33For ESA 2010 accounting purposes, in accordance with paragraph 1.57 of Chapter 1 of Annex A to Regulation No 549/2013, every institutional unit — which is defined as an economic entity that is capable of owning goods and assets, of incurring liabilities and of engaging in economic activities and transactions with other units in its own right — must be allocated to one of the six main sectors identified by the ESA 2010, that is to say, non-financial corporations, financial corporations, general government, households, NPISHs and the rest of the world.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.