactions between them. They also provide a list of balancing items that have a high analytical value in their own right: value added, operating surplus and mixed income, balance of primary incomes, disposable income, saving, net lending / net borrowing. All of them but net lending / net borrowing can be expressed in gross or net terms, i.e. with or without consumption of fixed capital that accounts for the use and obsolescence of fixed assets.

In terms of institutional sectors, a broad distinction is made between the domestic economy (ESA 2010 classification code S.1) and the rest of the world (S.2). Within S.1 and S.